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Muhasebecilerin Stratejik Yönetim Sürecindeki Rolü Ve Stratejik Yönetim Sürecine Katılım Düzeylerinin Belirlenmesine Yönelik Bir Araştirma

Yıl 2016, Cilt: 11 Sayı: 2, 159 - 176, 01.08.2016

Öz

Muhasebecilerin işletmelerdeki geleneksel rolü, karar vericiler için gerekli bilgi ve veri üretimini sağlamak iken, yönetim muhasebesinin ortaya çıkışı ve son gelişmeler ile ilgili yapılan güncel çalışmalar, muhasebecilerin görev ve sorumluluk alanlarının genişlediğini ve stratejik yönetim sürecine dahil olmaya başladıklarını ortaya koymaktadır. Bu çalışmanın amacı, İstanbul’da faaliyet gösteren 109 işletmede çalışan muhasebecilerin, pasif bilgi sağlayıcıları olarak mı yoksa karar mekanizmalarında aktif karar alıcılar olarak mı rol oynadıkları araştırılarak, stratejik yönetim sürecine katılım derecesinin ortaya konulmasıdır. Bu doğrultuda, muhasebecilerin işletmelerdeki temel görev ve sorumlulukları, sahip oldukları ve kullandıkları temel bilgi ve beceriler, ve karar mekanizmalarına katılım şekilleri, stratejik yönetim sürecinin temel taşlarına esas olacak şekilde, anket yoluyla sorgulanmakta ve farklı sektörler açısından stratejik yönetime katılım düzeyi muhasebecilerin, çalıştıkları işletmelerdeki stratejik yönetim sürecine katıldıklarını ve üretim sektöründe faaliyet muhasebecilerin, stratejik yönetim sürecine katılım düzeylerinin, daha yüksek olduğunu ortaya koymaktadır

Kaynakça

  • Alagöz, A., Öge S. ve Koçyiğit N. (2013), “Muhasebe Bilgi Sistemi ve Karar Destek Sistemleri İlişkisinin Yönetsel Karar Alma Faaliyetlerine Etkisi”, Selçuk Üniversitesi Sosyal Bilimler Dergisi, 30:27-40.
  • Atkinson, A. A., Banker, R. D., Kaplan, R. S. ve Young, S. M. (2001), “Management Accounting”, Upper Saddle River, Prentice Hall.
  • Aver, B. ve Cadez, S. (2009), “Management Accountants’ Participation in Strategic Management Processes: A Cross-Industry Comparison”, Journal of East European Management Studies, 14 (3): 345-363.
  • Baldvinsdottir, G. J., Burns, J., Nörreklit, K. ve Scapens, R. (2009), “The Management Accountant’s Role”, Financial Management (July/August).
  • Burns, J. ve Baldvinsdottir, G. (2005), “An Institutional Perspective of Accountant’s New Roles: The Interplay, of Contradictions and Praxis”, The European Accounting Review, 14(4): 256-277.
  • Burns, H., Ezzamel, M. ve Scapens, R., (1999), “Management Accouting Change in the UK”, Management Accounting (March).
  • Clinton, B. D. ve White, L. R. (2012), “The Role of Management Accountant: 2003- 2012”, Management Accounting Quarterly, 14(1): 186-201.
  • Birkett, W. P. (2002), “Competency Profiles of Management Accounting Practice and Practitioners”, A Report of the AIB, Accountants in Business Section of the International Federation of Accountants, New York: IFAC.
  • Bots J. M., Groenland E. ve Swagerman D. M. (2009), “An Empirical Test of Birkett’s Competency Model for Management Accountants: Survey Evidence from Dutch Practitioners”, Journal of Accounting Education, 27:1-13.
  • Burns, J. ve Baldvinsdottir, G. (2005), “An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis”, European Accounting Review, 14(4): 725–757.
  • Granlund, M. ve Lukka, K. (1998), “Towards increasing business orientation: Finnish management accountants in a changing cultural context”, Management Accounting Research, no. 9: 185-211.
  • Hassall, T., Joyce J., Montano J. J. A. ve Anes J. A. D. (2005), “Priorities for the Development of Vocational Skills in Management Accountants: A European Perspective”, Accounting Forum, 29: 379-394.
  • Hatunoğlu, Z. ve Demir S. (2014), “The Effect of Cost Management in Business Decision-Making Process: A Research in the Textile Sector in Kahramanmaraş”, rd International Symposium on Accounting and Finance ISAF, Tokyo
  • Hopper, T. M. (1980), “Role Conflicts of Management Accountants and Their Positions with Organization Structures”, Accounting, Organization and Society, 5(4): 401-411.
  • Järvenpää, M. (2007), “Making Business Partners: A Case Study on How Management Accounting Culture was Changed”, European Accounting Review, 16(1): 99-142.
  • Kalmış, H. ve Dalgın B. (2010), “Muhasebe Bilgilerinin Karar Almada Kullanımının Önemi ve Çanakkale'de Faaliyet Gösteren Sanayi İşletmelerinde Bir Uygulama”, Journal of Accounting & Finance, 46: 112-128.
  • Kaplan, R. S. (1995) “New roles for management accountants”, Journal of Cost Management, Fall: 6–13.
  • Kaygusuzoğlu, M. ve Uluyol O. (2011), “İşletme Yöneticilerinin Muhasebe Bilgilerini Kullanım Düzeyinin Araştırılması: Adıyaman Örneği”, Yönetim Bilimleri Dergisi, 9(2) : 61-76.
  • Lapsey, I. ve Oldfield, R. (2000), “The Past is the Future: Constructing Public Sector Accountants”, Pacific Accounting Review, 11(12): 117-132.
  • Ma, Y. ve Tayles M. (2009), “On the Emergence of Strategic Management Accounting: An Institutional Perspective”, Accounting and Business Research, 39(5): 473-495.
  • Malmi, T. ve Granlund, M. (2009), “In search of management accounting theory”, European Accounting Review, 18(3): 597-620.
  • Malmi, T. (2001), “Balanced scorecards in Finnish companies” Management Accounting Research, 12(2), 207–220.
  • Paulsson, G. (2012), “The Role of Management Accountants in New Public Management”, Financial Accountability and Management, 28 (4).
  • Rickwood, C. P., Coates J. B. ve Stacey R. J. (1981), “Stapylton: Strategic Management Accounting to Gain Competitive Advantage”, Management Accounting Research, 1: 37-50.
  • Shank, J. K. ve Govingdarajan V. (1988), “Making Strategy Explicit in Cost Analysis: A Case Study”, Sloan Management Review, 29(3): 19-29.
  • Simon, H. A., Guetzkov, H., Kozmetsky ve Tyndall, G. (1954), “Centralization vs. Decentralization in Organizing the Controller’s Department” (New York: The Controllership Foundation).
  • Simmonds, K. (1981), “Strategic Management Accounting”, Management Accounting, 59(4): 26-30.
  • Tekşen, Ö. ve Kalkan Y. (2012), “Yönetim Kararlarında Muhasebe Bilgi Sisteminin Etkisi: Batı Akdeniz Bölgesi’nde Faaliyette Bulunan Mermer İşletmeleri”, World of Accounting Science, 14(1): 127-142.
  • Wooldridge, B. ve Floyd, S. W., (1990), “The Strategy Process, Middle Management Involvement and Organizational Performance”, Strategic Management Journal, Vol. 11.

A Research on Determining Accountants’ Roles and Their Level of Participation in Strategic Management Process

Yıl 2016, Cilt: 11 Sayı: 2, 159 - 176, 01.08.2016

Öz

While the traditional role of accountants is limited to providing necessary information and data for the decision-makers, responsibilities have broadened and they have begun to participate in strategic management process since the emergence of management accounting. In this study, investigating the accountants working in 109 companies which are based in Istanbul whether they act as passive information providers, or active players in decisionmaking process, we aim to expose the degree of participation management process. We used a survey questioning the accountants’ basic duties and responsibilities, knowledge and skills and their ways of participation in decision-making mechanisms on the basis of strategic management process. Also, the management is investigated for different sectors. The survey findings indicate that accountants participate in strategic management process and those working at companies in manufacturing sector participate the most

Kaynakça

  • Alagöz, A., Öge S. ve Koçyiğit N. (2013), “Muhasebe Bilgi Sistemi ve Karar Destek Sistemleri İlişkisinin Yönetsel Karar Alma Faaliyetlerine Etkisi”, Selçuk Üniversitesi Sosyal Bilimler Dergisi, 30:27-40.
  • Atkinson, A. A., Banker, R. D., Kaplan, R. S. ve Young, S. M. (2001), “Management Accounting”, Upper Saddle River, Prentice Hall.
  • Aver, B. ve Cadez, S. (2009), “Management Accountants’ Participation in Strategic Management Processes: A Cross-Industry Comparison”, Journal of East European Management Studies, 14 (3): 345-363.
  • Baldvinsdottir, G. J., Burns, J., Nörreklit, K. ve Scapens, R. (2009), “The Management Accountant’s Role”, Financial Management (July/August).
  • Burns, J. ve Baldvinsdottir, G. (2005), “An Institutional Perspective of Accountant’s New Roles: The Interplay, of Contradictions and Praxis”, The European Accounting Review, 14(4): 256-277.
  • Burns, H., Ezzamel, M. ve Scapens, R., (1999), “Management Accouting Change in the UK”, Management Accounting (March).
  • Clinton, B. D. ve White, L. R. (2012), “The Role of Management Accountant: 2003- 2012”, Management Accounting Quarterly, 14(1): 186-201.
  • Birkett, W. P. (2002), “Competency Profiles of Management Accounting Practice and Practitioners”, A Report of the AIB, Accountants in Business Section of the International Federation of Accountants, New York: IFAC.
  • Bots J. M., Groenland E. ve Swagerman D. M. (2009), “An Empirical Test of Birkett’s Competency Model for Management Accountants: Survey Evidence from Dutch Practitioners”, Journal of Accounting Education, 27:1-13.
  • Burns, J. ve Baldvinsdottir, G. (2005), “An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis”, European Accounting Review, 14(4): 725–757.
  • Granlund, M. ve Lukka, K. (1998), “Towards increasing business orientation: Finnish management accountants in a changing cultural context”, Management Accounting Research, no. 9: 185-211.
  • Hassall, T., Joyce J., Montano J. J. A. ve Anes J. A. D. (2005), “Priorities for the Development of Vocational Skills in Management Accountants: A European Perspective”, Accounting Forum, 29: 379-394.
  • Hatunoğlu, Z. ve Demir S. (2014), “The Effect of Cost Management in Business Decision-Making Process: A Research in the Textile Sector in Kahramanmaraş”, rd International Symposium on Accounting and Finance ISAF, Tokyo
  • Hopper, T. M. (1980), “Role Conflicts of Management Accountants and Their Positions with Organization Structures”, Accounting, Organization and Society, 5(4): 401-411.
  • Järvenpää, M. (2007), “Making Business Partners: A Case Study on How Management Accounting Culture was Changed”, European Accounting Review, 16(1): 99-142.
  • Kalmış, H. ve Dalgın B. (2010), “Muhasebe Bilgilerinin Karar Almada Kullanımının Önemi ve Çanakkale'de Faaliyet Gösteren Sanayi İşletmelerinde Bir Uygulama”, Journal of Accounting & Finance, 46: 112-128.
  • Kaplan, R. S. (1995) “New roles for management accountants”, Journal of Cost Management, Fall: 6–13.
  • Kaygusuzoğlu, M. ve Uluyol O. (2011), “İşletme Yöneticilerinin Muhasebe Bilgilerini Kullanım Düzeyinin Araştırılması: Adıyaman Örneği”, Yönetim Bilimleri Dergisi, 9(2) : 61-76.
  • Lapsey, I. ve Oldfield, R. (2000), “The Past is the Future: Constructing Public Sector Accountants”, Pacific Accounting Review, 11(12): 117-132.
  • Ma, Y. ve Tayles M. (2009), “On the Emergence of Strategic Management Accounting: An Institutional Perspective”, Accounting and Business Research, 39(5): 473-495.
  • Malmi, T. ve Granlund, M. (2009), “In search of management accounting theory”, European Accounting Review, 18(3): 597-620.
  • Malmi, T. (2001), “Balanced scorecards in Finnish companies” Management Accounting Research, 12(2), 207–220.
  • Paulsson, G. (2012), “The Role of Management Accountants in New Public Management”, Financial Accountability and Management, 28 (4).
  • Rickwood, C. P., Coates J. B. ve Stacey R. J. (1981), “Stapylton: Strategic Management Accounting to Gain Competitive Advantage”, Management Accounting Research, 1: 37-50.
  • Shank, J. K. ve Govingdarajan V. (1988), “Making Strategy Explicit in Cost Analysis: A Case Study”, Sloan Management Review, 29(3): 19-29.
  • Simon, H. A., Guetzkov, H., Kozmetsky ve Tyndall, G. (1954), “Centralization vs. Decentralization in Organizing the Controller’s Department” (New York: The Controllership Foundation).
  • Simmonds, K. (1981), “Strategic Management Accounting”, Management Accounting, 59(4): 26-30.
  • Tekşen, Ö. ve Kalkan Y. (2012), “Yönetim Kararlarında Muhasebe Bilgi Sisteminin Etkisi: Batı Akdeniz Bölgesi’nde Faaliyette Bulunan Mermer İşletmeleri”, World of Accounting Science, 14(1): 127-142.
  • Wooldridge, B. ve Floyd, S. W., (1990), “The Strategy Process, Middle Management Involvement and Organizational Performance”, Strategic Management Journal, Vol. 11.
Toplam 29 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Pınar Falcıoğlu Bu kişi benim

Ayşegül Güner Bu kişi benim

Yayımlanma Tarihi 1 Ağustos 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 11 Sayı: 2

Kaynak Göster

APA Falcıoğlu, P., & Güner, A. (2016). Muhasebecilerin Stratejik Yönetim Sürecindeki Rolü Ve Stratejik Yönetim Sürecine Katılım Düzeylerinin Belirlenmesine Yönelik Bir Araştirma. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 11(2), 159-176.