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

Yıl 2018, Cilt: 18 Sayı: 4, 141 - 169, 31.12.2018

Gökhan Özer , İlhan Çam

https://doi.org/10.11616/asbed.v18i41997.505897

Cited By: 1

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.

Anahtar Kelimeler

Dengeli Puan Kartı, Strateji Haritası, Risk Yönetimi, Kurumsal Risk Yönetimi, Risk Boyutu

Kaynakça

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