İşletmelerde Sürdürülebilir Yönetim Muhasebesinin Gerekliliği

Yıl 2023, Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı, 159 - 183, 28.10.2023

Hüseyin Özyiğit

https://doi.org/10.29067/muvu.1283963

Öz

Günümüz iş dünyasında işletmelerin, çevresel ve sosyal açıdan etkinliklerini gerçekleştirme konusunda baskı altında olması, sürdürülebilir yönetim muhasebesi faaliyetlerini önemli hale getirmektedir. Bu çalışmanın amacı, sürdürülebilir yönetim muhasebesinin; içeriği, önemi ve özellikleri hakkında bilgi vererek işletmeler açısından gerekliliğini özlü bir şekilde ortaya koymaktır. Çalışmada, nitel araştırma yöntemlerinden tematik analiz tekniği kullanılmıştır. Tematik analiz, veriler içindeki kalıpları, anlamları ve ilişkileri belirlemeye ve keşfetmeye olanak tanımaktadır. Çalışma verilerinin analizinde birbirini takip eden altı analiz aşaması kullanılmıştır. Sürdürülebilir yönetim muhasebesi araçları ve uygulamaları, sürdürülebilir yönetim muhasebesinin değerlendirilmesi ve sürdürülebilir yönetim muhasebesinin uygulama zorlukları ve gelecekteki gelişimi olmak üzere üç ana tema belirlenmiş ve bu temalara yönelik bulgular açıklanmıştır. Sonuç olarak, sürdürülebilir yönetim muhasebesinin; işletmelerin çevresel ve sosyal performanslarını iyileştirerek, maliyetlerini düşürerek ve paydaşlar nezdindeki itibarlarını artırarak uzun vadeli sürdürülebilirlik ve kârlılık elde etmelerine yardımcı olacağı düşünülmektedir.

Anahtar Kelimeler

Muhasebe, Sürdürülebilirlik, Yönetim Muhasebesi, Tematik Analiz

Necessity Of Sustainable Management Accounting In Businesses

Öz

In today’s business world, the fact that businesses are under pressure to realize their environmental and social activities makes sustainable management accounting activities important. The purpose of this study is to provide information about the content, importance and features of sustainable management accounting and to concisely reveal its necessity for businesses. In the study, thematic analysis technique, one of the qualitative research methods, was used. Thematic analysis allows to identify and discover patterns, meanings and relationships within data. Six consecutive stages of analysis were used in the analysis of the study data. Three main themes, namely sustainable management accounting tools and practices, evaluation of sustainable management accounting, implementation challenges and future development of sustainable management accounting, were determined and the findings related to these themes were explained. As a result, it is thought that sustainable management accounting will help businesses achieve long-term sustainability and profitability by improving their environmental and social performance, reducing their costs and increasing their reputation among stakeholders.

Anahtar Kelimeler

Accounting, Sustainability, Management Accounting, Thematic Analysis

Kaynakça

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