The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers

Melek EKER (Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, Bursa, Türkiye)
Akdeniz İİBF Dergisi
0 0
Yıl: 2009 Cilt: 9 Sayı: 17 Sayfa Aralığı: 105 - 126 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers

Öz:
Bu çalışma, yönetsel performans üzerine bütçe katılımı ve yönetim muhasebe sisteminin etkilerini incelemektedir. Önerilen ilişkiyi test etmek için veriler, 2006 yılı istatistiklerine göre Türkiye’de ilk beşyüz büyük işletme içerisinde yer alan 150 firmanın muhasebe–finansman yöneticelerin anket formu kullanılarak elde edilmiştir. Çoklu regresyon analizinin sonuçları, bütçe katılımı ve yönetim muhasebe sistemi bilgisi arasındaki yüksek etkileşimin daha yüksek yönetsel performansa yol açtığını ortaya koymaktadır. Buna ilaveten diskriminant analizi, yüksek performanslı orta kademe yöneticiler düşük performanslı yöneticilerden daha fazla yönetim muhasebe sistemi kullandıklarını göstermektedir.
Anahtar Kelime:

Konular: İşletme İktisat

Türk orta kademe yöneticilerinin performansı üzerine bütçe katılımı ve yönetim muhasebe sistemi etkisi

Öz:
This paper examines impacts of relationship between budget participation and management accounting system on managerial performance. To test this relationship, the data are obtained through the survey from 150 managers that have been working in accounting and finance department in the top 500 businesses in Turkey in 2006. The results of multiple regression analysis indicate that the higher interaction score between budget participation and management accounting system information leads to higher managerial performance. Also, discriminant analysis shows that subordinates with high performance use MAS information more than ones with low performance.
Anahtar Kelime:

Konular: İşletme İktisat
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA EKER M (2009). The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. , 105 - 126.
Chicago EKER Melek The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. (2009): 105 - 126.
MLA EKER Melek The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. , 2009, ss.105 - 126.
AMA EKER M The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. . 2009; 105 - 126.
Vancouver EKER M The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. . 2009; 105 - 126.
IEEE EKER M "The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers." , ss.105 - 126, 2009.
ISNAD EKER, Melek. "The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers". (2009), 105-126.
APA EKER M (2009). The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. Akdeniz İİBF Dergisi, 9(17), 105 - 126.
Chicago EKER Melek The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. Akdeniz İİBF Dergisi 9, no.17 (2009): 105 - 126.
MLA EKER Melek The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. Akdeniz İİBF Dergisi, vol.9, no.17, 2009, ss.105 - 126.
AMA EKER M The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. Akdeniz İİBF Dergisi. 2009; 9(17): 105 - 126.
Vancouver EKER M The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers. Akdeniz İİBF Dergisi. 2009; 9(17): 105 - 126.
IEEE EKER M "The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers." Akdeniz İİBF Dergisi, 9, ss.105 - 126, 2009.
ISNAD EKER, Melek. "The impact of budget particpation and management accountingsystems on performance of Turkish middle level managers". Akdeniz İİBF Dergisi 9/17 (2009), 105-126.
Sayfa Oluşturulma Tarihi
22-04-2024 14:25

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