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Journals / Fiscaoeconomia / 2026 / Volume: 10 Issue: 3

The Effect of Activity Control Systems on Sustainable Environmental Performance: A Study on the Tea Sector in Türkiye

Faaliyet Kontrol Sisteminin Sürdürülebilir Çevresel Performansa Etkisi: Türkiye Çay Sektörü Üzerine Bir Araştırma

Mustafa Savcı(Recep Tayyip Erdoğan Üniversitesi İktisadi ve İdari Bilimler Fakültesi)0000-0002-0794-9804
Musa Gün(RECEP TAYYİP ERDOĞAN ÜNİVERSİTESİ)0000-0002-5020-9342
Aykut Karakaya(RECEP TAYYİP ERDOĞAN ÜNİVERSİTESİ)0000-0001-6491-132X
Pages
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Publication Date
2026-10-07
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

These results demonstrate that ACS is not merely a tool for cost management and operational efficiency; it is also an operational mechanism for supporting SEP.

📌 3 Key Takeaways

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Objective & Hypothesis:This study examines the effect of the Activity Control System (ACS) on Sustainable Environmental Performance (SEP) in enterprises operating in Türkiye's tea sector.
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Key Findings & Data:As environmental performance becomes a strategic competitive factor, the role of such a system in supporting sustainability is increasingly important.
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Conclusion & Impact:These results demonstrate that ACS is not merely a tool for cost management and operational efficiency; it is also an operational mechanism for supporting SEP.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Activity Control System · Sustainable Environmental Performance · Tea Sector

Abstract

This study examines the effect of the Activity Control System (ACS) on Sustainable Environmental Performance (SEP) in enterprises operating in Türkiye's tea sector. As an operational component of the cost management information system, ACS monitors the alignment of business activities with planned targets and provides feedback to managerial decision-making. As environmental performance becomes a strategic competitive factor, the role of such a system in supporting sustainability is increasingly important. Data were collected through face-to-face surveys with senior managers of 86 tea enterprises in the Eastern Black Sea Region. The validity and reliability of the scales were evaluated using Exploratory Factor Analysis and Cronbach's alpha coefficients, and the research hypothesis was tested through regression analysis. The findings show that ACS has a positive and statistically significant effect on SEP and that the relationship is stronger in private tea factories. These results demonstrate that ACS is not merely a tool for cost management and operational efficiency; it is also an operational mechanism for supporting SEP. By examining both the direct ACS-SEP relationship and the public-private difference, the study provides sector-level empirical evidence for a limited body of research.

Özet

Bu çalışmada, Türkiye’de çay sektöründe faaliyet gösteren işletmelerde Faaliyet Kontrol Sistemi’nin (FKS) Sürdürülebilir Çevresel Performans (SÇP) üzerindeki etkisi incelenmiştir. FKS, maliyet yönetimi bilgi sisteminin operasyonel bir bileşeni olarak işletme faaliyetlerinin planlanan hedeflerle uyumunu izlemekte ve yönetsel karar alma süreçlerine geri bildirim sağlamaktadır. Çevresel performansın stratejik bir rekabet unsuruna dönüştüğü günümüzde, bu sistemin sürdürülebilirlik üzerindeki rolü önem kazanmıştır. Araştırmanın verileri, Doğu Karadeniz Bölgesi’nde faaliyet gösteren 86 çay işletmesinin üst düzey yöneticilerinden yüz yüze anket yöntemiyle elde edilmiştir. Ölçeklerin geçerliliği ve güvenilirliği Açıklayıcı Faktör Analizi ve Cronbach alfa katsayılarıyla değerlendirilmiş; araştırma hipotezi regresyon analiziyle test edilmiştir. Bulgular, FKS’nin SÇP’yi pozitif ve istatistiksel olarak anlamlı biçimde etkilediğini göstermiştir. Ayrıca bu ilişkinin özel çay işletmelerinde daha güçlü olduğu belirlenmiştir. Sonuçlar, FKS’nin yalnızca maliyet ve verimlilik aracı olmadığını, SÇP’nin operasyonel düzeyde desteklenmesinde de işlevsel bir mekanizma olduğunu ortaya koymaktadır. Çalışma, FKS’nin SÇP üzerindeki doğrudan etkisini ve kamu-özel işletme farklılığını birlikte inceleyerek sınırlı literatüre sektör düzeyinde ampirik katkı sunmaktadır.

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Cite This Article

Savcı, M., Gün, M., Karakaya, A. (2026). The Effect of Activity Control Systems on Sustainable Environmental Performance: A Study on the Tea Sector in Türkiye. Fiscaoeconomia, Volume: 10 Issue: 3. https://doi.org/10.25295/fsecon.1953848

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