Yıl 2019, Cilt 21 , Sayı 4, Sayfalar 979 - 1007 2019-12-29

MUHASEBEDE FİRMA YAŞAM DÖNGÜSÜ KAVRAMI: LİTERATÜR İNCELEMESİ
FIRM LIFE CYCLE CONCEPT IN ACCOUNTING: A LITERATURE REVIEW

Ömer Faruk GÜLEÇ [1]


Firma yaşam döngüsü teorisi muhasebe alanında uzun yıllardır çalışılan ve işletmelerin daha homojen bir şekilde gruplandırılmasını sağlayan önemli bir analiz tekniğidir. Firma yaşam döngüsü, pazarlama ve mikroekonomi teorilerinden türetilen ve firmaların tıpkı canlı bir organizma gibi çeşitli yaşam döngüleri olduğunu ileri süren ve deterministik olmayan bir kavramdır. İşletmelerin yaşam döngüsü evresinin doğru ve güvenilir bir şekilde tespit edilmesi, alınacak finansal ve finansal olmayan kararlar üzerinde son derece etkilidir. Bu çalışmanın temel amacı, firma yaşam döngüsü teorisinin gelişim sürecini ele alarak literatürdeki çalışmaları konularına göre incelemektir. Bu kapsamda, öncelikle temel firma yaşam döngüsü modelleri ve tanımlayıcı çalışmalara yer verilmiştir. Firma yaşam döngüsünün aracı rol üstlendiği değer ilişkisi, kazanç yönetimi, firma performansı, sermaye yapısı, temettü politikaları, risk ve diğer alanlardaki araştırmalar çalışmanın diğer konuları arasındadır. Firma yaşam döngüsünün birçok çalışmada önemli bir analiz tekniği olarak kullanılmasına rağmen Türkiye’de bu konuyla ilgili yeterince araştırmanın yapılmaması çalışmanın önemli bulguları arasında yer almaktadır.

Firm life cycle theory is a significant analysis technique that has been studied in the field of accounting for many years. Firm life cycle is a non-deterministic concept that is derived from the marketing and microeconomics theories and suggests that firms have various life cycles like a living organism.Accurate and reliable determination of the life cycle stages of firms is highly effective on financial and non-financial decisions. The main purpose of this study is to present the development process of the firm life cycle theory and to examine the studies in the literatüre. First, descriptive studies and main firm life cycle models are discussed in the paper. The intermediary role of firm life cycle in the fields of value relevance, earnings management, firm performance, capital structure, dividend policies and risk are among the other subjects of the study. Although the firm life cycle analysis is a key technique in many studies, there are only few researches in Turkish literatüre according to the findings.

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Birincil Dil tr
Konular İşletme
Bölüm ANABOLUM
Yazarlar

Orcid: 0000-0002-8890-1140
Yazar: Ömer Faruk GÜLEÇ (Sorumlu Yazar)
Kurum: KIRKLARELİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
Ülke: Turkey


Tarihler

Yayımlanma Tarihi : 29 Aralık 2019

APA GÜLEÇ, Ö . (2019). MUHASEBEDE FİRMA YAŞAM DÖNGÜSÜ KAVRAMI: LİTERATÜR İNCELEMESİ. Muhasebe Bilim Dünyası Dergisi , 21 (4) , 979-1007 . DOI: 10.31460/mbdd.566553