Araştırma Makalesi
BibTex RIS Kaynak Göster

AN APPLICATION FOR DETERMINING ORGANIZATIONAL BUSINESS STRATEGY FROM PUBLIC COMPANIES

Yıl 2017, Cilt: 6 Sayı: 4, 1 - 7, 15.12.2017

Öz








Objectives: The aim of the study is to determine the organizational business strategy of the companies listed


in the Borsa Istanbul Manufacturing Sector.


Method: To determine Organizational Strategies, we consider strategy typology developed by Miles and
Snow. Miles and Snow's strategy typology is more widely used in the literature subsequently after Porter's
competition strategy and this strategy is becoming more widespread as it can be determined from historical
financial statement data as well as survey data.


Results: It was determined that 9 firms operating in the Manufacturing sector followed an Prospector
strategy focused on R & D and innovation, 35 companies viewed Defender Strategy to increase productivity
and protect existing market share while 115 companies followed a mixed (Analyzer) strategy.


The example application for determining the strategies that show how the companies in the sector compete
is of importance in terms of being a pioneer for both auditors and academicians. 




Kaynakça

  • Balsam, S., Fernando, G.Y., Tripahty, A. (2011). The Impact of Firm Strategy on Performance Measures Used in Executive Compensation. Journal of Business Research, 64, 187-193.
  • Bentley-Goode, K.A., Newton, N.J., Thompson, A.M. (2017b). Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality. Auditing: A Journal Of Practice & Theory, 36(4), 49- 69.
  • Bentley-Goode, K.A., Omer, T.C., Twedt, B.J. (2017a). Does Business Strategy Impact a Firm’s Information Environment. Journal of Accounting, Auditing and Finance, 30(2), 780-817.
  • Bentley, K.A. (2012). Antecedents to Financial Statement Misreporting: The Influence of Organizational Business Strategy, Ethical Culture and Climate. Doctoral dissertation, Texas A&M University.
  • Bentley, K.A., Omer, T. C., Sharp, N.Y. (2012). Business Strategy, Financial Reporting Irregularities, And Audit Effort. Contemporary Accounting Research, 30(2), 780-817.
  • Bourgeois, L.J. (1980). Strategy and Environment: A Conceptual Integration. Academy of Management Review, 5(1), 25-39.
  • Burton, R.M., Lauridsen, J., Obel. B. (2002). Return On Assets Loss From Situational And Contingency Misfits. Management Science, 48(11), 1461-1485.
  • Chen, Y., Eshleman, J.D., Soileau, J.S. (2017). Business Strategy And Auditor Reporting. Auditing: A Journal Of Practice & Theory, 36(2), 63–86.
  • DeSarbo, W.S., Di Benedetto, C.A. Song, M., Sinha, I. (2005). Revisiting The Miles And Snow Strategic Framework: Uncovering Interrelationships Between Strategic Types, Capabilities, Environmental Uncertainty, And Firm Performance. Strategic Management Journal, 26(1), 47–74.
  • Ghoshal, S. (2003). Miles And Snow: Enduring Insights For Managers. The Academy Of Management Executive, 17(4), 109–114.
  • Grant, R.M., Jordan, J. (2014). Stratejinin Temelleri, (Çeviren: Gamze Sart), Nobel Yayınevi, Ankara.
  • Hambrick, D.C. (1983). Some Tests of the Effectiveness and Functional Attributes of Miles and Snow‘S Strategic Types. The Academy of Management Journal, 26(1).
  • Higgins, D., Omer, T.C., Phillips, J.D. (2011). Is Organizational Strategy A Determinant Of Tax Avoidance? Working Paper, University Of Connecticut and Texas A&M University.
  • Ittner, C.D., Lacker, D.F., Rajan, M.V. (1997). The Choice of Performance Measures in Annual Bonus Contracts. The Accounting Review, 72(2).
  • Mcguire, S.T., Omer, T.C., Sharp, N.Y. (2012). The Impact of Religion on Financial Reporting Irregularities. The Accounting Review, 87(2).
  • Miles, R.E., Snow, C.C. (1978). Organizational Strategy, Structure and Process. New York: Mcgraw-Hill.
  • Miles, R.E., Snow, C.C. (2003). Organizational Strategy, Structure and Process. Stanford, Ca: Stanford University Press.
  • Navissi, F., Sridharan, V.G., Khedmati, M., Lim, E.K., Evdokimou, E. (2017). Business Strategy, Over (Under-) Investment, and Managerial Compensation. Journal Of Management Accounting Research, 29(2), 63-86.
  • Taşgit, Y.E. (2013). İş Çevresi, Kurum Kültürü ve İşletme Stratejileri Arasındaki İlişkiler: Otel İşletmeleri Üzerinde Bir Araştırma, Gebze Yüksek Teknoloji Enstitüsü, Sosyal Bilimler Enstitüsü Yayınlanmış Doktora Tezi, Gebze.
  • Ülgen, H., Mirze, S.K. (2004). İşletmelerde Stratejik Yönetim. İstanbul, Literatür Yayıncılık.

HALKA AÇIK ŞİRKETLERDEN ORGANİZASYONEL İŞLETME STRATEJİLERİNİN TESPİT EDİLMESİNE YÖNELİK BİR UYGULAMA

Yıl 2017, Cilt: 6 Sayı: 4, 1 - 7, 15.12.2017

Öz








Amaç: Çalışmanın amacı Borsa İstanbul İmalat Sanayi sektöründe yer alan firmaların izledikleri


organizasyonel/işletme stratejilerini tespit etmektir.


Yöntem: Organizasyonel Stratejileri tespit etmek amacıyla Miles ve Snow tarafından geliştirilen strateji
tipolojisi dikkate alınıştır. Miles ve Snow’un strateji tipolojisi Porter’ın rekabet stratejisinden sonra
literatürde en çok kullanılan strateji türü olması ve anket verilerinin yanı sıra tarihi finansal tablo
verilerinden yararlanarak tespit edilebiliyor olması bu strateji türünün kullanılmasını daha da
yaygınlaştırmaktadır.


Bulgular: İmalat Sanayi Sektöründe faaliyet gösteren 9 firmanın Ar-Ge ağırlıklı ve inovasyona yönelik
Fırsatçı strateji izledikleri, 35 firmanın ise daha çok verimliliği arttırmaya ve mevcut Pazar payını korumaya
yönelik Savunmacı strateji izledikleri, 115 firmanın ise karma strateji izlediği tespit edilmiştir.


Sektörde yer alan firmaların nasıl bir rekabet içerisinde olduğunu gösteren stratejilerin tespit edilmesine
yönelik örnek uygulama hem denetçiler için hem de akademisyenler için birçok çalışmaya öncü olacağı
düşünülmektedir. 




Kaynakça

  • Balsam, S., Fernando, G.Y., Tripahty, A. (2011). The Impact of Firm Strategy on Performance Measures Used in Executive Compensation. Journal of Business Research, 64, 187-193.
  • Bentley-Goode, K.A., Newton, N.J., Thompson, A.M. (2017b). Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality. Auditing: A Journal Of Practice & Theory, 36(4), 49- 69.
  • Bentley-Goode, K.A., Omer, T.C., Twedt, B.J. (2017a). Does Business Strategy Impact a Firm’s Information Environment. Journal of Accounting, Auditing and Finance, 30(2), 780-817.
  • Bentley, K.A. (2012). Antecedents to Financial Statement Misreporting: The Influence of Organizational Business Strategy, Ethical Culture and Climate. Doctoral dissertation, Texas A&M University.
  • Bentley, K.A., Omer, T. C., Sharp, N.Y. (2012). Business Strategy, Financial Reporting Irregularities, And Audit Effort. Contemporary Accounting Research, 30(2), 780-817.
  • Bourgeois, L.J. (1980). Strategy and Environment: A Conceptual Integration. Academy of Management Review, 5(1), 25-39.
  • Burton, R.M., Lauridsen, J., Obel. B. (2002). Return On Assets Loss From Situational And Contingency Misfits. Management Science, 48(11), 1461-1485.
  • Chen, Y., Eshleman, J.D., Soileau, J.S. (2017). Business Strategy And Auditor Reporting. Auditing: A Journal Of Practice & Theory, 36(2), 63–86.
  • DeSarbo, W.S., Di Benedetto, C.A. Song, M., Sinha, I. (2005). Revisiting The Miles And Snow Strategic Framework: Uncovering Interrelationships Between Strategic Types, Capabilities, Environmental Uncertainty, And Firm Performance. Strategic Management Journal, 26(1), 47–74.
  • Ghoshal, S. (2003). Miles And Snow: Enduring Insights For Managers. The Academy Of Management Executive, 17(4), 109–114.
  • Grant, R.M., Jordan, J. (2014). Stratejinin Temelleri, (Çeviren: Gamze Sart), Nobel Yayınevi, Ankara.
  • Hambrick, D.C. (1983). Some Tests of the Effectiveness and Functional Attributes of Miles and Snow‘S Strategic Types. The Academy of Management Journal, 26(1).
  • Higgins, D., Omer, T.C., Phillips, J.D. (2011). Is Organizational Strategy A Determinant Of Tax Avoidance? Working Paper, University Of Connecticut and Texas A&M University.
  • Ittner, C.D., Lacker, D.F., Rajan, M.V. (1997). The Choice of Performance Measures in Annual Bonus Contracts. The Accounting Review, 72(2).
  • Mcguire, S.T., Omer, T.C., Sharp, N.Y. (2012). The Impact of Religion on Financial Reporting Irregularities. The Accounting Review, 87(2).
  • Miles, R.E., Snow, C.C. (1978). Organizational Strategy, Structure and Process. New York: Mcgraw-Hill.
  • Miles, R.E., Snow, C.C. (2003). Organizational Strategy, Structure and Process. Stanford, Ca: Stanford University Press.
  • Navissi, F., Sridharan, V.G., Khedmati, M., Lim, E.K., Evdokimou, E. (2017). Business Strategy, Over (Under-) Investment, and Managerial Compensation. Journal Of Management Accounting Research, 29(2), 63-86.
  • Taşgit, Y.E. (2013). İş Çevresi, Kurum Kültürü ve İşletme Stratejileri Arasındaki İlişkiler: Otel İşletmeleri Üzerinde Bir Araştırma, Gebze Yüksek Teknoloji Enstitüsü, Sosyal Bilimler Enstitüsü Yayınlanmış Doktora Tezi, Gebze.
  • Ülgen, H., Mirze, S.K. (2004). İşletmelerde Stratejik Yönetim. İstanbul, Literatür Yayıncılık.
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Konular Ekonomi
Bölüm Makaleler
Yazarlar

Işık Altunal

Ali Altınbay Bu kişi benim

Yayımlanma Tarihi 15 Aralık 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 6 Sayı: 4

Kaynak Göster

APA Altunal, I., & Altınbay, A. (2017). HALKA AÇIK ŞİRKETLERDEN ORGANİZASYONEL İŞLETME STRATEJİLERİNİN TESPİT EDİLMESİNE YÖNELİK BİR UYGULAMA. Kırklareli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 6(4), 1-7.