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Journals / İşletme Araştırmaları Dergisi / 2018 / Cilt: 10 - Sayı: 3

Evaluation of the Relationship between Management Accounting System, Risk Management and Company Performance by Using Structural Equation Model

Yönetim Muhasebesi Sistemi, Risk Yönetimi ve Firma Performansı Arasındaki Bağıntıların Yapısal Eşitlik Modeli Kullanılarak Değerlendirilmesi

METİN UYAR
Pages
144–172
DOI
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AI Summary & Key Takeaways

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

Based on the findings of the research, evaluations and proposals were made for practitioners and researchers.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this study is to determine the direct and joint effects of the management accounting system and the risk management practices on the qualitative and quantitative aspects of firm performance.
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Key Findings & Data:The management accounting system can influence managerial decisions and change the firm's performance through its extensive applications.
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Conclusion & Impact:Based on the findings of the research, evaluations and proposals were made for practitioners and researchers.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The purpose of this study is to determine the direct and joint effects of the management accounting system and the risk management practices on the qualitative and quantitative aspects of firm performance. The management accounting system can influence managerial decisions and change the firm's performance through its extensive applications. Risk management is applied to the protection of the assets and resources contained in the balance sheet of the enterprise from the hazards. The results of the analysis of the manufacturing enterprises using the structural equation model show that the financial and non-financial performance of the manufacturing firms increase due to the scope and integration of the management accounting system. Management accounting also creates data sources for risk management, helping manufacturing companies strengthen their planning and control capabilities and increase their performance. Based on the findings of the research, evaluations and proposals were made for practitioners and researchers.

Özet

Yönetim muhasebesi sisteminin ve risk yönetimi uygulamalarının firma performansının nitel ve nicel boyutları üzerindeki direkt ve ortak etkilerinin belirlenmesi bu çalışmanın amacını oluşturmaktadır. Yönetim muhasebesi sistemi içerdiği kapsamlı uygulamalar vasıtasıyla yönetsel kararları etkilemekte ve firma performansını değiştirebilmektedir. Risk yönetimi ise işletmenin bilançosunda yer alan varlık ve kaynakların tehlikelerden korunması için uygulanmaktadır. Yapısal eşitlik modeli kullanılarak üretim işletmelerine yönelik yapılan analiz sonuçları, yönetim muhasebesi sisteminin kapsayıcılığı ve entegresyonu artıkça firmanın finansal ve finansal olmayan performansının yükseldiğini göstermektedir. Yönetim muhasebesi ayrıca risk yönetimi için veri kaynağı oluşturarak, üretim firmalarının planlama ve kontrol yeteneklerini güçlendirmesine ve performanslarının artmasına destek olmaktadır. Araştırma bulgularına bağlı olarak uygulamacılara ve araştırmacılara yönelik değerlendirmeler ve öneriler yapılmıştır.

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Cite This Article

UYAR, M. (2018). Evaluation of the Relationship between Management Accounting System, Risk Management and Company Performance by Using Structural Equation Model. İşletme Araştırmaları Dergisi, Cilt: 10 - Sayı: 3, 144–172. https://ajindex.com/articles/268905

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