DENGELİ PUAN KARTI VE RİSK YÖNETİMİ: ENTEGRASYON İÇİN ALTERNATİF YAKLAŞIMLARIN İNCELENMESİ

Gökhan ÖZER, İlhan ÇAM

Öz


İşletmeler, hissedar değerlerinin korunmasını ve güçlendirilmesini sağlamak için dengeli puan kartı (DPK) ile değer yaratma sürecini kontrol ederlerken, risk yönetimi ile de değer kaybının önlenmesini sağlamaktadırlar. Her iki yönetimsel sürecin birbirlerinin eksikliklerini gidererek daha etkin bir araç olmalarını sağlamak için, biçimsel bir şekilde entegre edilerek yürütülmeleri gerektiğine dair çeşitli araştırmacılar tarafından tavsiyelerde bulunulmuş ve çeşitli kavramsal yöntemler geliştirilmiştir. Ancak işletmeler için, önerilen bu yöntemler arasından hangisinin daha uygun olacağının ayrıntılı bir şekilde incelenmesi ve araştırmacılar için ise ileride geliştirilecek yeni kavramsal yöntemlere ışık tutacak önerilerde bulunulması gerekmektedir. Bu sebeple bu çalışmada, ilgili literatürdeki araştırma eksikliğinin giderilmesine katkı sağlamak amacıyla risk yönetimini DPK’ye entegre eden alternatif yaklaşımlar incelenmiş ve bu yaklaşımların birbirleri üzerindeki artı ve eksilerinin neler olduğu tartışılmıştır. Yapılan incelemeler doğrultusunda en iyi alternatif yöntemin, stratejik hedeflere bağlı birleşik bir risk faktörünün her bir boyut için geliştirilmesiyle ve ayrıca strateji haritasında yer alan finansal boyut içerisine üçüncü bir strateji teması olarak risk yönetimi stratejisinin eklenmesiyle elde edileceği düşünülmektedir.


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DOI: http://dx.doi.org/10.11616/AbantSbe.

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