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Yönetim Bilişim Sistemlerini Kullanma Düzeyi ve İşletme Başarımı: İMKB’de İşlem Gören İşletmeler Üzerine Bir Araştırma

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Finans Politik & Ekonomik Yorumlar 2009 Cilt: 46 Sayı: 531

71

E. BALDEMİR - S. DİRLİK - A. GÖKSU

Yönetim Bilişim Sistemleri Kullanma

Düzeyi ve İşletme Başarımı:

İMKB’de İşlem Gören İşletmeler

Üzerine Bir Araştırma

Özet

Bu çalışmanın amacı; Yönetim Bilişim Sistemleri (YBS) kullanma düzeyi ile işletme başarımı arasındaki ilişkiyi incelemektir. Çalışmada işletmelerin başarımı iflas riski-ne göre belirlenmiştir. İflas riskinin ölçümü için Altman Z testi (Z Score) kullanılmıştır. Çalışmada YBS kavramı bilgisayar destekli bilgi sistemleri kavramı ile eş anlamlı kullanılmaktadır.

Araştırma YBS’nin etkin kullanımının işletmenin başarımını arttıracağı şeklindeki ampirik olarak sınanarak kanıtlanan görüşlere dayandırılmaktadır. Çalışmada “yö-netsel işlerde YBS kullanımı arttıkça iflas riski azalır” önermesini sınamak temel amaçtır. Araştırmada temel olarak iflas riski düşük ve yüksek olan işletmelerin YBS kullanımı konusundaki durumlarının belirlenmesine odaklanılmıştır.

Anahtar Kelimeler: Yönetim Bilişim Sistemleri, Başarım, İflas Riski, Altman Z Tes-ti.

The Level of Management Information Systems

Appication and Business Performance: A

Research on Business which are Trading on the

IMKB

Abstract

The aim of this study is to research relations between the application of

MIS and business performance. The business performance is determined

by bankruptcy risk in this study. In order to measure bankruptcy risk,

Alt-man Z score was used. In this study, the term of MIS is used synomymous

with computer based information systems.

The study is based on fact that the efficient application of MIS impoves

bu-siness performance which is emprically tested earlier. In this study the main

purpose is to test “the increasing application of MIS in the managerial task

decreases bankruptcy risk” proposition. Basically this research focuses on

determining the situation of the businesses, about the application of MIS,

which have low bankruptcy risk and high bankruptcy risk.

Keywords: Management Information Systems, Performance, Bankruptcy Risk, Alt-man Z Score

Ercan BALDEMİR1 Serkan DİRLİK2 Ali GÖKSU3

1 Doç. Dr., Muğla Üniversitesi, İ.İ.B.F., İşletme Bölümü

2 Arş. Gör., Muğla Üniversitesi, İ.İ.B.F., İşletme Bölümü

Referanslar

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