Paradigm Change on Performance Evaluation: Can Nonfinancial Performance Measures be Substitute of Financial Performance Measures

Yıl 2009, Sayı: 2, 7 - 24, 01.03.2009

M. Fatih Güner

Öz

Accounting based financial performance measures have been used traditionally by companies to evaluate organizational performance. Because of the new economic environment, academicians and professionals have criticized financial performance measures as being too backward looking, too short term focusing and too aggregate and they have depicted that new economic environment and competitive realities demand a new performance evaluation approach. Then many organizations have begun to use nonfinancial performance measures such as productivity, efficiency and customer satisfaction to eliminate limitations of performance measures. This paper summarizes the paradigm change on performance evaluation literature and argues the comparison of nonfinancial performance measures against the same criteria as financial performance measures, namely the characteristics of relevance, reliability and comparability.

Anahtar Kelimeler

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Performans Değerlendirmede Paradigma Değişimi: Finansal Olmayan Ölçüler Finansal Ölçülerin Yerini Alabilir mi?

Öz

Muhasebeye dayalı finansal performans ölçüleri uzun yıllar kurumsal performans değerlendirmede kullanılmıştır. Yeni ekonomik ortamdan dolayı, akademisyenler ve uygulamacılar finansal ölçüleri geriye dönük olması, kısa dönem odaklı olması ve özet bilgiler içermesinden ötürü eleştirmişler, yeni ekonomik ortamın ve rekabet gerçeklerinin yeni bir performans değerlendirme yaklaşımı gerektirdiğini dile getirmişlerdir. Böylelikle çoğu işletme finansal ölçülerin kısıtlarını ortadan kaldırmak için verimlilik, etkinlik, müşteri tatmini gibi finansal olmayan ölçüleri performans değerlendirmede kullanmaya başlamışlardır. Bu çalışma performans değerlendirme yazınındaki paradigma değişimini özetlemekte ve finansal olmayan ölçüler ile finansal ölçüleri karşılaştırarak, anlamlılık, güvenilirlik ve karşılaştırılabilirlik ölçütleri çerçevesinde tartışmaktadır.

Anahtar Kelimeler

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Kaynakça

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