KONTROLÜN OTEL İŞLETMELERİNDEKİ ROLÜ: BEŞ YILDIZLI OTELLER ÜZERİNE BiR ARAŞTIRMA

Günümüzde işletmelerin büyümesi ve faaliyetlerinin daha karmaşık hale gelmesi sonucunda ortaya çıkan bilgi edinme zorunluluğu gibi nedenler iç kontrol sistemine olan ihtiyacı gündeme getirmektedir. Dolayısıyla oluşabilecek risklerin en aza indirebilmesi için otel işletmelerinde etkin iç kontrol sisteminin kurulması gerekmektedir. Bu noktada araştırmanın temel amacı, otel yöneticilerinin iç kontrol sistemine yönelik algılarını belirlemek ve "gôrev aynmı ", "varlıkların korunması" ve "işlemlerin doğrulanması" bağımsız değişkenlerinin. "iç kontrol sistemi" bağımlı değişkeni üzerindeki etkisini incelemektir. Ayrıca araştırmada yöneticilerin iç kontrol sistemi algıları ile çeşitli demografik özellikleri arasındaki ilişkileri incelemek alt amaç olarak belirlenmiştir. Araştırma, Alanya Bölgesinde faaliyet gösteren beş yıldızlı otel işletmelerinde görevli olan 120 yöneticinin katılımı ile gerçekleştirilmiştir. Veriler anket tekniği aracılığıyla toplanmıştır. Araştırma sonucunda; "görevlerin ayrımı ", "varlıkların korunması" ve "işlemlerin doğrulanması" bağımsız değişkenleri ile yöneticilerin iç kontrol sistemi algıları arasında anlamlı bir farklılık olmadığı tespit edilmiştir. Bununla birlikte yöneticilerin iç kontrol sistem algılarının eğitim durumuna göre istatistiksel açıdan anlamlı olarak farklılaştığı sonucu elde edilmiştir.

THE ROLE OF INTERNAL CONTROL IN HOTEL BUSINESS: A RESEARCH ON FIVE-STAR HoTELS

Today, the growth of enterprises and the more eomplexity of their activities bring up the need for an internalcontrol system. Therefore, an effeetive internal control system must be established in hotel enterprises in orderto minimize the risks that may arise. Based on this fact, the main purpose of this study is to determine thepereeptions of hotel managers towards the internal control system and to examine the effeets of dependentvariable of "internal control system" on the independent variables of "segregation of duties", "protection ofassets" and "verification of transactions". Additionally, the sub-objeetive of this study is to researeh therelationships between managers' pereeptions of the internal control system and demographie eharaeteristies.The researeh was earried out with the partieipation of 120 managers in jive-star hotel enterprises operating inAlanya. The researeh data was eolleeted through questionnaire teehnique. As a result of the research, there wasno signifieant differenee between the independent variables of "segregation of duties", "protection of assets "and "verification of transactions" and the internal control system pereeptions of the managers. However, it wasalso eoncluded that managers ' pereeptions of the internal control system differed statistieally according to theiredueational status.

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