ÇEVRESEL BELİRSİZLİK ALGISI VE YÖNETİM MUHASEBESİ İLİŞKİSİ: KARS İLİ KONAKLAMA İŞLETMELERİNDE BİR UYGULAMA.

The purpose of this study is to measure the level of use of management accounting techniques by senior business managers while trying to reveal their uncertainty perceptions regarding the future of environmental factors (government policies, economy, services and resources used by the business, product market and demand, competition and technology). For this purpose, a quantitative research method focusing on obtaining objective results was used to measure the perceptions of senior managers on environmental factors. Research data was obtained through survey. The prepared survey was applied to the senior managers of a total of 78 (seventy-eight) hotel businesses operating in Kars; but 50 (fifty) of them returned. The data obtained as a result of the evaluation of the survey study was analyzed in the SPSS 23.0 package program. According to the findings of the analysis, it was concluded that senior managers' perceptions of the uncertainty of environmental factors differ for each environmental factor, and that managers use different management accounting techniques. [ABSTRACT FROM AUTHOR]