İşletme Kültürünün Finansal Performansa Etkisi Eleştirel Bir Literatür Taraması

Yıl 2018, Cilt: 15 Sayı: 30, 353 - 391, 20.04.2018

Adem Böyükaslan , Hasan Aşıkoğlu , Belkıs Özkara

Öz

1980’lerle beraber gelişim gösteren işletme kültürü ve finansal performans araştırmaları işletme kültürünün girift yapısı nedeniyle karmaşık bir hal sergilemektedir.Yerleşik literatür incelendiğinde; işletme kültürünün işletmelerin finansal performansı üzerindeki direk ya da dolaylı etkisi konusundaki araştırma alanının halen canlılığını koruduğu görülmektedir. Bunun yanında yerleşik literatürün düzenli bir şekilde sunulması gelecek çalışmalara ışık tutarak rehberlik etmesi bakımından önem arz ederken, yapılan çok sayıdaki araştırmayı özetleyen, kullanılan değişkenleri ve parametreleri eleştirel gözle değerlendiren çalışmaların yoksunluğu bir eksiklik olarak göze çarpmaktadır. Bu suretle çalışmamız; öncelikle yerleşik literatürdeki çalışmaları ve ulaşılan sonuçları inceleyerek özetlemeyi ve tablolar yardımıyla sunmayı amaçlamaktadır. Bu amaçla Dünya üzerindeki değişik bölgelerde yapılmış işletme kültürünün finansal performans üzerine etkisini inceleyen alan araştırmaları tablolar halinde gruplanarak özetlenmiştir. Çalışmada işletme kültürü tanımı, kavramı, ölçümü ve finansal performans kavramı, ölçümü ve göstergelerine dair geniş bir değerlendirme yapılmakta, gerek metodoloji gerekse sonuçlar itibarıyla öznel biçimde değerlendirilmektedir

Anahtar Kelimeler

İşletme kültürü, örgüt kültürü, finansal performans, literatür taraması

The Effect of Organizational Culture on Firm’s Financial Performance: a Subjective Literatur Review

Öz

Corporate culture and financial performance studies which have developed along with the 1980s are still complicated due to the intricate structure of corporate culture. Extant literature shows that the field of corporate culture organizational performance research on the direct or indirect effect of business culture on the financial performance of businesses still maintains its vitality. As being lack off studies that summarize a large number of studies which critically evaluate the variables and parameters
used in C/P studies, we highlight the importance of the studies that focus
on extant literature to be presented in a regular manner, guiding it by shedding
light for future work. The aims of our study primarily are to present a review of
the C/P studies, to analyze the results obtained from the established literature and
to present them through tables. Concerning field researches of business culture on
financial performance in different regions of the World, we focus on literature review.
Besides, we are exhibiting a broad assessment of the definition, conceptualization,
measurement of corporate culture and concept, measurement and indicators
of the financial performance and we finally present our assesstments in a subjective
way containing both the methodology and the results

Anahtar Kelimeler

Organization Culture, Corporate Performance, Literature Review.

Kaynakça

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