KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı

Yıl 2018, Sayı: 78, 183 - 198, 04.04.2018

Ümmügülsüm Zor

https://doi.org/10.25095/mufad.412690

Cited By: 1

Öz

Planlama ve kontrol uygulamaları yönetim muhasebesi ve kontrol sistemlerinin başlıca fonksiyonlarındandır. Literatürde, durumsallık teorisini benimseyen çalışmaların büyük bir bölümünde; yönetim muhasebesinin fonksiyonları veya uygulamalarına etki eden faktörler incelenirken; genellikle batılı ülkelerde faaliyet gösteren büyük işletmeler esas alınmıştır. Bu çalışmanın amacı durumsallık teorisi temelindeki mevcut literatürün önerdiği faktörler ile Türkiye’de faaliyet gösteren KOBİ’lerin planlama ve kontrol uygulamaları arasındaki ilişkinin analiz edilmesidir. 136 KOBİ ile yapılan telefon anketi neticesinde, durumsallık teorisi değişkenleri, planlama ve kontrol uygulamaları ve işletme performansı arasındaki ilişki ampirik bulgularla açıklanmıştır.

Anahtar Kelimeler

Planlama ve kontrol, KOBİ, durumsallık teorisi

Kaynakça

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