Yönetı̇m Kontrol Sı̇stemlerı̇ ve Sürdürülebı̇lı̇rlı̇k


Özyiğit H.

The 12th International Scientific Research Congress Social and Educational Sciences, Ankara, Türkiye, 17 - 18 Aralık 2021, ss.105-106

  • Yayın Türü: Bildiri / Özet Bildiri
  • Basıldığı Şehir: Ankara
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.105-106
  • Erzincan Binali Yıldırım Üniversitesi Adresli: Evet

Özet

Harmonizing accounting and management control systems for sustainability issues adds value to businesses. It is not considered reasonable for businesses to produce sustainability reporting, which is seen as a tool of accountability, without designing their management control systems. In this context, the aim of the study is to examine the impact of management control systems on sustainability. Management control systems in the study; A framework that develops and supports the sustainability reporting and sustainability strategy of enterprises has been presented by categorizing them as official controls and informal controls. To increase the value of sustainability; It has been determined that management control systems interact with different operational and strategic uses, information quality and communication play an important role in control effectiveness, and management controls should be evaluated as a whole. It is anticipated that the study will provide a different perspective to more comprehensive research on sustainability reporting in the future.