STRATEJİK YÖNETİM MUHASEBESİ VE FİRMA PERFORMANSI ARASINDAKİ İLİŞKİ: BORSA İSTANBUL ÜZERİNE BİR ARAŞTIRMA

Günümüz ticaret dünyasında, türleri fark etmeksizin tüm işletmelerin ayakta kalması, başarıya ulaşması ve pazar payını arttırmak gibi amaçlara ulaşma isteği firmaları durmadan yeni çabalar içeresinde olmaya zorlamaktadır. Söz konusu amaçlara ulaşmanın zorlukları da dikkate alınırsa işletmeler artık dış çevreyi de dikkate alıp, rekabet avantajını elde etmek için stratejik davranmak zorundadırlar. Küresel rekabetin ve teknolojideki değişimin çok hızlı şekilde artması ve üretim sistemindeki gelişmeler de dikkate alındığında, özellikle de yönetimin planlama ve kontrol gereksinimi yönetim muhasebesinin yetersizliğine sebebiyet vermiştir. Dinamik ve sürekli bilgi akışı gerektiren durumlardan dolayı yönetim muhasebesi yerine stratejik yönetim muhasebesine ihtiyaç duyulmuştur. Firmalara sektörlerinde rekabet avantajı sağlamakla birlikte piyasa değerini de en üst seviyeye çıkarma yolunda alınacak stratejik kararlar için kılavuz olan çok önemli bir kavram olan stratejik yönetim muhasebesinin dünyada ve ülkemizde bilinen ve uygulanan çok sayıda yöntemleri bulunmaktadır. Bu çalışmanın temel amacı stratejik yönetim muhasebesi araçlarının firma performansı üzerindeki etkisini incelemektir. Bu amacı gerçekleştirmek üzere Borsa İstanbul’a kayıtlı farklı sektörlerde yer alan firmalar üzerine bir anket çalışması yapılmıştır. Çalışmada elde edilen önemli sonuçlardan biri, analiz kapsamında incelenen firmaların önemli bir kısmının stratejik yönetim muhasebesi araçlarına ilişkin bilgi sahibi olduklarıdır. Yapılan analizler sonucunda stratejik yönetim muhasebesi araçları kullanımının firma performansı üzerinde etkili olduğuna dair sınırlı kanıtlara ulaşılmıştır.

Anahtar Kelimeler:

Stratejik Yönetim, Yönetim Muhasebesi, Stratejik Yönetim Muhasebesi, Firma Performansı

THE RELATIONSHIP BETWEEN STRATEGIC MANAGEMENT ACCOUNTING AND COMPANY PERFORMANCE: A RESEARCH ON BORSA ISTANBUL

In today's business world, the desire to achieve goals such as survival, success, and increasing market share of businesses, regardless of their type, forces companies to constantly make new efforts. Considering the difficulties of achieving these goals, businesses must now take into account the factors in the external environment and act strategically to gain competitive advantage. Considering the rapid increase in global competition and change in technology and the developments in the production system, especially the planning and control requirement of management has led to the inadequacy of management accounting. Due to situations that require dynamic and continuous information flow, strategic management accounting is needed instead of management accounting. Strategic management accounting, which is a very important concept that provides a guide for strategic decisions to be taken to maximize market value while providing companies with a competitive advantage in their sectors, has many methods known and applied in the world and in our country. The main purpose of this study is to examine the impact of strategic management accounting tools on firm performance. To achieve this aim, a survey was conducted on companies in different sectors registered in Borsa Istanbul. One of the important results obtained in the study is that a significant portion of the companies examined within the scope of the analysis have knowledge of strategic management accounting tools. As a result of the analysis, it was concluded that there is limited evidence that the use of strategic management accounting tools is effective on firm performance.

Keywords:

Strategic Management, Management Accounting, Strategic Management Accounting, Firm Performance,

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