İşletme Bölümü Koleksiyonu
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Article İNSAN KAYNAKLARI MUHASEBESİ: KARŞILAŞTIRMALI BİR DEĞERLENDİRME(Atatürk Üniversitesi İİBF, 2015) Aydın, Sevgi; Çanakçıoğlu, Mustafa; Tuncay Emir, FerhanBu çalışmanın amacı, işletmeler için önemi gün geçtikçe daha belirgin hale gelen insan kaynaklarını, muhasebe sistemi ile ilişkilendiren insan kaynakları muhasebesini (İKM) değerlendirmek ve yönetime daha etkin karar desteği sunabilmek için insan kaynağı maliyetlerini doğru ve güvenilir bir şekilde ölçmeyi sağlayacak yöntemleri karşılaştırmaktır. Bu amaç kapsamında öncelikle İKM’nin amaçları ve fonksiyonları anlatılmıştır. Daha sonra insan kaynağı maliyetlerini ölçme yöntemleri çeşitli yönleriyle açıklanmış ve değerlendirilmiştir.Conference Object Trust, Confidence and E-Commerce in Cyberspace(2002) Güzey, Y.Y.The trust, confidence and e-commerce issues in cyberspace are discussed. Development of commercial activities in the cyberspace hinges on assuring consumers and businesses that their use of network services were safe, secure and reliable. E-commerce requires trust across the spectrum of users and providers of services and goods. The cyberspace will never be completely secure, reliable, trustworthy and involves a calculated risk.Article Citation - WoS: 7Citation - Scopus: 7Personality Motivation and Math Achievement Among Turkish Students: Evidence From Pisa Data(Sage Publications Inc, 2017) Akben Selçuk, ElifUsing the Turkish portion of the Programme for International Student Assessment dataset (N=4848Article Citation - Scopus: 128Corporate Social Responsibility and Financial Performance: the Moderating Role of Ownership Concentration in Turkey(MDPI, 2019) Akben Selçuk, ElifThe objective of this study is to investigate the impact of corporate social responsibility (CSR) engagement on firm financial performance in a developing country, Turkey, and to analyze the moderating role of ownership concentration in the CSR-financial performance relationship. The sample consists of non-financial public firms listed on the Borsa Istanbul (BIST)-100 index and covers the period between 2014 and 2018. Empirical results using an instrumental variable approach show that corporate social responsibility has a positive relationship with financial performance. Furthermore, findings indicate that this relationship is negatively moderated by ownership concentration even when endogeneity is controlled for.Article Pazarlamada Yeni Bir Yaklaşım: Girişimsel Pazarlama(TÜRKİYE EKONOMİK VE MALİ ARAŞTIRMALAR VAKFI, 2017) Kiygi Calli, MeltemLiteratür taraması şeklinde gerçekleştirilen bu çalışmada girişimsel pazarlama kavramsal olarak ele alınmıştır. Çalışmada girişimsel pazarlamanın tanımı ve yedi farklı boyutu, girişimsel pazarlama ve geleneksel pazarlamanın strateji, taktik ve süreç yönünden farklılıkları ve pazarlama işlevlerine farklı yaklaşımlar olarak gerilla pazarlama, fısıltı pazarlaması ve viral pazarlamaya yer verilmiştir. Böylece girişimsel pazarlamayı benimseyen bir işletmeye, pazarlama strateji ve taktiklerini nasıl uygulaması gerektiği konusunda bilgi sağlamak ve farkındalıklarını artırmak amaçlanmaktadır. Çalışmanın sonunda araştırmanın sınırlılıkları ve gelecek çalışmalar için öneriler sunulmaktadır.Article Citation - WoS: 16Citation - Scopus: 22Empirical Evidence of Revenue Management in the Cruise Line Industry(Sage Publications Inc, 2019) Ayvaz Çavdaroğlu, Nur; Gauri, Dinesh K.; Webster, ScottRevenue management (RM) has received considerable attention from both academic and business professionals. It encompasses several techniques regarding capacity allocation pricing and resource management of fixed time-sensitive capacity. RM can be roughly divided into two categories defined by the control mechanism that increases revenue: capacity allocation or price optimization. Our work falls in the latter category. In our model we allow for partial substitutability among products (e.g. a customer making a purchase decision may consider multiple alternatives-different departure dates different destinations different cabin types). We also include marketing expense in addition to prices as a lever for increasing revenue. These features are relevant to dynamic pricing in practice. The method is illustrated with booking data from a cruise company yielding optimal advertising and prices for 300 products. The application of the model results in an increase in revenue in the range of 8%-20%.Article The “karakoncolos/kalikancaros” belief in Turkish and Greek sources [Türkçe ve yunanca kaynaklarda karakoncolos/kalikancaros inancı](Milli Folklor Dergisi, 2018) Şişmanoğlu Şimşek, ŞehnazThe belief in “karakoncolos/kalikancaros” is seen in a wide geography spreading from Central Anatolia and Black Sea region in Turkey to Balkan Peninsula including Greece Bulgaria and Serbia. Though karakoncolos is defined under different names in Turkish sources the period it is depicted and its features are almost similar. According to this the karakoncolos believed to have emerged on the coldest days of the year is depicted as a creature that is often hairy resembling animal haunting people and disturbing them. One of the first written sources in Turkish that included the belief in karakoncolos is Evliya Çelebi’s Seyahatnâme. Today it is rarely a tradition in games such as “karakoncilo” in the Eastern Black Sea or a belief that has been almost forgotten or even unknown by the majority even though it continues to exist as a trivial image in Turkish literature and cinema. On the other hand this belief often referred to as kalikancaros in Greek was compiled by the folklorist Nikolaos Politis at an early date (1904). In this study first of all referring to the various beliefs concerning kalikancaros in the mentioned compilations of Politis the rewritings of them in the present Greek children’s literature by Filippos Mandilaras will be introduced. In today’s Greece it will be revealed that especially during the Christmas period it continues to exist as a popular figure of the musical performances in schools and in children’s books. When we have a look at the Turkish and Greek compilations of this belief in general which is spread over a wide geographical area we can see that the reviewed Turkish sources are mostly collected from the Eastern Black Sea region and rarely lived as an almost forgotten tradition. Today in Greece also due to the Velloudios’ paintings which still circulate today the mentioned belief continues to exist as a “national” and a popular element of the childrens’ literature. © 2019 Milli Folklor Dergisi. All rights reserved.Article Citation - WoS: 20Citation - Scopus: 25Unpacking the Relationship Between Materialism Status Consumption and Attitude To Debt the Role of Islamic Religiosity(Emerald Group Publishing Limited, 2016) Yeniaras, VolkanPurpose - The purpose of the study is to investigate how religiosity affects these relationships inTurkey where consumption is de-stigmatized among a new economic elite with strong ties to Islamism. The literature commonly associates religion and ideology with anti-capitalism and anti-consumption. Although consumer researchers have studied both topics examination of whether materialistic values translate into status consumption and whether religiosity has an effect on the relationship between status consumption and consumer attitude to debt remains scant. Design/methodology/approach - This paper investigates the relationship of materialism to status consumption and the mediating role of Islamic religiosity on the relationship between status consumption and attitude to debt. Structural equations modeling was used on a judgmental sample of 267. Findings - The results showed that the materialistic values positively affect status consumption for the Islamists. This paper concludes that Islamic religiosity not only does not reject consumption but also augments the relationship between status consumption and consumer attitude to debt. Originality/value - The findings have shown that previous studies that identify Islam as a threat to consumerism have overseen the class struggles and the role of status consumption. This paper successfully provided empirical evidence that the religiosity not only does not reject consuming but intensifies the relationship between status consumption and attitude to debt for those with Islamist dispositions.Article Citation - WoS: 25Citation - Scopus: 28Efficiency Analysis of Emergency Departments in Metropolitan Areas(Elsevier, 2020) Akkan, Can; Karadayı, Melis Almula; Ekinci, Yeliz; Ulengin, Füsun; Uray, Nimet; Karaosmanoğlu, ElifThe demand in the healthcare industry is increasing exponentially due to aging population of the world and this is leading to a rapid increase in the cost of healthcare. The emergency departments of the hospitals are the frontline of health care systems and play an additional critical role in providing an efficient and high-quality response for patients. The overcrowding at the emergency departments due to growing demand results in a situation where the demand for ED services exceeds the ability to provide care in a reasonable amount of time. This has led countries to reconsider their health policies in a way to increase their efficiency in their healthcare systems in general and in emergency departments, in particular. As in many countries, there has been a steady and significant increase in the number of patients that seek health services at the emergency departments of state hospitals of Turkey, due to the significant structural reforms in health services since 2003. While meeting this increasing demand, it is ever more important to provide these critical health services efficiently. Therefore, the efficiency of the emergency departments of seven general hospitals run by Istanbul's Beyoglu State Hospitals Association have been analyzed using categorical Data Envelopment Analysis (DEA) models. The analysis of DEA results is supported by a set of statistical methods to make it easier for the hospital administrators to interpret the analysis and draw conclusions. The analysis shows that less-equipped EDs are supported by better equipped, larger EDs, resulting in a hub-and-spoke type of structure among the EDs where "satellite" EDs serve an important referral function and thus evaluating their efficiency without taking the interoperability among these units into account would not be an accurate assessment of their performance.Article Citation - WoS: 43Citation - Scopus: 51Municipal Solid Waste Management Via Mathematical Modeling: a Case Study in İstanbul, Turkey(Elsevier, 2019) Çavdaroğlu Ayvaz, Nur; Çoban, Aslı; Fırtına Ertis, İremThe prominence of managing municipal solid waste (MSW) in an efficient and effective manner is increasing from day to day. In this paper, the solid waste management (SWM) system of İstanbul is analyzed by applying the techniques from mathematical programming methodology. In this manner, the solutions of the two optimization problems which aim to minimize the total cost and the environmental effects of SWM, respectively, are presented in this study. Additionally, a sensitivity analysis is performed and a multi-objective problem that combines two problems is presented. In this regard, the application of five MSW management technologies which are currently in use in İstanbul on six waste components is analyzed; and the optimal solution regarding the best mixture of these technologies is developed on a given waste composition. Besides, this optimal solution is compared with the current practice in İstanbul; and recommendations are presented about possible future investments for the policymakers. The results of the study emphasize the importance of material recovery and incineration facilities to improve profitability and to minimize environmental side effects. In particular, material recovery facility (MRF) should be expanded to be able to treat all of metal, paper and plastic from a cost management perspective. Incineration (INC) facility should also be expanded in order to treat plastics or organic waste from a Greenhouse Gas (GHG) minimization perspective. In addition to this, landfill appears to be the most prominent treatment technique according to the current problem parameters. However, regarding the waste composition, the amount of organic waste must be decreased by more than 37% for other waste streams to be treated in different facilities other than landfill. Anaerobic digestion and composting facilities need to be more cost-effective for becoming economically feasible. The methodology represented in this study can be extended and generalized to other cities around the world once the correct problem parameters are specified.Article Brand Love and Brand Forgiveness: an Empirical Study in Turkey(Warsaw: Faculty of Management Publishing House. University of Warsaw, 2022) Tosun, Petek; Yanar Gürce, Merve; Öncü Eroğlu Pektaş, GüzideBrand love is an interesting and important concept that required further research in brand management. This study tested the impacts of consumer attitudes, subjective norms, and brand anthropomorphization on brand love and brand forgiveness in the framework provided by the theory of planned behavior. Regression analyses showed that brand anthropomorphization and subjective norms have a signifi cant impact on brand love. Brand love positively infl uences brand forgiveness and acts as a mediator between subjective norms, brand anthropomorphization, and brand forgiveness constructs. Besides mediation, brand anthropomorphization directly infl uences brand forgiveness. The fi ndings of this study contribute to the existing knowledge on brand love and brand forgiveness concepts by presenting empirical research fi ndings that investigate brand love antecedents. This study has also shown the signifi cant impact of anthropomorphizing a brand on brand forgiveness and brand love.Article Citation - Scopus: 28Strategic Positioning and Quality Determinants in Banking Service(2011) Akdag, Hatice Camgöz; Zineldin, MosadPurpose - The aim of this paper is to investigate and define the competitive positioning of banks including state-owned domestic and foreign banks operating in Istanbul Turkey. The aim is to check the competitive marketplace and to identify the major quality attributes which bankers themselves and their customers used in determining the overall perception of a given bank and services offered. Design/methodology/approach - The investigation was held in Istanbul Turkey. In total 30 banks were included in the research which includes state-owned local and foreign-owned banks. A total of 1530 questionnaires were submitted answers collected and analyzed. Reliability test and frequency analysis were used to analyze the data. Findings - From the banks' customers' point of view determinants relating to functional quality or how the customers wish to receive banking services became evident. It also became clear that customers of banks are not fully receiving what they want or need and their expectations especially on the most important attributes of quality are not being met. Research limitations/implications - The survey showed how the banks were selected and including their employees in relation to the other competitors' banks in the Turkish banking industry. Originality/value - The paper demonstrates an integrated technology use of staff talent and streamlined operations that respond to customer needs and encourage customers to use the whole range of banking products/services rather than only a few as the end game. The results were used by bank staff later on to reengineer and redesign creatively their positioning strategy and the future direction for creating more effective quality strategies. © 2011 Emerald Group Publishing Limited.Conference Object Citation - Scopus: 12Delineating the Concept of Corporate Social Innovation: Toward a Multidimensional Model(Inderscience Publishers, 2019) Esen, Ayla; Maden-Eyiusta, CeydaBusiness organisations are facing increasing pressure over their role in society. Social innovation is a relatively new concept used to define efforts to develop novel and innovative solutions to social challenges. The aim of this study is to conceptualise a novel form of social innovation, namely, ‘corporate social innovation’, by focusing on social innovation efforts initiated by private sector organisations. This study also aims to provide insight into: 1) the definition of corporate social innovation; 2) the key dimensions underlying the social innovation capability of business organisations. Data were collected through semi-structured interviews with 20 experts who play an active role in various social innovation projects in their respective organisations and/or adopt social innovation as an academic field of interest. The interview results extend our conceptual understanding of the corporate social innovation phenomenon by providing a comprehensive definition of the concept and describing a six-factor model of corporate social innovation capability.Article Citation - WoS: 161Citation - Scopus: 195Municipal Solid Waste Management Via Multi-Criteria Decision Making Methods: a Case Study in Istanbul Turkey(Elsevier Science, 2018) Çoban, Aslı; Ertiş, İrem Fırtına; Çavdaroğlu, Nur AyvazIn contemporary era solid waste management has become an important issue for developing countries. Rapidly increasing population higher life-standards and technological advancements consistently increase the amount and the diversity of solid waste. In such a complicated environment municipal authorities need to develop the most effective disposal solution to manage the ever-growing municipal solid waste. In this study various disposal techniques that are utilized globally are investigated and different scenarios that could be applicable to Turkey are created. These scenarios might also be implementable for other Europe and Central Asia (ECA) countries. For that purpose 8 solid waste disposal scenarios were evaluated via 7 criteria which are determined according to the opinions of the experts from the field. Towards this end three different multi-criteria decision-making methods namely Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) Preference Ranking Organization Method for Enrichment Evaluations (PROMETHEE) I and PROMETHEE II were utilized for the scenario evaluation. Consequently the most appropriate and feasible scenarios are determined. The results indicate the prominence of recycling and landfill technologies for developing countries. The results are consistent by means of all the three methodologies that are used. (C) 2018 Elsevier Ltd. All rights reserved.Article Citation - WoS: 7Citation - Scopus: 7Corporate Governance and Tunneling: Empirical Evidence From Turkey(Economics Bulletin, 2018) Akben Selçuk, Elif; Sener, PınarThis study investigates whether internal governance mechanisms affect tunneling through intercorporate loans for a sample of Turkish listed non-financial firms over the period 2006 to 2014. While the findings reveal a significant and positive relationship between state ownership and tunneling and a significant and negative relationship between foreign ownership and tunneling the relationship between family ownership and tunneling is non-linear. In addition while board size is negatively associated with tunneling independent directors do not prevent the embezzlement of resources. Furthermore the results indicate that while older firms firms with family chairman and higher growth opportunities are more likely to engage in tunneling activities firm size high cash holding leverage and financial distress do not affect tunneling.Book Part Female Social Entrepreneurship in Turkey(Palgrave Macmillan Ltd., 2015) Uygur, Duygu; Kahraman, Elif Bezal; Günay, Gonca[Abstract Not Available]Article Citation - WoS: 4Citation - Scopus: 4Babbling Through Social Media: a Cross-Country Study Mapping Out Social Networks Using Ewom Intentions(Springer, 2023) Zülal, İşler; Kıygı-Çallı, Meltem; El Oraiby, MaryamThis research aims to determine the factors affecting the users’ electronic word-of-mouth (eWOM) seeking and sharing intentions and to reveal the interactions among and within clusters using social network analysis (SNA). This study includes three hierarchical sub-studies conducted in two countries, Turkey and Poland. First, we develop a segmentation for social networking site (SNS) users based on the frequency of sharing product-related information on SNSs. Second, we investigate the impact of several factors that affect eWOM seeking and sharing intentions using regression analysis. In the second sub-study, we also include the identified segments developed in the first sub-study as another factor that may have differentiated eWOM intentions. Third, to understand the degree of interaction among SNS users, we apply an SNA using the forecasted eWOM intentions scores from the second sub-study, which gives us hypothetical social networks. The results of SNA present strong interactions inter- and intra-clusters in both countries. Some key findings include the identification of three SNS user segments, including “Middlers,” that may be of particular interest to brands. We also find that in terms of eWOM intentions, users in Turkey are more active than in Poland. Although some predictors of eWOM seeking and sharing intentions differ between the two countries, users intend to be more active in eWOM seeking than in eWOM sharing. The comparative study provides valuable insights for decision-makers to engage different market segments via SNSs with various proposed features using suggested information contents for selected product categories.Article Citation - Scopus: 47Patterns of B2b E-Commerce Usage in Smes(Emerald Group Publishing Limited, 2012) Sila, Ismail; Dobni, Dawn M.Purpose - The purpose of this paper is to identify the B2B e-commerce (B2BEC) usage patterns of North American small- and medium-sized enterprises (SMEs) in their supply chains the contextual factors that influence usage patterns and the subsequent effects of these patterns on firm performance. Design/methodology/approach - The authors conducted an online survey of North American SMEs and obtained 229 responses. They utilized several statistical methods including cluster analysis and profile analysis to test five hypotheses. Findings - The TOE framework supplemented with interorganizational factors provides a valid theoretical guideline to study firms' B2BEC usage patterns. Three distinct types of B2BEC usage patterns - E-Limiteds E-Leaders and E-Laggards - emerged. Different sets of contextual factors contribute to the formation of these three patterns of B2BEC adoption. Higher levels of B2BEC usage result in stronger firm performance. Research limitations/implications - Future clustering variables could be more specific. The effects of other potential contextual factors should also be explored by future studies. This study can be replicated in other countries to determine whether the findings can be generalized. Practical implications - In light of the potential performance improvements that B2BEC adoption offers managers should assess the risks associated with maintaining their current speed of e-business deployment versus the risks associated with escalating it. Organizations that have been more reactive should consider how well or ill their sluggish approach prepares them for navigating the inevitability of increasing sophistication in supply chain management. Originality/value - Limited empirical research exists on theB2BECusage patterns of NorthAmerican SMEs the contextual factors that motivate them to adopt different B2BEC technologies in their supply chains and how each of these usage patterns affects their performance. The current study contributes to the literature by shedding light on these issues. © Emerald Group Publishing Limited.Article Consumer Impulsive Buying Tendency Scale Development Using Mixed Methodology(Beykoz Üniversitesi, 2018) Merdin-Uygur, EzgiIn the domains of marketing and consumer behavior, there has been a paradigmatic shift from fully rational and mechanical human beings towards the dominance of feelings, irrationalities and impulses. Hence, there has been a growing demand for measurement tools capturing the multidimensional nature of buying processes. This study is an attempt to generate a reliable and valid scale to measure the impulsive buying tendency of customers. Impulse buying is of great importance with the technological developments and ease of purchasing. In this paper, the aim is to provide a comprehensive, valid and reliable impulse purchasing scale consisting of multiple dimensions. The steps included the analyses of existing scales, qualitative investigations (i.e. focus groups and critical incidences), a small scale pilot study for internal reliability and validity and a large scale quantitative study for scale purification and scale fit. A tridimensional impulsive buying tendency scale has been presented to the literature.Article Citation - WoS: 11Citation - Scopus: 14Family Involvement, Corporate Governance and Dividends in Turkey(Emerald Group Publishing Limited, 2019) Sener, Pinar; Akben Selçuk, ElifPurpose: The purpose of this paper is to investigate the relationship between dividends and family involvement as well as corporate governance characteristics among Turkish public firms. Design/methodology/approach: Using panel data on Turkish firms listed on the Borsa Istanbul 100 index for 2006–2014 three models are estimated. For the first two models where the dependent variables are the dividend payout ratio and dividend yield respectively tobit regressions are run. The last model which employs a dividend dummy as the dependent variable is estimated with logistic regression. Findings: There is a positive and concave relationship between family ownership and dividends. The existence of a family chairman reduces dividends. There is a positive association between board size and dividends and this relationship is weaker for firms with higher levels of family ownership. Finally the ratio of independent directors on the board is negatively associated with dividends. Practical implications: The findings imply that firms with substantial family ownership and active family participation in management are more likely to send a negative signal to minority shareholders by paying lower dividends. In addition minority shareholders should pay attention to the board structure of firms in which they invest. Originality/value: This study is one of the few to analyze the nonlinear relationship between family ownership and dividend payments as well as the role of family management in a developing country. Second it investigates the role of board characteristics in explaining dividend payment decisions. © 2019 Emerald Publishing Limited.
