Finansal bilgi kalitesinin analitik hiyerarşi süreci tekniğiyle değerlendirilmesi: Bankacılık sektörü uygulaması

İşletme faaliyetlerinin temelinde bilgi yatmaktadır. Faaliyetler sırasında elde edilen veriler bilgiyle dönüşmekte ve işletme faaliyetleriyle ilgili kararlar alınmaktadır. Bu anlamda bilginin kaliteli olması alınacak kararlar açısından da önem kazanmaktadır. Bu çalışmada ticari bankalar açısından kaliteli finansal bilginin unsurlarının önem ağırlıkları Analitik Hiyerarşi Süreci tekniği ile belirlenmeye çalışılmıştır. Göreli önemlerin belirlenmesi, bilgi kalitesinin hangi özelliklerinin bilginin paydaşları tarafından daha çok önemsendiğinin ortaya çıkarılması açısından önemlidir. Çalışma sonucunda finansal bilgi kalitesinin en önde gelen unsurları erişim, doğruluk, güvenlik, tutarlılık ve katma değer olarak belirlenmiştir.

The assessment of financial information quality with the aid of analytic hierarchy process: Banking sector case

Information lies behind the business operations. Data acquiered during the operations tranforms to information which helps decision making about the operations of the business. Thus the quality of the information gains importance. Within this study the assessment of financial information quality in the banking sector is figured out with the aid of analytic hierarchy process. Assessing the relative importance of the attributes is important because of considering the importance of the attributes by the stakeholders of financial information. As a result of this study access, accuracy, security, consistancy, and value added attributes found out to be the most important attributes of financial information quality.

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