Yeni Bir Yönetim Aracı: Defterleri Açmak

Öz

Adı görece yeni duyulmasına rağmen, kökeni 18. yüzyıla dek uzanan açık defter yönetiminin (ADY) bir muhasebe yaklaşımı olarak mı, yoksa bir yönetim aracı olarak mı ele alınması gerektiği sorusu henüz yanıtlanmamıştır. Bu çalışmada uygulamanın önderleri olan Jack Stack ile John Case’in görüşlerine yer verilerek eğitim, ücretlendirme, motivasyon, güçlendirme gibi insan kaynakları yönetimine ilişkin pek çok ana başlığı içeren ADY’nin yeni bir yönetim aracı olarak ele alınması gerekliliği üzerinde durulmaktadır.

Anahtar Kelimeler

• Açık defter yönetimi (ADY), Jack Stack, John Case, muhteşem işletmecilik oyunu

Öz

The roots of open book management (OBM) go back to the 18 th century though the name of the approach is relatively newly heard and the question of whether it is an approach of accounting or whether it should be taken as a managerial instrument has not been answered yet. In this study, after discussing the opinions of the protagonists of the approach like Jack Stack and John Case, it is emphasized that OBM ought to be taken as a managerial instrument as it includes topics like training, compensation, motivation and empowerment which are the main subjects of human resource management.

Anahtar Kelimeler

• Open book management (OBM), Jack Stack, John Case, the great game of business

Kaynakça

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