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UFRS Dönüşümünde Kurumsal Kaynak Planlama Sisteminin Benimsenmesi: Türkiye'den Kanıtlar

Adoption of Enterprise Resource Planning System in IFRS Conversion: Evidence from Türkiye

Meltem Altın(BURSA ULUDAG UNIVERSITY)0000-0001-6673-3627
Recep Yılmaz(SAKARYA ÜNİVERSİTESİ)0000-0002-0306-2958
Sayfa
41–61
Yayın Tarihi
2025-04-01
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Sonuçlar, koordinasyonun, göreceli avantajın, uyumluluğun ve üst yönetim desteğinin IFRS dönüşümünde ERP sistemlerinin benimsenmesi üzerinde olumlu ve anlamlı bir etkiye sahip olduğunu, karmaşıklığın ise olumsuz ve anlamlı bir etkiye sahip olduğunu göstermektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Çalışmanın amacı, Borsa İstanbul veya Türkiye’nin en büyük 500 sanayi kuruşunda yer alan şirketlerin UFRS dönüşümünde ERP sistemi uygulama kararlarını etkileyen temel faktörlerin belirlenmesidir.
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Temel Bulgular & Veri:Araştırmaya katılan 324 katılımcıdan elde edilen veriler SmartPLS programında analiz edilmiştir.
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Sonuç & Katkı:Sonuçlar, koordinasyonun, göreceli avantajın, uyumluluğun ve üst yönetim desteğinin IFRS dönüşümünde ERP sistemlerinin benimsenmesi üzerinde olumlu ve anlamlı bir etkiye sahip olduğunu, karmaşıklığın ise olumsuz ve anlamlı bir etkiye sahip olduğunu göstermektedir.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:324 katılımcı
⚙️Değişkenler:Teknoloji Organizasyon ve Çevre Modeli · UFRS · Kurumsal Kaynak Planlaması

Özet

Çalışmanın amacı, Borsa İstanbul veya Türkiye’nin en büyük 500 sanayi kuruşunda yer alan şirketlerin UFRS dönüşümünde ERP sistemi uygulama kararlarını etkileyen temel faktörlerin belirlenmesidir. Temel faktörler teknolojik, örgütsel ve çevresel model çerçevesinde ele alınmıştır. Araştırmaya katılan 324 katılımcıdan elde edilen veriler SmartPLS programında analiz edilmiştir. Sonuçlar, koordinasyonun, göreceli avantajın, uyumluluğun ve üst yönetim desteğinin IFRS dönüşümünde ERP sistemlerinin benimsenmesi üzerinde olumlu ve anlamlı bir etkiye sahip olduğunu, karmaşıklığın ise olumsuz ve anlamlı bir etkiye sahip olduğunu göstermektedir.

Abstract

The purpose of this study is to determine the primary factors that influence the decision to implement an ERP system in the IFRS conversion in Borsa Istanbul or largest 500 Turkish industrial firms. We propose a modified version of the technology, organization and environment model. The data obtained from 324 participants was analyzed using the SmartPLS program. The results demonstrate that coordination improvements, relative advantage, compatibility and top management support have a positive and significant impact on the adoption of ERP systems in IFRS conversion, while complexity has a negative and significant impact.

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Bu Makaleye Atıf Yap

Altın, M., Yılmaz, R. (2025). UFRS Dönüşümünde Kurumsal Kaynak Planlama Sisteminin Benimsenmesi: Türkiye'den Kanıtlar. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 20 Sayı: 1, 41–61. https://doi.org/10.17153/oguiibf.1444096

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