Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar

Performans raporlaması, işletmelerin paydaşlarına faaliyetlerine ilişkin açıklama yaptıkları bir süreçtir. Geçerli finansal raporlama çerçevesi (Genel Kabul Görmüş Muhasebe İlkeleri-GKGMİ, Uluslararası Finansal Raporlama Standartları-UFRS, vb.) haricinde oluşturulan ölçütler, son yıllarda bu raporlamada en çok kullanılan araçlardan biridir. Uluslararası Muhasebe Standartları Kurulu’nun aldığı geri bildirimler sonucunda bu tür ölçütlere ilişkin hazırladığı Yönetim Performans Ölçütleri taslağı, sağlayacağı avantajlar ve dezavantajları ile sıcak tartışma konularından birini oluşturmaktadır. Bu çalışmada, konu ile ilgili Amerikan Muhasebe Birliği, Avrupa Finansal Raporlama Danışma Grubu, Avrupa Menkul Kıymetler ve Piyasalar Otoritesi’nin aralarında bulunduğu 11 uluslararası kurum, 4 büyük denetim şirketi ile Kamu Gözetimi Kurumu’nun yorum mektupları nitel yöntem ve içerik analizi çerçevesinde incelenmiştir. Çalışmanın sonuçlarına göre taslak, çoğu kurum tarafından desteklenmekte ve kullanıcılara fayda sağlayacağı ifade edilmektedir. Ancak taslak ile ilgili bazı endişeler de mevcuttur. Kamusal iletişim ifadesi, ölçütlerin kapsamının sadece kâr veya zarar ve diğer kapsamlı gelir tablosunda sunulan gelir ve gider alt toplamları ile sınırlandırılması, denetim, mutabakat gibi hususlar taslağın en çok eleştirilen ve tekrar gözden geçirilmesi talep edilen noktalarıdır.

Reporting Management Performance Measures: Advantages and Disadvantages

Performance reporting is a process in which businesses demonstrate their activities to their stakeholders. One of the most commonly used methods of performance reporting in recent years is the measures created outside of the current financial reporting framework (Generally Accepted Accounting Principles-GAAP, International Financial Reporting Standards-IFRS, etc.). About these measures, the International Accounting Standards Board (IASB) has also drafted Management Performance Measures (MPM). The draft, with its advantages and disadvantages, constitutes one of the hot topics of discussion. In this study, the comment letters of 11 international institutions (American Accounting Association, European Financial Reporting Advisory Group, European Securities and Markets Authority and others), the Big Four accounting firms and the Public Oversight Authority about MPM were examined within the framework of qualitative method and content analysis. According to the results of the study, the MPM draft is supported by most institutions and it is statedthat it will benefit financial statement users. However, there are some concerns regarding the MPM draft. Issues such as the expression of public communications, restricting the reach of the MPM only to subtotals of income and expenses in the statement of profit or loss and other comprehensive income, audit and reconciliation are the most criticized points of the draft.

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Kaynak Göster

Bibtex @araştırma makalesi { mufad933997, journal = {Muhasebe ve Finansman Dergisi}, issn = {2146-3042}, address = {journal@mufad.org.tr}, publisher = {Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği}, year = {2021}, volume = {}, pages = {351 - 374}, doi = {10.25095/mufad.933997}, title = {Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar}, key = {cite}, author = {Cavlak, Hakan} }
APA Cavlak, H. (2021). Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar . Muhasebe ve Finansman Dergisi , Ağustos 2021 (Özel Sayı) , 351-374 . DOI: 10.25095/mufad.933997
MLA Cavlak, H. "Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar" . Muhasebe ve Finansman Dergisi (2021 ): 351-374 <
Chicago Cavlak, H. "Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar". Muhasebe ve Finansman Dergisi (2021 ): 351-374
RIS TY - JOUR T1 - Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar AU - Hakan Cavlak Y1 - 2021 PY - 2021 N1 - doi: 10.25095/mufad.933997 DO - 10.25095/mufad.933997 T2 - Muhasebe ve Finansman Dergisi JF - Journal JO - JOR SP - 351 EP - 374 VL - IS - SN - 2146-3042- M3 - doi: 10.25095/mufad.933997 UR - Y2 - 2021 ER -
EndNote %0 Muhasebe ve Finansman Dergisi Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar %A Hakan Cavlak %T Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar %D 2021 %J Muhasebe ve Finansman Dergisi %P 2146-3042- %V %N %R doi: 10.25095/mufad.933997 %U 10.25095/mufad.933997
ISNAD Cavlak, Hakan . "Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar". Muhasebe ve Finansman Dergisi / (Ağustos 2021): 351-374 .
AMA Cavlak H. Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar. Muhasebe ve Finansman Dergisi. 2021; 351-374.
Vancouver Cavlak H. Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar. Muhasebe ve Finansman Dergisi. 2021; 351-374.
IEEE H. Cavlak , "Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar", Muhasebe ve Finansman Dergisi, ss. 351-374, Ağu. 2021, doi:10.25095/mufad.933997
Muhasebe ve Finansman Dergisi
  • ISSN: 2146-3042
  • Yayın Aralığı: Yılda 4 Sayı
  • Yayıncı: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği

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