Değişen ve Gelişen Boyutuyla Yönetim Muhasebesinin Rolü ve Global Yönetim Muhasebesi İlkeleri

Hakan  Çelenk

doi:10.37609/akya.3833

Yazarlar

Hakan Çelenk

https://orcid.org/0000-0003-1597-0168

DOI: https://doi.org/10.37609/akya.3833.c1036

Özet

Muhasebenin temel bir alt alanı olan yönetim muhasebesi, her zaman çevresel değişikliklerden etkilenmiştir. Bu etkilenme yönetim muhasebesini yönetimsel ve örgütsel ihtiyaçları karşılama yönünde evrimleşmeye itmiştir. Modern organizasyonlar küresel rekabet, teknolojik ilerlemeler ve artan müşteri taleplerinden kaynaklanan karmaşıklıklarla karşı karşıya kaldıkça, yönetim muhasebesinin yeniden ele alınma ihtiyacı her zamankinden daha fazla kendini hissettirmiştir. Karar alma için yararlı nitel ve nicel bilgiler sağlamadaki yönetim muhasebesinin rolü önemlidir. İş ortamının dinamik yapısı içerisinde yönetim muhasebesi uygulamalarının yönetimi etkili bir şekilde destekleyebilmeleri gerekir. Bu sebeple uygulamaların zaman zaman iyileştirmelerden geçmeleri bir zaruret olarak kendini göstermektedir. Çalışmada yönetim muhasebesinin finansal muhasebeyle olan ilişkisi ve ekonomik gelişmelerle olan etkileşimi değişen ve gelişen boyutlarıyla değerlendirilmiştir. Bu süreçte de global yönetim muhasebesi ilkelerinin katkısı ve etkileri gözden geçirilmiştir.

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