Yönetsel Performans Üzerinde Yönetim Muhasebe Sistemlerinin Rolü

Yıl 2017, Sayı: 13, 393 - 419, 01.10.2017

Abdulsemet Kılınç

Öz

Yöneticilerin performansına etki eden pek çok etmen olabilir. Bu çalışmada bu değişkenlerden; yönetim muhasebe sistemleri, görev belirsizliği ve kontrol odağı ele alınmıştır. Çalışmanın amacı, yöneticilerin performansları üzerinde yönetim muhasebesi sistemleri, görev belirsizliği ve kontrol odağının etkilerinin belirlenmesidir. Araştırma için verilerin toplanmasında anket yöntemi kullanılmıştır. Araştırma sonucunda elde edilen bulgular; 1 yönetim muhasebe sistemleri performansı olumlu 2 görev belirsizliği ise; performansı olumsuz etkilemektedir. Beklentilerimizin aksine kontrol odağı ile yönetsel performans arasında istatistiksel olarak anlamlı bir ilişki bulunmamıştır.

Anahtar Kelimeler

Yönetim Muhasebe Sistemleri, Kontrol Odağı, Görev Belirsizliği, Yönetsel Performans.

The Role of Management Accounting Systems on Managerial Performance

Öz

There may be a number of factors that effect managerial performance. In this study, management accounting systems, task uncertainty and locus of control of the factors were considered. The aim of this study is to determine the effects of management accounting systems, task uncertainty and locus of control on managerial performance. For survey, method of questionnaire has been used in data collecting. Results of the research findings are as follows: 1 management accounting sytems has a positive impact on managerial performance, 2 task uncertainty affects managerial performance negatively. Contrary to our expectations locus control and managerial performance, a statistically significant relationship was not found between.

Anahtar Kelimeler

Management Accounting Systems, Locus of Control, Task Uncertainty, Managerial Performance.

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