Suchergebnisse

Örgütler; mal veya hizmet sunumunda insan kaynakları, fiziki kaynaklar, bilgi ve teknolojik kaynaklar, entelektüel sermaye, örgüt kültürü gibi pek çok kaynağı kullanmaktadır. Rekabetin yoğunlaştığı ve risklerin sürekli arttığı çağımızda bu kaynakların etkin kullanımı, örgütlerin sağlıklı işleyişi ve örgütsel hedeflere ulaşılması için zorunludur. İç denetim, örgüt yönetimini geliştirmek üzere tasarlanmıştır. İç denetimin örgüt kaynaklarının etkin kullanımı üzerindeki etkisinin belirlenmesi, iç denetçiler ve yöneticiler için dikkate değer bir husustur. Bu bağlamda iç denetim faaliyetleri örgütler açısından oldukça önemlidir. Araştırmanın amacı; iç denetimin örgütlerin insan kaynakları, fiziki kaynakları, bilgi ve teknolojik kaynakları gibi maddi ve maddi olmayan kaynakları üzerindeki etkisine ilişkin algıyı ortaya koymaktır. Bu amaçla 89 adet katılımcıya 36 ifadeden oluşan anket uygulanmış, elde edilen veriler analiz edilerek sonuçlar yorumlanmıştır. Araştırma sonucuna göre, iç denetim faaliyetlerinin örgüt kaynaklarının etkinliğinin artmasında olumlu katkısının olduğu görülmüştür. ; Organizations utilize human resources, physical resources, information and technological resources, intellectual capital, organizational culture etc. in delivering goods and services. In our age when the competition is intensified and risks are increased, the use of these resources are obligatory for the good functioning of organizations and for achieving organizational goals. Internal audit is designed for improving organizational management. Determining the effects of internal audit on the effective use of organizational resources is a significant matter. In this context, internal audit activities are considerable/important for organizations. This study aims to reveal the perception regarding the effects of internal audit on physical and non-physical (intellectual capital) resources of organizations such as human resources, and information and technological resources. For this purpose, the questionnaire, consisting of 36 questions, are conducted to 89 participants. The data are analyzed and the results are interpreted. According to the result of the study, internal audit activities has a positive contribution to the improvement of the efficiency of organizational resources.

5th International Conference on New Horizons in Education (INTE) -- JUN 25-27, 2014 -- Paris, FRANCE ; WOS:000383740201135 ; The goals wanted to achieved after the accounting education process, in other words the efficiency in accounting education is required acting in accordance with the plans, politics and strategies which are constituted in the beginning of the process. Analogously it is so important for achieving the efficiency in accouting education that comparison of the point reached in particular terms with the goals wanted to achieve and the evaluation of outputs reached during the process. Balanced Scorecard (BSC) which is one of the performance measurement tools is a technique used for comparing the goals with the activities and evaluating of outputs. In this context the efficiency of accouting courses at Karamanoglu Mehmetbey University (KMU), Faculty of Economics and Administrative Sciences, Department of Business Administration. Accounting education divides into four dimensions of the BSC and an questionnaire is applied to the students of department of Business Administration for customer size, internal processes' size, learning and growing dimensions. The data which acquired from the survey applied to the students who take course for four years and which is related to other dimensions of BSC is examined and interpretted. (C) 2015 The Authors. Published by Elsevier Ltd.

5th International Conference on New Horizons in Education (INTE) -- JUN 25-27, 2014 -- Paris, FRANCE ; WOS: 000383740201135 ; The goals wanted to achieved after the accounting education process, in other words the efficiency in accounting education is required acting in accordance with the plans, politics and strategies which are constituted in the beginning of the process. Analogously it is so important for achieving the efficiency in accouting education that comparison of the point reached in particular terms with the goals wanted to achieve and the evaluation of outputs reached during the process. Balanced Scorecard (BSC) which is one of the performance measurement tools is a technique used for comparing the goals with the activities and evaluating of outputs. In this context the efficiency of accouting courses at Karamanoglu Mehmetbey University (KMU), Faculty of Economics and Administrative Sciences, Department of Business Administration. Accounting education divides into four dimensions of the BSC and an questionnaire is applied to the students of department of Business Administration for customer size, internal processes' size, learning and growing dimensions. The data which acquired from the survey applied to the students who take course for four years and which is related to other dimensions of BSC is examined and interpretted.