The Effect of Accounting and Performance Indicators on Public Accountants' Perceptions of Organizational Decline

Abstract

This study explores the reliance public accountants place on information about an organization's financial indicators, fiscal control system, technology, and human resources when making assessments about organizational decline. Case scenarios, which systemically varied the presence/absence of a fixed set of decline determinants, were given to 44 partners and managers from 12 different accounting offices. The accountants were asked to provide their assessment of each case organization's likelihood of declining. Consistent with the study's basic research assumption, information about an organization's financial indicators, human resources, technology, and fiscal control system helped to explain public accountants' perceptions of organizational decline. Furthermore, support was found for the study's primary research proposition that public accountants' assessments of organizational decline are principally determined by the quality of the organization's financial indicators (e.g., return on assets, liquidity, etc.). This behaviour, however, may result in the provision of incorrect information to the investment community. Financial indicators are best viewed as either warning signals of further organizational decline (for organizations which are still infected with such seeds of decline as poor fiscal control systems, technology, and/ or human resources) or historical reminders of the organization's past decline (for organizations which have only recently exorcised the seeds of decline from their system). Public accountants appear to misunderstand this causal sequence. Résumé Cette étude porte sur la confiance que les experts‐comptables accordent aux indicateurs financiers, aux systèmes de contrôle financier, à la technologie et aux ressources humaines d'une organisation lorsqu'ils jugent qu'elle est sur son déclin. Des cos types, variant systématiquement la présencé/l'absence d'indicateurs de déclin, ont été donnés à 44 partenaires et gestionnaires de 12 bureaux comptables différents. Les comptables devaient donner leur appréciation du déclin éventuel de chacune des organisations. En accord avec l'hypothèse à la base de cette recherche, les renseignements concernant les indicateurs financiers, les ressources humaines, la technologie et les systèmes de contrôle financier ont contributé à expliquer la perception qu'ont les experts‐comptables du déclin d'une organisation. De plus, nos recherches ont révélé que, selon les experts‐comptables, le facteur déterminant dans l'évaluation du déclin d'une organisation est la qualité des indicateurs financiers (ex. rendement de l'actif, liquidités, etc). Toutefois, ce comportement peut entraîner la diffusion d'informations erronées aux investisseurs. Il est préférable de percevoir les indicateurs financiers soit comme des signes de déclin organisationnel (pour des organisations qui sont encore aux prises avec des systèmes de contrôle financier, une technologie ou des ressources humaines inadéquats) ou comme un rappel d'un déclin antérieur (pour les organisations qui vien...

Konaklama İşletmeleri̇ Yöneti̇ci̇leri̇ni̇n Örgütsel Çöküşe İli̇şki̇n Sektörel Değerlendi̇rmeleri̇: Antalya İli̇nde Bi̇r Araştirma

“…Çok başarılı işletmeler kimi zaman egolarının kurbanı olabilmektedirler. Bu durum ürün veya hizmet geliştirme ve kalitede azalmaya, duyarsızlığa, olumsuz müşteri geri bildirimlerine, yenilikleri takip etmemeye ve satışlarda kısa sürede meydana gelen düşüşlerin ciddiyetini fark etmemeye neden olmaktadır (Adler ve Hall, 1996). Ayrıca işletmelerin temel stratejilerine sadık kalmamaları da onları çöküşe götürmektedir (Porter, 1985: 17).…”

“…Strateji açık ve net olursa üst yönetim üzerine düşen görevi iyi bilir ve o göreve adapte olur (Fredrickson ve Iaquinto, 1989). Ağır hiyerarşik baskılar, çalışanların ve mevcut pazarın gereksinimlerini anlayamamak da nedenler arasındadır (Adler ve Hall, 1996). Konaklama işletmelerinde, özellikle de otel işletmelerinin stratejik planlarında çevresel faktörlerin etkilerini belirlemek zaman ve çaba gerektiren zorlu bir süreçtir.…”

“…Eğer mantıklı hareket ederlerse geri dönüş mümkündür ancak çöküş derinleşmeye devam ederse iflas söz konusudur (Adler ve Chaston, 2002;Serra vd., 2013 Kaynak: (Weitzel ve Jonsson, 1989) Organizasyonun zayıflayan finansal oranları örgütsel çöküşün ilk belirtilerindendir. İşletmenin birikmiş karı, kazanç stabilitesi, işletme sermayesi, büyüklüğü, nakit durumu, faiz karşılama durumu aslında bir işletmenin çöküşünün başlangıç aşamasında olup olmadığının göstergeleri arasındadır (Adler ve Hall, 1996). Bu belirtiler işletmenin olumsuz olan gidişatının habercisidir.…”

Ανάλυση, Σχεδιασμός Και Υλοποίηση Πληροφοριακού Συστήματος

“…Ξερικοί χρθματοδοτικοί φορείσ υιοκετοφν μια δομθμζνθ, ποιοτικι, αφθγθματικι προςζγγιςθ για να περιγράψουν τισ επιπτϊςεισ ςτθν κοινωνία και τθν οικονομία (Abrams, 1991;Averch, 1987;Averch, 1980;Kyriakou, 1995;Lindsey, 1991a;Menkes, 1981;Stephan and Levin, 1988;Zamarripa, 1993), ενϊ άλλοι υιοκετοφν μια ποςοτικι, οικονομετρικι προςζγγιςθ ι προςζγγιςθ βάςει δεικτϊν (Adler and Hall, 1996;Aerts and Czarnizki, 2004;Brown M.A, 1997;Hauser and Zettelmeyer, 1997;Nakayama, 2003;Nalimov, 1986;Nanda et al, 2000;Okrasa, 1987;Steiner et al, 2002). Σαρά τισ διαφορετικζσ προςεγγίςεισ, οι μελζτεσ καταδεικνφουν τθ βαςικι ςθμαςία τθσ αξιολόγθςθσ, ςτο πλαίςιο τθσ ευρφτερθσ πολιτικισ και τθσ καινοτομίασ, ωσ ςυμφραηόμενου παράγοντα που επθρεάηει ςε μεγάλο βακμό τθν αξιοποίθςθ τθσ ζρευνασ και ωσ εκ τοφτου τθν πραγματοποίθςθ ενδεχομζνων κοινωνικοοικονομικϊν οφελϊν (Balachandra and Brockhoff, 1996;Bijker et al, 1987;Brookes, 1980;Brown et al, 1994;Caraca et al, 1993;Cozzens, and Bobb, 2003;Kirchhoff and Phillips, 1988;Kudyba, and Diwan, 2002b;Lapre, and Van Wassenhove, 2001;Lyons et al, 2007;Mansfield, 1996;Mansfield et al, 1976;Narin, 1992).…”

“…Σροχπόκεςθ για μία εμπεριςτατωμζνθ αξιολόγθςθ, είναι να ικανοποιοφν οι αξιολογθτζσ τζςςερα βαςικά κριτιρια. Φα κριτιρια αυτά είναι το κφροσ, θ αξιοπιςτία θ αντικειμενικότθτα και θ πρακτικότθτα (Dressel, 1976 (Adler and Hall, 1996;Banerjee, 1998;Blank, 1993;Braun et al, 2009;EC, 2007l, Geisler, 1996Geisler, 1994;Haitun, 1992a;Hauser and Zettelmeyer, 1997;Konrad and Wahl, 1990;Lindsey, 1991b;OECD, 1996;Ryan, 1993;Schainblatt, 1982;Schubert et al, 1988;Smith, 1995;Vinkler, 2003;Vinkler, 1996;Yorke, 1991;Yuthavong, 1987).…”