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VALUE ADDED STATEMENT AS A PERFORMANCE EVALUATION TOOL

Yıl 2022, , 110 - 130, 30.06.2022
https://doi.org/10.31460/mbdd.1062988

Öz

Accountability is responsibility of corporate executives to inform the government, employees, customers, and the entire community, as well as shareholders, about the outcome and progress of their work. The value-added statement, which provides a clear view of the benefit created by all stakeholders and their share of this benefit, is important in terms of accountability and social responsibility of enterprises.
Although the information on how the value added is distributed among the stakeholders can be included in various reports of the enterprises such as sustainability, social responsibility, annual and integrated reports, it is seen that the information is scattered. Presenting this information in tabular form will both increase the clarity of the reports for all stakeholders and can be used as a performance evaluation tool for stakeholders. In the study, the performance of a firm in terms of value added was analysed by using the financial statements of a loss-making enterprise. In the case of presenting the value added table for a loss period, the fact that the business creates added value and the shareholders' share of this added value becomes visible, reveals the importance of preparing the table.

Kaynakça

  • Akal, Z. (1998). İşletmelerde Performans Ölçüm ve Denetimi, Ankara: MPM Yayınları, MPM Yayınları: 473.
  • Aktan, C.C. (2013). Kurumsal Şirket Yönetimi, Organizasyon ve Yönetim Bilimleri Dergisi, 5(1),150-191.
  • Bagieńska, A., (2016). Value Added Statement- A Relevant Instrument for Integrated Reporting, Financial Internet Quarterly, 12(4) 92-104. https://doi.org/10.1515/fiqf-2016-0011
  • Ball, R. & Brown, P., (1968). An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, 6, 159-177.
  • Faccia, A., Manni, F. & Capitanio, F., (2021). Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure, Sustainability, 13(16), 8876. https://dx.doi.org/10.3390/su13168876
  • Güneş, S., Togay, A. & Güneş, Ç. (2015). Katma Değer ve Kalkınma Bağlamında Ürün Tasarımı, Sanat ve Tasarım Dergisi, 97-112.
  • Haller, A. & Staden, V.C. J., (2014). The Value Added Statement – An Appropriate Instrument For Integrated Reporting, Accounting, Auditing & Accountability Journal, 27(7), 1190-1216.
  • Haller, A., Staden, V.C.J. & Landis, C., (2018). Value Added As Part Of Sustainability Reporting: Reporting On Distributional Fairness Or Obfuscation?, Journal of Business Ethics, 152, 763–781.
  • Hossain, A., (2017). Value Added Statement: A Part of Social Responsibility Reporting, Journal of Finance and Accounting, 5(2),74-79.
  • http://sozluk.gov.tr/
  • https://www.etimolojiturkce.com/kelime/performans
  • İslam, F., (2019). The voluntary Disclosure of Value Added Statement in Financial Reporting-A Study on listed Companies of Bangladesh, (PDF) The voluntary Disclosure of Value Added Statement in Financial Reporting-A Study on listed Companies of Bangladesh (researchgate.net) (Erişim tarihi: 14.08.2021).
  • Jordaan, T.M., (1997). Accounting To The Wider South African Public (A Case For User-Friendly Financial Statements), Research report, University of Fort Hare, Alice. Júnior, N.,
  • Carmo, I. J., Pereira, S. A. & Schneider, C.D., (2019). Operating Cash Flow and Added Value: A Study of the Correlation between Liquidity and Distribution of Added Value in the Brazilian Textile Sector, http://dx.doi.org/10.2139/ssrn.1634422
  • Karapınar, A. & Zaif, F., (2013). Finansal Analiz Uluslararası Muhasebe Standartları ile Uyumlu, 3. Baskı, Gazi Kitabevi, Ankara.
  • Karpik, P. & Belkaoui, A., (1990). The Relative Relationship Between Systematic Risk and Value Added Variables, Journal of International Financial Management and Accounting, 1(3):259–276.
  • Khoshkhoo, O., Fahim, S. & Mokhtari, M., (2013). The Impact of Net Value Added on Predicting The Earnings And Operating Cash Flow: An Empirical Study Based on Tehran Stock Exchange, Management Science Letters, 3(12), 2923-2932.
  • Machado, M.A.V., Macedo, M.A.S. & Machado R.M., (2015). Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets, Revista Contabilidade & Finanças- RC&F, 26(67), 57-69.
  • Maji, S. K., (2016). The State of Value-Added Statement in India: An Empirical Inquest, IUP Journal of Accounting Research & Audit Practices. 15, 7-22.
  • Malgwi C.A. & Purdy D.E., (2009). A Study of The Financial Reporting Dichotomy Of Managers’ Perceived Usefulness of The Value Added Statement, Business and Society Review, 114(2), 253-272.
  • Oxford.(2005). Dictionary of Accounting, Oxford University Press, 3. Baskı.
  • Purdy, D.E., (1981). The Value Added Statement: The Case is Not Yet Proven. Accountancy, 113-114.
  • Riahi-Belkaeoui, A., (1993). The Information Content of Value Added, Earnings, and Cash Flow: US Evidence, The International Journal of Accounting, 28(1), 140-146.
  • Riahi-Belkaoui, A., (2010). Wealth and Value Added: Reporting, Analysis, Prediction, and Taxation, (PDF) Usefulness of value added reporting: A review and synthesis of the literature (researchgate.net) (Erişim tarihi: 28.08.2021).
  • Riahi-Belkaoui, A. & Picur, R. D., (1994). Net Value Added As An Explanatory Variable For Returns. Managerial Finance, 20(9), 56-64.
  • Ruggles, R. & Ruggles, N.D., (1956). National Accounting and Economic Policy: The United States and UN System, Edward Elgar Publishing, Massachusetss, USA.
  • Rutherford, B.A., (1977). Value Added as a Focus of Attention for Financial Reporting: Some Conceptual Problems, Accounting and Business Research, 7(27), 215-220.
  • Sahoo, B.B. & Pramanik, A.K., (2017). Value Added: Technique for Corporate Performance Measurement under Social Perspective, Kinerja Journal of Business and Economics, 21(1), 109-128.
  • Sharma,S. & Lenka, U., (2019). Value-Added Statement as a Trigger To Organizational Unlearning, Development and Learning in Organizations, 33(6), 22-25.
  • Signori, S., San-Jose, L., Retolaza, J.L. & Rusconi, G. (2021). Stakeholder Value Creation: Comparing ESG and Value Added in European Companies. Sustainability, 13, 1392,1-16.
  • Singapore Press Holdings, (2020a). Annual Report, https://www.sphl.com.sg/system/assets/4285/SPH Limited Annual Report 2020.pdf,(Erişim tarihi: 12.08.2021).
  • Singapore Press Holdings, (2020b). Sustainability Report, SPH_AR2020_Sustainability_Report.pdf (sphl.com.sg), (Erişim tarihi: 12.08.2021).
  • Singapore Press Holdings, (2020c). Value Added Statement: SPH_AR2020_Value_Added_Statement.pdf (sphl.com.sg), (Erişim tarihi: 12.08.2021)
  • Staden, V.C.J., (1998). The usefulness of the Value Added Statement in South Africa. Managerial Finance, 24(11), 44-59.
  • Staden, V.C.J., (1999). Aspects of the predictive and explanatory power of value added information in South Africa, South African Journal of Accounting Research, 13(2), 53-75. Staden, V.C.J. (2000)., The Value Added Statement: Bastion Of Social Reporting Or Dinosaur Of Financial Reporting?, Massey Discussion Paper Series, 200) The Value Added Statement: Bastion of Social Reporting or Dinosaur of Financial Reporting? by Chris J. van Staden :: SSRN (Erişim tarihi: 15.07.2021).
  • Suojanen, W. W., (1954). Accounting Theory and The Large Corporation. The Accounting Review, 618−629.
  • Tenker, N. & Akdoğan N., (2001). Finansal Tablolar Analizi ve Mali Analiz Teknikleri, 7. Baskı, Gazi Kitabevi, Ankara.
  • TMS 1, Finansal Tabloların Sunuluşu, TMS 1.pdf (kgk.gov.tr) (Erişim tarihi: 15.07.2021).

PERFORMANS ÖLÇÜMÜNDE KATMA DEĞER TABLOSUNUN ÖNEMİ

Yıl 2022, , 110 - 130, 30.06.2022
https://doi.org/10.31460/mbdd.1062988

Öz

Hesap verme sorumluluğu, şirket yöneticilerinin yaptıkları işlerin sonucu ve gelişmeler hakkında hissedarların yanı sıra hükümet, çalışanlar, müşteriler ve tüm topluma karşı bir bilgi verme sorumluluğudur. Tüm paydaşların yarattığı fayda ve bu faydadan aldıkları payların açıkça görülebilmesini sağlayan katma değer tablosu işletmelerin hesap verme ve sosyal sorumluluğu açısından önemlidir.
Katma değerin paydaşlar arasında nasıl dağıldığına ilişkin bilgiler işletmelerin sürdürülebilirlik, sosyal sorumluluk, faaliyet ve entegre raporlar gibi çeşitli raporları içinde yer alabilmekle birlikte, bu raporlarda bilgilerin dağınık olarak bulunduğu görülmektedir. Bu bilgilerin tablo halinde sunulması hem tüm paydaşlar açısından raporların anlaşılırlığını arttıracak hem de paydaşlar için bir performans değerleme aracı olarak kullanılabilecektir. Çalışmada ilgili dönemde zarar eden bir işletmeye ait finansal
tablolar kullanılarak, katma değer açısından şirketin performansı analiz edilmiştir. Zarar edilen bir döneme ait katma değer tablosunun sunulması durumunda, işletmenin katma değer yarattığının ortaya çıkması ve bu katma değerden hissedarların da pay aldıklarının görünür hale gelmesi, tablonun hazırlanmasının önemini ortaya koymaktadır.

Kaynakça

  • Akal, Z. (1998). İşletmelerde Performans Ölçüm ve Denetimi, Ankara: MPM Yayınları, MPM Yayınları: 473.
  • Aktan, C.C. (2013). Kurumsal Şirket Yönetimi, Organizasyon ve Yönetim Bilimleri Dergisi, 5(1),150-191.
  • Bagieńska, A., (2016). Value Added Statement- A Relevant Instrument for Integrated Reporting, Financial Internet Quarterly, 12(4) 92-104. https://doi.org/10.1515/fiqf-2016-0011
  • Ball, R. & Brown, P., (1968). An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, 6, 159-177.
  • Faccia, A., Manni, F. & Capitanio, F., (2021). Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure, Sustainability, 13(16), 8876. https://dx.doi.org/10.3390/su13168876
  • Güneş, S., Togay, A. & Güneş, Ç. (2015). Katma Değer ve Kalkınma Bağlamında Ürün Tasarımı, Sanat ve Tasarım Dergisi, 97-112.
  • Haller, A. & Staden, V.C. J., (2014). The Value Added Statement – An Appropriate Instrument For Integrated Reporting, Accounting, Auditing & Accountability Journal, 27(7), 1190-1216.
  • Haller, A., Staden, V.C.J. & Landis, C., (2018). Value Added As Part Of Sustainability Reporting: Reporting On Distributional Fairness Or Obfuscation?, Journal of Business Ethics, 152, 763–781.
  • Hossain, A., (2017). Value Added Statement: A Part of Social Responsibility Reporting, Journal of Finance and Accounting, 5(2),74-79.
  • http://sozluk.gov.tr/
  • https://www.etimolojiturkce.com/kelime/performans
  • İslam, F., (2019). The voluntary Disclosure of Value Added Statement in Financial Reporting-A Study on listed Companies of Bangladesh, (PDF) The voluntary Disclosure of Value Added Statement in Financial Reporting-A Study on listed Companies of Bangladesh (researchgate.net) (Erişim tarihi: 14.08.2021).
  • Jordaan, T.M., (1997). Accounting To The Wider South African Public (A Case For User-Friendly Financial Statements), Research report, University of Fort Hare, Alice. Júnior, N.,
  • Carmo, I. J., Pereira, S. A. & Schneider, C.D., (2019). Operating Cash Flow and Added Value: A Study of the Correlation between Liquidity and Distribution of Added Value in the Brazilian Textile Sector, http://dx.doi.org/10.2139/ssrn.1634422
  • Karapınar, A. & Zaif, F., (2013). Finansal Analiz Uluslararası Muhasebe Standartları ile Uyumlu, 3. Baskı, Gazi Kitabevi, Ankara.
  • Karpik, P. & Belkaoui, A., (1990). The Relative Relationship Between Systematic Risk and Value Added Variables, Journal of International Financial Management and Accounting, 1(3):259–276.
  • Khoshkhoo, O., Fahim, S. & Mokhtari, M., (2013). The Impact of Net Value Added on Predicting The Earnings And Operating Cash Flow: An Empirical Study Based on Tehran Stock Exchange, Management Science Letters, 3(12), 2923-2932.
  • Machado, M.A.V., Macedo, M.A.S. & Machado R.M., (2015). Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets, Revista Contabilidade & Finanças- RC&F, 26(67), 57-69.
  • Maji, S. K., (2016). The State of Value-Added Statement in India: An Empirical Inquest, IUP Journal of Accounting Research & Audit Practices. 15, 7-22.
  • Malgwi C.A. & Purdy D.E., (2009). A Study of The Financial Reporting Dichotomy Of Managers’ Perceived Usefulness of The Value Added Statement, Business and Society Review, 114(2), 253-272.
  • Oxford.(2005). Dictionary of Accounting, Oxford University Press, 3. Baskı.
  • Purdy, D.E., (1981). The Value Added Statement: The Case is Not Yet Proven. Accountancy, 113-114.
  • Riahi-Belkaeoui, A., (1993). The Information Content of Value Added, Earnings, and Cash Flow: US Evidence, The International Journal of Accounting, 28(1), 140-146.
  • Riahi-Belkaoui, A., (2010). Wealth and Value Added: Reporting, Analysis, Prediction, and Taxation, (PDF) Usefulness of value added reporting: A review and synthesis of the literature (researchgate.net) (Erişim tarihi: 28.08.2021).
  • Riahi-Belkaoui, A. & Picur, R. D., (1994). Net Value Added As An Explanatory Variable For Returns. Managerial Finance, 20(9), 56-64.
  • Ruggles, R. & Ruggles, N.D., (1956). National Accounting and Economic Policy: The United States and UN System, Edward Elgar Publishing, Massachusetss, USA.
  • Rutherford, B.A., (1977). Value Added as a Focus of Attention for Financial Reporting: Some Conceptual Problems, Accounting and Business Research, 7(27), 215-220.
  • Sahoo, B.B. & Pramanik, A.K., (2017). Value Added: Technique for Corporate Performance Measurement under Social Perspective, Kinerja Journal of Business and Economics, 21(1), 109-128.
  • Sharma,S. & Lenka, U., (2019). Value-Added Statement as a Trigger To Organizational Unlearning, Development and Learning in Organizations, 33(6), 22-25.
  • Signori, S., San-Jose, L., Retolaza, J.L. & Rusconi, G. (2021). Stakeholder Value Creation: Comparing ESG and Value Added in European Companies. Sustainability, 13, 1392,1-16.
  • Singapore Press Holdings, (2020a). Annual Report, https://www.sphl.com.sg/system/assets/4285/SPH Limited Annual Report 2020.pdf,(Erişim tarihi: 12.08.2021).
  • Singapore Press Holdings, (2020b). Sustainability Report, SPH_AR2020_Sustainability_Report.pdf (sphl.com.sg), (Erişim tarihi: 12.08.2021).
  • Singapore Press Holdings, (2020c). Value Added Statement: SPH_AR2020_Value_Added_Statement.pdf (sphl.com.sg), (Erişim tarihi: 12.08.2021)
  • Staden, V.C.J., (1998). The usefulness of the Value Added Statement in South Africa. Managerial Finance, 24(11), 44-59.
  • Staden, V.C.J., (1999). Aspects of the predictive and explanatory power of value added information in South Africa, South African Journal of Accounting Research, 13(2), 53-75. Staden, V.C.J. (2000)., The Value Added Statement: Bastion Of Social Reporting Or Dinosaur Of Financial Reporting?, Massey Discussion Paper Series, 200) The Value Added Statement: Bastion of Social Reporting or Dinosaur of Financial Reporting? by Chris J. van Staden :: SSRN (Erişim tarihi: 15.07.2021).
  • Suojanen, W. W., (1954). Accounting Theory and The Large Corporation. The Accounting Review, 618−629.
  • Tenker, N. & Akdoğan N., (2001). Finansal Tablolar Analizi ve Mali Analiz Teknikleri, 7. Baskı, Gazi Kitabevi, Ankara.
  • TMS 1, Finansal Tabloların Sunuluşu, TMS 1.pdf (kgk.gov.tr) (Erişim tarihi: 15.07.2021).
Toplam 38 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Gizem Çopur Vardar 0000-0003-4772-6637

Ayşegül Ciğer 0000-0001-9128-4974

Yayımlanma Tarihi 30 Haziran 2022
Gönderilme Tarihi 31 Ocak 2022
Yayımlandığı Sayı Yıl 2022

Kaynak Göster

APA Çopur Vardar, G., & Ciğer, A. (2022). PERFORMANS ÖLÇÜMÜNDE KATMA DEĞER TABLOSUNUN ÖNEMİ. Muhasebe Bilim Dünyası Dergisi, 24(MODAVICA Özel Sayısı), 110-130. https://doi.org/10.31460/mbdd.1062988