YÖNETİM MUHASEBESİ / STRATEJİK YÖNETİM MUHASEBESİ ARAÇLARININ KULLANIMI VE PERFORMANS ÜZERİNE ETKİSİ: TÜRKİYE’DE BIR ARAŞTIRMA

Öz

Bu çalışmanın temel amacı, yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımının işletmelerin finansal performansı, finansal olmayan performansı ve genel performansı üzerine etkisinin incelenmesidir. Ayrıca çalışmada işletmelerin demografik özellikleri ve yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımı arasındaki fark da incelenmektedir. Araştırmada Borsa İstanbul’a kote olmuş işletmelerden ve Türkiye’nin sanayi yoğun çeşitli şehirlerinde faaliyet gösteren işletmelerden anket yoluyla veri elde edilmiştir. Analiz sonuçlarına göre stratejik yönetim muhasebesi araçları kullanımı belirli bir düzeydedir ancak geleneksel yönetim muhasebesi araçları hala daha yaygın biçimde kullanılmaktadır. 17 yönetim muhasebesi/stratejik yönetim muhasebesi aracının kullanımının performans üzerinde etkili olduğu bulgulanmıştır. Bunun yanısıra, demografik özellikler ve yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımı 53 araçtan 19’u için farklılaşmaktadır.

Anahtar Kelimeler

• Yönetim muhasebesi
• Stratejik yönetim muhasebesi
• Performans

THE USE OF MANAGEMENT ACCOUNTING / STRATEGIC MANAGEMENT ACCOUNTING TOOLS AND EFFECT ON PERFORMANCE: A RESEARCH IN TURKEY

Öz

This study aims to examine the effects of the use of management accounting/strategic management accounting tools on the financial performance, non-financial performance, and the overall performance of the businesses. Besides, the difference between the demographic characteristics of the businesses and the use of management accounting/strategic management accounting tools are also examined. In the research, the data were obtained with a questionnaire from the businesses listed on Borsa Istanbul and businesses operating in various cities of Turkey's intensive industries. According to the results of the analysis, the use of strategic management accounting tools is at a certain level, but traditional management accounting tools are still in use more widely. It is found that the use of 17 management accounting/strategic management accounting tools affects the performance of businesses. Also, the demographic characteristics and the use of management accounting/strategic management accounting tools differ for 19 tools out of 53.

Anahtar Kelimeler

• Management accounting
• Strategic management accounting
• Performance

Kaynakça

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