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- W1833043594 abstract "Changing manufacturing environments have affected cost and management accounting techniques employed by companies On the one hand manufacturing companies have changed their costing and decision making systems on the other they try to overcome the problems that occur as a result of employee resistance A survey has been conducted to investigate cost accounting changes on the largest 500 manufacturing companies in Turkey This work also attempts to shed light onto underlying reasons of why employees resist to the changes in accounting systems used by those companies Key words: Employee resistance; resistance to change; changing manufacturing environments; cost accounting system changes Ozet Degisen uretim ortamlari isletmeler tarafindan kullanilan maliyet yonetim muhasebesi tekniklerini de etkilemektedir Isletmeler bir yandan maliyet ve karar verme tekniklerini degistirirken diger yandan calisanlarin direnci sebebiyle olusan problemleri cozmeye calismaktadirlar Bu calisma Turkiyede faaliyet gosteren 500 buyuk uretim isletmesi uzerinde bir anket yapmak suretiyle bu isletmelerde maliyet yonetim muhasebesi tekniklerinin degisip degismedigini arastirmaktadir Calisma ayni zamanda muhasebe tekniklerini degistiren isletmelerde calisanlarin direncinin temel nedenlerini de arastirmaktadir Anahtar kelimeler: Calisanlarin direnci degisime direnc degisen uretim ortamlari maliyet muhasebesi sistem degisiklikleri" @default.
- W1833043594 created "2016-06-24" @default.
- W1833043594 creator A5000551528 @default.
- W1833043594 date "2005-06-01" @default.
- W1833043594 modified "2023-09-26" @default.
- W1833043594 title "Resistance To Accounting Changes" @default.
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