YÜKSEK DÜZEY YÖNETİCİLERİN ÖDENEKLERİ VE FİRMA PERFORMANSI İLİŞKİSİ

Öz

Birçok araştırmanın konusunun özellikle yüksek düzey yönetici ödenekleri ile ilgili yapılması ve akademi çevresinin genelde alt düzey yöneticilerden çok yüksek düzey yöneticilere odaklanmasının iki temel nedeni bulunmaktadır. Bunlardan birincisi; yüksek düzey yönetici ödeneklerinin veritabanın diğer yöneticilerin ödeneklerine oranla daha ulaşılabilir olması ve daha gerçekçi ve güncel verileri barındırmasıdır. Araştırmacıların yüksek düzey yöneticilere odaklanmasının ikinci temel nedeni ise; karar verici olarak bir firma da şirket sahibinden sonra en çok yüksek düzey yöneticilerin söz sahibi olmalarıdır. Dolayısıyla, yüksek düzey yönetici bir firmanın bütün kararları üzerinde en etkili kişidir. Çok bölümlü örgüt yapılarında yüksek düzey yöneticiler kendi endüstrilerindeki yatırım fırsatlarını araştırmak ve iş düzeyinde stratejiler geliştirmek gibi önemli sorumluluklara sahiptirler ve bu durum onların performanslarının şirket performansı ve başarısı üzerinde ne kadar etkili olduğunu kanıtlar niteliktedir. Bu çalışmada; yüksek düzey yönetici ödenek düzeyi ve yapısının başka bir deyişle, ücret ve teşvik sistemlerinin çok birimli firmaların performansı ile ilişkisi incelenmektedir. Ayrıca, çalışmada ödenekler kısa ve uzun vadeli olmak üzere sınıflandırılmıştır. Aktif karlılığı verileri çok birimli firma raporlarından alınarak elde edilen yüksek düzey yönetici ödenek bilgileri ile yapılan araştırmaların incelenmesinden sonra, yüksek düzey yöneticilere hisse bazında uzun vadeli ödenek ve teşviklerin sağlanması gerekliliği sonucuna ulaşılmıştır.

Anahtar Kelimeler

• Yüksek Düzey Yöneticiler
• Ödenekler
• CEO Ödenekleri
• Ödenek Yapısı
• Firma Performansı

Kaynakça

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