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Journals / Akdeniz İİBF Dergisi / 2009 / Cilt: 9 - Sayı: 17

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

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

Melek EKER
Pages
105–126
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

Also, discriminant analysis shows that subordinates with high performance use MAS information more than ones with low performance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This paper examines impacts of relationship between budget participation and management accounting system on managerial performance.
📊
Key Findings & Data: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.
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Conclusion & Impact:Also, discriminant analysis shows that subordinates with high performance use MAS information more than ones with low performance.
🔬Design:Survey & Empirical Study
📍Scope:2006 Verileri
⚙️Variables:Domain Parameters

Abstract

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.

Özet

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.

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Cite This Article

EKER, M. (2022). Türk orta kademe yöneticilerinin performansı üzerine bütçe katılımı ve yönetim muhasebe sistemi etkisi. Akdeniz İİBF Dergisi, Cilt: 9 - Sayı: 17, 105–126. https://ajindex.com/articles/433182

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