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Journals / Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2016 / Cilt: 11 - Sayı: 2

A Research on Determining Accountants’ Roles and Their Level of Participation in Strategic Management Process

Muhasebecilerin Stratejik Yönetim Sürecindeki Rolü Ve Stratejik Yönetim Sürecine Katılım Düzeylerinin Belirlenmesine Yönelik Bir Araştirma

Pınar FALCIOĞLU
Ayşegül GÜNER
Pages
159–176
Publication Date
2016-08-01
DOI
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AI Summary & Key Takeaways

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

The survey findings indicate that accountants participate in strategic management process and those working at companies in manufacturing sector participate the most

📌 3 Key Takeaways

🎯
Objective & Hypothesis:While the traditional role of accountants is limited to providing necessary information and data for the decision-makers, responsibilities have broadened and they have begun to participate in strategic management process since the emergence of management accounting.
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Key Findings & Data:In this study, investigating the accountants working in 109 companies which are based in Istanbul whether they act as passive information providers, or active players in decisionmaking process, we aim to expose the degree of participation management process.
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Conclusion & Impact:The survey findings indicate that accountants participate in strategic management process and those working at companies in manufacturing sector participate the most
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:yönetim muhasebecisi · stratejik yönetim · katılım

Abstract

While the traditional role of accountants is limited to providing necessary information and data for the decision-makers, responsibilities have broadened and they have begun to participate in strategic management process since the emergence of management accounting. In this study, investigating the accountants working in 109 companies which are based in Istanbul whether they act as passive information providers, or active players in decisionmaking process, we aim to expose the degree of participation management process. We used a survey questioning the accountants’ basic duties and responsibilities, knowledge and skills and their ways of participation in decision-making mechanisms on the basis of strategic management process. Also, the management is investigated for different sectors. The survey findings indicate that accountants participate in strategic management process and those working at companies in manufacturing sector participate the most

Özet

Muhasebecilerin işletmelerdeki geleneksel rolü, karar vericiler için gerekli bilgi ve veri üretimini sağlamak iken, yönetim muhasebesinin ortaya çıkışı ve son gelişmeler ile ilgili yapılan güncel çalışmalar, muhasebecilerin görev ve sorumluluk alanlarının genişlediğini ve stratejik yönetim sürecine dahil olmaya başladıklarını ortaya koymaktadır. Bu çalışmanın amacı, İstanbul’da faaliyet gösteren 109 işletmede çalışan muhasebecilerin, pasif bilgi sağlayıcıları olarak mı yoksa karar mekanizmalarında aktif karar alıcılar olarak mı rol oynadıkları araştırılarak, stratejik yönetim sürecine katılım derecesinin ortaya konulmasıdır. Bu doğrultuda, muhasebecilerin işletmelerdeki temel görev ve sorumlulukları, sahip oldukları ve kullandıkları temel bilgi ve beceriler, ve karar mekanizmalarına katılım şekilleri, stratejik yönetim sürecinin temel taşlarına esas olacak şekilde, anket yoluyla sorgulanmakta ve farklı sektörler açısından stratejik yönetime katılım düzeyi muhasebecilerin, çalıştıkları işletmelerdeki stratejik yönetim sürecine katıldıklarını ve üretim sektöründe faaliyet muhasebecilerin, stratejik yönetim sürecine katılım düzeylerinin, daha yüksek olduğunu ortaya koymaktadır

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Cite This Article

FALCIOĞLU, P., GÜNER, A. (2016). A Research on Determining Accountants’ Roles and Their Level of Participation in Strategic Management Process. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 11 - Sayı: 2, 159–176. https://ajindex.com/articles/92486

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