Aile İşletmelerinde Muhasebe ve Denetim Kararları: Aile Kapitalizmi Ekseninde Bir İnceleme
DOI:
https://doi.org/10.63556/tisej.2026.1801Anahtar Kelimeler:
Aile İşletmeleri- Aile Kapitalizmi- Tip 2 Vekalet Sorunu- Finansal Raporlama Kalitesi- Sosyo-Duygusal ZenginlikÖzet
Aile ve işletme gibi ekonomik anlamda farklı motivasyonları olan kavramları tek çatı altında birleştiren hibrit organizasyonlar aile işletmeleri olarak adlandırılmaktadır. Aile işletmelerinde stratejik kararlar alınırken ekonomik gerçekler ile ailenin itibarını, kontrolünü koruma ve işletmeyi gelecek nesillere taşıma gibi sosyo-duygusal tatminler arasında yaşanan çatışma finansal raporlama, denetim ve risk yönetimi gibi birçok ekonomik kararı doğrudan etkilemektedir. Çalışmanın temel amacı, aile işletmelerinin yönetim, muhasebe ve denetim kararlarını, vekalet teorisi ve sosyo-duygusal zenginlik hipotezi (socio-emotional wealth) çerçevesinde bütünleyici şekilde analiz etmektir. Aile işletmelerindeki finansal karar süreçleri, içinde bulundukları ekonomik sistemden bağımsız olarak değerlendirilememektedir. Çalışmada, dağınık mülkiyet yapılarında hâkim olan tip 1 vekalet sorunlarının aksine; Türkiye gibi gelişmekte olan piyasalardaki aile kapitalizmi modeli ve tip 2 vekalet sorunları vurgulanmaktadır. Özellikle Türkiye’deki yoğunlaşmış mülkiyet yapıları, piramit oluşumlar, finansal şeffaflığı ve sermaye piyasalarındaki akışkanlığı tehdit eden yapısal unsurlar olarak karşımıza çıkmaktadır. Bu bağlamda çalışma, aile kapitalizminin yaygın olduğu ekonomilerde karşılaşılan sorunların finansal kararlar üzerindeki etkisini literatür senteziyle analiz ederek araştırma boşluklarını tespit etmeyi amaçlamaktadır. Elde edilen bulguların, hem gelecek araştırmalar için teorik bir zemin sunması hem de mülkiyetin yoğunlaştığı piyasalarda aile işletmelerine kurumsallaşma ve denetim kalitesinin artıracak öneriler getirmesi hedeflenmektedir.
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