Cengiz Yılmaz

Department of Business, Afyon Kocatepe University Gazlıgöl Yolu, ANS Kampusü, 03200 Afyon, Turkey

Discrimination in the workplace has been all through history, and it exists today, and there will be in the future. Some people suggest that get used to it and benefit from it. But this study suggests honest and honorable have to stand against Discrimination in the name of humanity, the rule of law, religion, and better management. The study suggests that one of the best ways to stand against Discrimination is to provide and use correct, reliable, and concrete managerial accounting information. Kaplan and Norton (1992) developed balanced scorecards for managerial purposes and performance measurement.

Balanced scorecards used for strategy designing of companies. In this study, balanced scorecards are designed and set to explore and exhibit the inappropriateness and discrimination in the workplace. In the model, balanced scorecards include managerial information such as time, quality of product, difficulty, authority, salaries, bonuses, Etc., to assess the appropriateness of decisions or existence of discrimination. These measurements are vital for providing concrete evidence for managerial or jurisdictional cases. Standing against discrimination in the workplace first requires power and determination. But secondly, it requires proof: documents. One of the most reliable documents is (management and cost) accounting information.

Discrimination during the promotion is characteristically an organized crime. Harmonious and compatible work of different individuals and organizations is essential for realizing crime. The realization of the law, the prosecution of an organized crime, and restoration of victims' rights require definitively provable, concrete documents and analysis. For this purpose, this study develops a managerial accounting information model that internal auditors and inspectors can efficiently use. It can also benefit decision-makers, business people, internal and external auditors, unions judges, and other governmental bodies to investigate or take decisions about workplace discrimination.

Discrimination at Workplace during Promotion Stage, Worthiness, Management accounting, Balanced Scorecards
JEL Classification: H83; M12; M41; M42; M48; J71; M14; K31; I12; J16; J31; J53; Z13

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VOLUME 04 ISSUE 12 December 2021