Cilt 9 Sayı 2 (2021): Business & Management Studies: An International Journal
Makaleler

Yönetim muhasebesi sistemi ve stratejik planlamanın firma performansına etkisi

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  • Gökhan Özer,
  • Canan Doğru
Gökhan Özer
Prof. Dr., Gebze Teknik Üniversitesi
Canan Doğru
Dr. Öğr., Gebze Teknik Üniversitesi
DOI: https://doi.org/10.15295/bmij.v9i2.1828

Yayınlanmış 2021-06-25

Anahtar Kelimeler

  • Yönetim Muhasebesi Sistemi,
  • Stratejik Planlama,
  • Firma Performansı
  • Management Accounting System,
  • Strategic Planning,
  • Firm Performance

Nasıl Atıf Yapılır

Özer, G., & Doğru, C. (2021). Yönetim muhasebesi sistemi ve stratejik planlamanın firma performansına etkisi. Business & Management Studies: An International Journal, 9(2), 694–713. https://doi.org/10.15295/bmij.v9i2.1828

Telif Hakkı (c) 2021 Gökhan ÖZER- Canan Doğru

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Bu çalışma Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License ile lisanslanmıştır.

Özet

Yönetim muhasebesi sisteminden sağlanan bilginin önemi, faydaları ve kullanımının durumsal faktörler altında performans üzerindeki etkisi daha önce yapılan çalışmalarda araştırılmıştır. Literatürde yönetim muhasebesi sisteminin firma performansı üzerindeki pozitif etkisini gösteren çalışmalar bulunmaktadır. Ancak bu ilişkiyi açıklayacak çalışmalara ihtiyaç duyulmaktadır. Bu çalışmada, yönetim muhasebesi sistemi bilgisi kullanımının önemli bir yönetsel faaliyet olan stratejik planlama üzerindeki etkisi ve stratejik planlamanın yönetim muhasebesi sistemi ve firma performansı arasındaki aracı etkisi incelenmiştir. İstanbul Sanayi Odası’nın açıkladığı Türkiye’nin en büyük 500 sanayi kuruluşu içerisinde yer alan 75 firmadan anket yoluyla elde edilen veriler PLS-SEM ile analiz edilmiştir. Araştırma sonucunda, yönetim muhasebesi sisteminin stratejik planlama üzerinde pozitif etkisi olduğu ve yönetim muhasebesi sisteminin firma performansı üzerindeki etkisinin kısmen stratejik planlama aracılığıyla gerçekleştiği bulgusuna ulaşılmıştır. Bu bulgu, yönetim muhasebesi sistemi ve firma performansı arasındaki ilişkiyi kısmen açıklaması bakımından önem arz etmektedir. Sonuç olarak, firma kaynak ve ihtiyaçları gözetilerek, strateji ve hedeflere göre tasarlanmış yönetim muhasebesi sisteminin stratejik planlamanın başarısındaki rolü ile performansı arttırabileceği ortaya çıkmıştır.

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