Kurumsal Karnenin Bir Stratejik Yönetim Aracı Olarak İncelenmesi

Küreselleşme ile birlikte rekabet koşulları yeniden şekillenmiştir. Günümüzde işletmeler sadece kendi sektörlerinde değil aynı zamanda dünya çapında yoğun bir rekabet ortamında faaliyet göstermektedir. İşletmelerin rakiplerinden üstün olmak ve varlıklarını sürdürebilmek için uyguladıkları düşük fiyat ve yüksek kalite anlayışı artık eskisi kadar geçerli değildir. Bu sebeplerle, işletmeler yüksek performans göstermek ve rekabet üstünlüğü sağlamak için farklı stratejiler belirlemek durumunda kalmıştır. Bu durum işletmelerin faaliyetlerini ve performans ölçüm yöntemlerini doğal olarak etkilemiştir. Kurumsal karne yoğun rekabet ortamında faaliyet gösteren işletmelerin performansını hem finansal hem de finansal olmayan göstergeler tarafından değerlendiren çok boyutlu bir stratejik performans aracıdır. Bu çalışmada kurumsal karnenin günümüze gelinceye kadar nasıl geliştiğiyle ilgili kavramsal bir perspektif çizilmiş ve geleceğe yönelik bir bakış açısı önerilmiştir.

Inspection of Balanced Scorecard as a Strategic Management Tool

Conditions of competition are reshaped with globalisation. In our day, organisations aren’t only active in their own sectors but also at the same time in worldwide competitive conditions. The understanding of low price and high quality that organisations apply to be better than their competitors and maintain their existence is no longer valid. Organizations have to define different strategies in order to show high performance. Naturally, this situation has affected the operations and performance measurement methods of organizations. Balanced scorecard is a multidimensional strategic performance tool that evaluates the performance of the organizations which operate in fierce competitive environments andit uses both financial and non-financial indicators. In this study, conceptional perspective of balanced scorecard is drawn as the progressive history of the construct has changed over time.

Keywords:

Balanced scorecard, strategy strategic management, strategy maps.,

PDF

___

Amaratunga, D., Haigh, R., Sarshar, M, ve Baldry, D. (2002). Application of the balanced score-card concept to develop a conceptual framework to measure facilities amanagement perofrmance within NHS facilities. International Journal of Health Care Quality Assurance. Vol. 15. No:4, 141-151.
Arora, R. (2002). Implementing KM – a balanced scorecard approach. Journal of Knowledge Management. Vol.6 No:3, 240-249.
Atkinson, H. (2006).Strategy implementation: a role for the balanced scorecard? Management Decision, Vol. 44 Iss 10 pp. 1441 – 1460.
Atkinson, A.A., Waterhouse, J.H. ve Well, R.B. (1997). A stakeholder approach to strategic performance measurement. Sloan Management Review. Vol. 38. No:3, 25-37.
Berliner, A. ve Brimson, J.A. (1988). Cost management for today’s advanced manufacturing – The CAM-1 conceptual design. Boston, Mass: Harvard Business School Press.
Braam, G.J.M., ve Nijssen, E.J. (2004). Performance effects of using the BSC: A note on the Dutch experience. Long Range Planning. Vol.74. No: 4, 335-349.
Gering, M. Ve Mntambo, V. (2002). Parity politics. Financial Management. Şubat, 36-7.
Grady, M.W. (1991). Performance measurement: Implementing strategy. Management Accounting. Haziran, 49-53.
Hasan, H. ve Tibbits, H. (2000). Strategic management of electronic commerce: an adaptation of the balancedmscorecard. Internet Research, Vol. 10 Iss 5 pp. 439 – 450.
Hladchenko, M. (2015). Balanced Scorecard – a strategic management system of the higher education institution. International Journal of Educational Management, Vol. 29 Iss. 2 pp. 167 - 176
Hoque, Z. Ve James, W. (2000). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research. Vol.12, 1-17.
Hoque, Zahirul (2014). 20 Years of studies on the balanced scorecard: Trends, accomplishments, gaps, and opportunities for future research. The British Accounting Review. (46), 33-59.
Johanson, U., Skoog, M., Backlund, A. ve Almqvist, R. (2006). Balancing dilemmas of the balanced scorecard. Accounting, Auditing & Accountability Journal, Vol. 19 Iss 6 pp. 842 – 857.
Johnson, H.T. (1988). Activity-based information: A blueprint for world- class management accounting. Management Accounting. Haziran, 23- 30.
Kaplan, R.S. (2012). The balanced scorecard: Comments on balanced scorecard commentaries. Journal of Accounting and Organizational Change. Vol.8. No: 4, 539-545.
Kaplan, R. ve Norton, D. (1992). The Balanced Scorecard – measures that drive performance. Harvard Business Review. Ocak-Şubat, 71-79.
Kaplan, R. S. ve Norton, D. (1993). Putting the Balanced Scorecard to work, Harvard Business School Press, Boston, MA.
Kaplan, R. S. ve Norton, D. (1996a). The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Kaplan, R.S. ve Norton, D. (1996b). The Balanced Scorecard. Harvard Business School Press. Boston, MA.
Kaplan, R. S. ve Norton, D. (1996c). Using the Balanced Scorecard as a Strategic Management System, Harvard Business School Press, Boston, MA.
Kaplan, R. S. ve Norton, D. (2000a). Having Trouble with Your Strategy? Than Map It, Harvard Business School Press, Boston, MA.
Kaplan, R., ve Norton, D. (2000b). The strategy focused organisation: How Balanced Scorecard companies thrive in the new business environment. Harvard Business School Press, Cambridge.
Kaplan, R. ve Norton, D. (2004). Measuring the Strategic Readiness of Intangible Assets, Harvard Business School Press, Boston, MA.
Kippenberger, T. (1996). The balanced scorecard. The Antidote, Vol.1 Iss. 1 8-9.
Koçel, T. (2015). İşletme Yöneticiliği. İstanbul: Beta Yayınları.
Lawrie, G., ve Cobbold, I. (2004).Third-generation Balanced Scorecard: Evolution of an effective strategic control technique. International Journal of Productivity and Performance Management. Vol. 53. No:7, 611-623.
Lipe, M.G. ve Salteiro, S.E. (2000). The balanced scorecard: judgmental effects of common and unique performance measures. The Accounting Review. Vol.75, No:3, 283-298.
Lynch, R.L. ve Cross, K.F. (1990). Measure Up Londra. Blackwell.
Malina, M.A. ve Selto, F.H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research. Vol:13, 47.
Marr, B. ve Schiuma, G. (2003). Business performance measurement – past, present, and future. Management Decision. Vol.41. No:8, 680-687.
McNair, C.J., Lynch, R.L. ve Cross, K.F. (1990). Do financial and nonfinancial performance measures have to agree? Management Accounting. Kasım, 28-36.
Paplexandris, A., Ioannou, G. ve Prastacos, G.P. (2004). Implementing the BSC in Greece: A software firm’s experience. Long Range Planning. Vol.37. No:4, 351-366.
Pearce II, J. A., Robinson, R. B. (2015). Stratejik Yönetim: Geliştirme, Uygulama ve Kontrol. Çev. Editörü Prof. Dr. Mehmet Barca. Ankara: Nobel Yayınları.
Perkins, M., Grey, A., ve Remmers, H. (2012). What do we really mean by “Balanced Scorecard”? International Journal of Productivity and Performance Management. Vol.63. No:2, 148-169.
Silk, S. (1998). Automating the Balanced Scorecard. Management Accounting. Vol.11, 38-44.
Sim, K.L., ve Koh, H.C. (2001). Balanced Scorecard: A rising trend in strategic performance measurement. Measuring Business Excellence. Vol. 5. No: 2, 18-27.
Swaim, R. W. (2011). Bir Strateji Ustası: Peter Drucker. Çev. Ümit Şensoy. İstanbul: Türkiye İş Bankası Kültür Yayınları.
Ülgen, H., Mirze, S., K. (2010). İşletmelerde Stratejik Yönetim. İstanbul: Beta Yayınları.