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

Yıl 2022, Cilt: 11 Sayı: 4, 2458 - 2472, 31.12.2022

Yavuz Elitok , Uyum Elitok , Erkin Nevzat Güdelci

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.

Anahtar Kelimeler

Bilgi Sistemi, Muhasebe Bilgi Sistemi, Yönetim Kararları, Banka, Performans

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

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.

Anahtar Kelimeler

Information System, Management Decisions, Bank, Performance, Accounting System

Kaynakça

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