UFRS Dönüşümünde Kurumsal Kaynak Planlama Sisteminin Benimsenmesi: Türkiye'den Kanıtlar

Yıl 2025, Cilt: 20 Sayı: 1, 41 - 61

Meltem Altın , Recep Yılmaz

Öz

Çalışmanın amacı, Borsa İstanbul veya Türkiye’nin en büyük 500 sanayi kuruşunda yer alan şirketlerin UFRS dönüşümünde ERP sistemi uygulama kararlarını etkileyen temel faktörlerin belirlenmesidir. Temel faktörler teknolojik, örgütsel ve çevresel model çerçevesinde ele alınmıştır. Araştırmaya katılan 324 katılımcıdan elde edilen veriler SmartPLS programında analiz edilmiştir. Sonuçlar, koordinasyonun, göreceli avantajın, uyumluluğun ve üst yönetim desteğinin IFRS dönüşümünde ERP sistemlerinin benimsenmesi üzerinde olumlu ve anlamlı bir etkiye sahip olduğunu, karmaşıklığın ise olumsuz ve anlamlı bir etkiye sahip olduğunu göstermektedir.

Anahtar Kelimeler

Teknoloji Organizasyon ve Çevre Modeli, UFRS, Kurumsal Kaynak Planlaması

Etik Beyan

Bu çalışma Sakarya Üniversitesi İşletme Enstitüsü İşletme Anabilim Dalı’nda Doç. Dr. Recep Yılmaz danışmanlığında Meltem Altın tarafından “UMS/UFRS Dönüşümünde Kurumsal Kaynak Planlamasının Benimsenmesi ve Etkisi” başlığı ile tamamlanarak 08.04.2022 tarihinde savunulan Doktora tezinden türetilmiştir.

Adoption of Enterprise Resource Planning System in IFRS Conversion: Evidence from Türkiye

Öz

The purpose of this study is to determine the primary factors that influence the decision to implement an ERP system in the IFRS conversion in Borsa Istanbul or largest 500 Turkish industrial firms. We propose a modified version of the technology, organization and environment model. The data obtained from 324 participants was analyzed using the SmartPLS program. The results demonstrate that coordination improvements, relative advantage, compatibility and top management support have a positive and significant impact on the adoption of ERP systems in IFRS conversion, while complexity has a negative and significant impact.

Anahtar Kelimeler

Technology Organization and Environment Model, IFRS Conversion, Enterprise Resource Planning

Kaynakça

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