| الوصف: |
In the context of environment-structure-performance research paradigm, this study investigates the effectiveness of budgetary control systems at some large Turkish banks. By viewing organizations as open social systems, it considers the relationships between environmental change, the impact of such changes on organizational structure, control style and performance. While exploring the various aspects of budget control, the empirical guidelines of the study were based on some other earlier work such as Hopwood (1972), Berry (1976), Otley (1978), Gaston (1992) and Muda (1993). In this context, the study attempts to extend an existing theoretical and methodological perspective (Hopwood, 1972) to a Turkish research setting. The use of budgetary information for organizational effectiveness is compared and contrasted systematically in two public and two private national commercial banks centred in Istanbul and Ankara. On the basis of the reported evidence, it is argued that the four case studies could be described as high openness to change (OTC) and low (OTC) banks, which had direct association with the adoption of "target based" and "hierarchial" evaluative systems. With regard to a direct relationship between "openness to change" and "market performance", the results are also supportive. The increased levels of "market buoyancy". "competitiveness" and "riskiness'" in the post-1980 Turkish banking environment contributed the financial performance of the case banks when the period became eventually stable. |