Araştırma Makalesi
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Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205
Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205
Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205
Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205
Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205

Banka Bilgi Sisteminin, Yönetim Kararları Üzerine Etkisi: Batman İli Örneği

Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Günümüzde işletmelerin hedeflerine ulaşabilmeleri, kaynaklarını etkin ve verimli bir şekilde kullanabilmeleri ve bu sayede rekabet üstünlüğü kazanabilmeleri için doğru ve zamanlı bilgiye ihtiyaç duymaktadır. Günümüzde bilgisayar tabanlı bilgi sistemleri farklı kaynaklardan elde ettikleri verileri zamanlı ve istenilen şekilde sunmaktadır. Bu sayede yöneticilerin doğru kararlar alması mümkün olabilmektedir. Muhasebe bilgi sistemi; finansal muhasebe bilgi sistemi ve yönetim muhasebe bilgi sisteminden oluşmaktadır. Bu çalışmada esas itibariyle dört boyuttan oluşan yönetim muhasebesi bilgi sisteminin ve ilişkili olan diğer değişkenlerin (bütçeye katılım, yetki devri) birbirleriyle ve yönetici performansı ile olan ilişkileri belirlenmeye çalışılmaktadır. Bütçeye katılım tüm kesimler için etkin bir bilgi akışını gerektirmekte, böylece daha iyi kararların alınmasını sağladığı düşünülmektedir. Dolayısıyla bütçeye katılımın yönetim muhasebesi bilgi sistemine ve yönetim performansına etkisi bu çalışmada belirlenmek istenmiştir. Ayrıca yetki devri sayesinde otorite ve sorumluluklar çalışanlar ile paylaşılmakta ve kararlar olayın kaynağında alınmaktadır. Böylece yönetici performansının arttığı düşünülmektedir. Otoritenin ve sorumlulukların tabana yayılması, ancak uygun bilgi akışı ile birleştiğinde yönetim performansının artacağı düşünülmektedir. Dolayısıyla yetki devri ile yönetim bilgi sistemi ve yönetici performansı arasındaki ilişkide bu çalışmada belirlenmek istenmiştir. Bilgi sistemi gelişmiş olduğu düşünülen bankacılık sektöründe; Batman ili banka şubelerinde çalışmakta bulunan orta seviyedeki yöneticiler bu çalışmanın ana kütlesini oluşturmaktadır. Bu kapsamda Batman ilinde faaliyet gösteren banka müdür, müdür yardımcısı ve şeflerine anket formları dağıtılmış ve 41 adet geri dönüş sağlanmıştır. Çalışma verilerini analizi, az veri ile çalışma imkânı sağlayan ve normal dağılım ön koşulu gerektirmeyen Smart PLS programı vasıtasıyla gerçekleştirilmiş ve yol analizi kullanılmıştır. Yapılan analiz sonucunda bütçeye katılımın, yönetim muhasebesi bilgi sistemini pozitif yönde etkilediği, aynı şekilde, yönetim muhasebesi bilgi sisteminin yönetsel performans üzerinde pozitif yönde bir etkisi olduğu tespit edilmiştir. Ancak yetki devrinin yönetim muhasebe bilgi sistemi üzerine bir etkisi bulunamamıştır. Benzer şekilde bütçeye katılım ve yetki devrinin yönetimsel performans üzerinde herhangi bir etkisi tespit edilememiştir.

Kaynakça

  • Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40(1), 2–27.
  • Agbejule, A., & Saarikoski, L. (2006). The Effect of Cost Management Knowledge on The Relationship Between Budgetary Participation and Managerial Performance. The British Accounting Review, 38(4), 427-440.
  • Amiruddin, A., & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
  • Azlina, N., & Herma Yulita, T. (2012). Decentralization and Managerial Performance: A Note on The Intervenıng Role of Management Accounting System. ICCE Conference 2012 Padang, 217-230
  • Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations And Society, 8(4), 307-321.
  • Cheng, M. T. (2012). The Joint Effect of Budgetary Participation and Broad‐Scope Management Accounting Systems on Management Performance. Asian Review of Accounting. 20(3), 184–197.
  • Chenhall, R.H. and Morris, D. (1986). The Impact of Structure, Environment and Interdependence on The Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
  • Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting. Organizations & Society, 21(5), 415–421.
  • Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37(1), 115-133.
  • Christina, V. & Sopyansyah, M. A. B. (2020). Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator. Solid State Technology, 63(3), 5076-5083.
  • Chung, S.H., Su, Y.F., & Yu-Ju, S. (2012). Broad Scope Management Accounting System And Managerial Performance: The Impact of Role Ambiguity and Functional Difference. African Journal of Business Management, 6(30), 8873-8878.
  • De Romario, F., Dwija, I. G. A. M. A., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of Budget Participation towards Regional Government Managerial Performance. İnternational Research Journal of Management, IT and Social Sciences, 6(3), 101-107.
  • Efendi, D., & Kusuma, E. A. (2021). The Role of The Management Accounting System And Decision-Making Style on Managerial Performance. Jurnal Keuangan Dan Perbankan, 25(1), 144-161.
  • Eker, M. (2007). The Impact of Budget Participation on Managerial Performance Via Organaizational Commitment: A Study on The Top 500 Fırms In Turkey. Ankara Üniversitesi SBF Dergisi, 64(4), 117-136
  • Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, Management Accounting and Managerial Performance: Focus Iran. Advances in Accounting, 25(2), 216-225.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Fuadah, L. L., Safıtrı, R. H., Yulıanı, Y., & Arısman, A. (2020). Determinant Factors' İmpact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
  • Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
  • Gul, F. A. & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test Of Three-Way Interaction. Accounting, Organizations and Society, 19(4), 413-426.
  • Gumilang, I. (2020). The Decentralization, Budget Particıpation and Managerial Performance. Sains dan Ekonomika, 9(1), 1-6.
  • Gümüş, S. ve Sezgin, B. (2012). Motivasyonun Örgütsel Bağlılığa ve Performansa Etkisi. Hiperlink Yayınları: İstanbul
  • Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications: London
  • Hidayati, N., & Dianawati, W. (2017). Internal Control As A Moderating Variable on The Effect of Decentralızatıon on Managerial Performance. Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 54-72.
  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
  • Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). 431-440
  • Mahoney, T. A. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company: Cincinnati, OH
  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205

The Effect of Bank Information System on Management Decisions: The Case of Batman Province

Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022
https://doi.org/10.15869/itobiad.1123805

Öz

Today, businesses need accurate and timely information in order to achieve their goals and use their resources effectively and efficiently. So that they can gain competitive advantage. Today, computer-based information systems present the data obtained from different sources in a timely and desired manner. In this way, it is possible for managers to make the right decisions. Accounting information system consists of financial accounting information system and management accounting information system. In this study, it is tried to determine the relationship between the management accounting information system and other related variables (budget participation, delegation of authority) and manager performance. Participation in the budget requires an efficient flow of information to take better decisions. Therefore, the effect of budget participation on the management accounting information system and management performance was determined in this study. In addition, authority and responsibilities are shared with employees and decisions are taken at the source of the event thanks to delegation of authority. It is thought that management performance will increase only when the authority and responsibilities are spread to the base with appropriate information flow. Therefore, in this study, it was aimed to determine the relationship between delegation of authority and manager performance and also the relationship between management information system and manager performance. The middle level managers working in the bank branches of Batman province, which is thought to have a developed information system, constitute the main body of this study. In this context, questionnaires were distributed to bank managers, assistant managers and chiefs and 41 responses were received. The analysis of the study data was carried out with the Smart PLS program, which allows working with little datas and does not require a normal distribution. In this study, path analysis is used. As a result of the analysis, it has been determined that budget participation has a positive effect on the management accounting information system and the management accounting information system has a positive effect on the managerial performance as well. However, the transfer of authority has no effect on the management accounting information system. Similarly, budget participation and delegation of authority have no effect on managerial performance.

Kaynakça

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  • Leach-Lopez, M. (2007). Budget Participation, Job Performance, Job Satisfaction and Yadda, Yadda, Yadda. Journal of Business & Leadership: Research, Practice and Teaching (2005-2012), 3(1), 169-182.
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  • Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1963). Development of Managerial Performance: A Research Approach. South-Western College Publishing: Cincinnati, OH
  • Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance And Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
  • Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance And Commitment. Accountancy Business and The Public Interest. 53-73
  • Rachmawati, L., Fadah, I., & Nurhayati, P. T. (2021). The Effect of Budget Participation on Organizational Culture, Decentralization, and Characteristics of Effective Management Accountıng Information Systems in East Java Regional Device Organizations. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 18(7), 1551-1562.
  • Santos, A. C. D., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship between Cost Management Knowledge and Budgetary Participation with Managers’ Performance. Revista Brasileira De Gestão De Negócios, 16, 124-142.
  • Selvina, M., & Yuliansyah, Y. (2015). Relationships Between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency. International Research Journal of Business Studies, 8(2), 69-80.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in A Developing Country. Managerial Auditing Journal, 23 (2), 187-219.
  • Soobaroyen, T., & Poorundersing, B. (2008). The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country. Managerial Auditing Journal.23 (2), 187-219.
  • Sürmeli, F.(2005). Muhasebe Bilgi Sistemi. T.C. Anadolu Üniversitesi Yayınları: Eskişehir.
  • Şahinoğlu, K. T. & Yakut, S. G. (2019). Yapısal Eşitlik Modeli ile Özgürlüklerin Ekonomik Performansa Etkisi Üzerine Bir İnceleme . Ekoist: Journal of Econometrics and Statistics , (30), 1-20
  • Tecim, V.( 1999). Bilgi Teknolojilerinde Yeni Bir Gelişme: Coğrafi Bilgi Sistemleri ve Bilgi Sistemleri Arasındaki Yeri, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 14 (1), 1-12.
  • Thompson, J.D. (1967). Organizations In Action. McGraw-Hill: New York, NY:
  • Tsui, J. S. L. (2001). The İmpact of Culture on The Relationship between Budgetary Participation , Management Accounting Systems and Managerial Performance : An Analysis Of Chinese And Western Managers. The International Journal of Accounting And Business Society, 36, 125–146.
  • Waller, W. S. (1988). Slack İn Participative Budgeting: The Joint Effect of A Truth-İnducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13(1), 87-98.
  • Winata, L., & Mia, L. (2005). Information Technology and The Performance Effect of Managers’ Participation in Budgeting: Evidence from The Hotel İndustry. International Journal of Hospitality Management, 24(1), 21-39.
  • Yahya, M.N., Nik Ahmad, N.N., & Fatima, A.H. (2008). Budgetary Participation and Performance: Some Malaysian Evidence. International Journal of Public Sector Management, 21(6). 658-673.
  • Yucel, R., & Günlük, M. (2007). Effects of Budgetary Control and Justice Perceptions on The Relationship Between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
  • Zenita, R., Sari, R. N., Anugerah, R., & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance, 31, 199-205
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Yavuz Elitok 0000-0002-8260-3854

Uyum Elitok 0000-0002-2502-3220

Erkin Nevzat Güdelci 0000-0002-4163-7433

Erken Görünüm Tarihi 1 Aralık 2022
Yayımlanma Tarihi 31 Aralık 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 11 Sayı: 4

Kaynak Göster

APA Elitok, Y., Elitok, U., & Güdelci, E. N. (2022). Banka Bilgi Sisteminin, Yönetim Kararları Üzerine Etkisi: Batman İli Örneği. İnsan Ve Toplum Bilimleri Araştırmaları Dergisi, 11(4), 2458-2472. https://doi.org/10.15869/itobiad.1123805
İnsan ve Toplum Bilimleri Araştırmaları Dergisi  Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.