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Sağlık sektöründe kurumsal sosyal sorumluluk: Sistematik bir derleme çalışması.

Year 2021, Volume: 14 Issue: 3, 784 - 799, 31.07.2021
https://doi.org/10.25287/ohuiibf.774255

Abstract

Günümüzde işletmeler, çeşitli sosyal, çevresel ve ekonomik baskılarla bağlantılı olarak Kurumsal Sosyal Sorumluluk (KSS) projelerini destekleme sorumluluğunu taşımaktadırlar. İşletmelerin sağlık, sosyal ve çevre problemlerini analiz etme, paydaş taleplerini karşılama, diğer aktörler ile toplumsal problemlerin çözümüne katkıda bulunma yükümlülükleri bulunmaktadır. Son yıllarda tüm sektörlerde önemli bir rol oynayan KSS kavramı, sağlık sektöründe de yaygın bir kullanım alanı bulmuştur. Bu bağlamda, bu çalışmanın amacı, sağlık sektöründe KSS faaliyetlerini sistematik derleme yaklaşımıyla analiz etmektir. Bu amaçla, araştırma kapsamında 30 makale incelenmiştir. Araştırma sonucunda, KSS’ye ilişkin yürütülen çalışmaların en fazla kamu ve özel hastanelerde yapıldığı, daha sonra ise sırasıyla sağlık merkezleri, ilaç şirketleri, hane halkı ve öğrenciler üzerinde yürütüldüğü tespit edilmiştir. KSS’nin, başta hastalar olmak üzere dış paydaşlara yönelik faaliyetlere katılım, hastaneye olumlu finansal sonuç sağlama, çevreye olumlu imaj yaratma, yasalara saygı gösterme, işyerinde güvenli ve dostça çalışma ortamı oluşturma, çevreye duyarlılık ve güçlü pazarlık pozisyonu sağlama gibi avantajlarının olduğu bu çalışmada elde edilen sonuçlardandır. Bu çalışmadan edinilen sonuçların, belirsizliğin yüksek olduğu sağlık sektöründe, kuruluşların KSS faaliyetlerini rekabetçi bir avantaj olarak nasıl kullanılabileceği ile ilgili bilgiler sunması nedeniyle önem taşıdığı düşünülmektedir.

References

  • Akım, F. (2010). Sağlık alanında gerçekleştirilen sosyal sorumluluk kampanyalarının bireylerde farkındalık ve davranış değişikliği yaratma etkisi: “Kalbini sev kırmızı giy kampanyası” üzerine bir değerlendirme. İstanbul Üniversitesi İletişim Fakültesi Hakemli Dergisi, 1(38), 5-20.
  • Angeli, F., & Jaiswal, A. K. (2016). Business model innovation for inclusive health care delivery at the bottom of the pyramid. Organization & Environment, 29(4), 486-507.
  • Barth, R., & Wolff, F. (Eds.). (2009). Corporate social responsibility in Europe: Rhetoric and realities. USA: Edward Elgar Publishing.
  • Blesia, J. U., & Sulelino, R. (2016). The evaluation of major components of the corporate social responsibility in West Papua's health sector. Journal of Alternative Perspectives in the Social Sciences, 8(1), 77-98.
  • Bowen, H. R. (2013). Social responsibilities of the businessman. Lowa City: University of lowa Press.
  • Brandão, C., Rego, G., Duarte, I., Nunes, R. (2013). Social responsibility: a new paradigm of hospital governance? Health Care Analysis, 21(4), 390-402.
  • Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
  • Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
  • Chandler, D. (2016). Stragic corporate social responsibility: sustainable value creation, USA: Sage Publication, Incorporated.
  • Chandler, D., & Werther Jr, W. B. (2013). Strategic corporate social responsibility: Stakeholders, globalization, and sustainable value creation. Sage Publications, Incorporeted.
  • Creixans Tenas, J., & Arimany-Serrat, N. (2018). Influential variables on the profitability of hospital companies. Intangible Capital, 14(1), 171-185.
  • Crowter, D., Aras, G. (2008). Corporate social responsibility. Denmark: Ventus Publishing ApS.
  • De Bakker, F. G., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283-317.
  • Desai, P. S., & Chandawarkar, M. R. (2016). Aligning CSR activities of health care sector to developmental needs of India. Journal of Pharmaceutical Sciences and Research, 8(9), 1008.
  • European Commission. (2001). GREEN PAPER: Promoting a European framework for corporate social responsibility. Office for Official Publications of the European Communities.
  • European Commission. (2014) Corporate social responsibility (CSR) IMPACT project- ımpact measurement and performance analysis of CSR, executive summary, headline findings, insights & recommendations for policy makers, Business & Stakeholders February 2014.
  • Feng, Y., Zhu, Q., & Lai, K. H. (2017). Corporate social responsibility for supply chain management: a literature review and bibliometric analysis. Journal of Cleaner Production, 158, 296-307.
  • Filho, S., José , M.D., Wanderley, Lilian, S. O., Gómez, C. P. & Farache, F. (2010). Strategic Corporate social responsibility management for competitive advantage. Brazilian Administrario Review, 7(3), 284-309.
  • Friedman, M. (1962). Capitalizm and freedom. Chicago: University of Chicago Press.
  • Hadadh, İ., Almarshedi, S. O. (2014). Sporting event as a corparate social responsibilty strategy. Procedia Economik Finance, 11, 3-14.
  • Hancock, H. (2015). Corporate social responsibility & strategy. Undergraduate Winner IBE Student Essay Competition 2015. Institute of Business Ethics, 1-10.
  • Husted, B. W., & Allen, D. B. (2010). Corporate social strategy: Stakeholder engagement and competitive advantage. Cambridge: Cambridge University Press.
  • Husted, B. W., Allen, D. B. (2001). Toward a model of corporate social strategy formulation. In Proceedings of the Social Issues in Management Division at Academy of Management Conference, 1-35.
  • Iqbal, M. H. (2018). Universal health coverage for the poor in the coastal Bangladesh through ethics and economic responsibility. World, 8(2), 14-30.
  • Jamali, D., Hallal M & Hanin, A. (2010). Corporate governance, The International Journal of Business in Society, 10(5), 590-602.
  • Kakabadse, N. K., & Rozuel, C. (2006). Meaning of corporate social responsibility in a local French hospital: a case study. Society and Business Review.
  • Karabey C. N. & Battal, F. (2018) Profesyonel etik standartlar, kurumsal sosyal sorumluluk, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(4), 2265-2286.
  • Keyvanara, M., & Sajadi, H. S. (2015). Social responsibility of the hospitals in Isfahan city, Iran: Results from a cross-sectional survey. International Journal of Health Policy and Management, 4(8), 517.
  • Kumar, H. H. (2015). A study on corporate social responsibility for the health care of the elderly by private health care providers of Mangalore city: a health systems research. International Journal of Medicine and Public Health, 5(2), 157-160.
  • Lubis, A. N. (2018). Corporate social responsibility in health sector: a case study in the government hospitals in Medan, Indonesia. Verslas: teorija ir praktika, 19(1), 25-36.
  • Lubis, A. N., Lumbanraja, P., Lubis, R. R., & Hasibuan, B. K. (2017). A study of service quality, corporate social responsibility, hospital image, and hospital value creation in Medan. European Research Studies, 20(4B), 125-133.
  • Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Prisma Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement. PLoS med, 6(7), e1000097.
  • Nagraj, A., Arora, H., & Gola, S. (2018). Medical Services and Corporate Social Responsibility (CSR) approach in rural areas of Haryana. International Journal of Recent Research Aspects, 5(2), 10-15.
  • Netherlands Organisation for Health Research and Development, Corporate social responsibility in hospitals focusing on sustainable procurement, ZonMw, Netherlands, 2011.
  • Oh, J., & Park, G. (2018). The moderating effects of ımportance and contribution ıntension in the relationship between large-sized hospital’s social philanthropy and performance, The Journal of Internet Electronic Commerce Research, 18(2), 2018, s.1-17.
  • Rodriguez, R., Svensson, G., & Eriksson, D. (2018). Comparing and contrasting the evolution through time of organizational sustainability initiatives. International Journal of Quality and Service Sciences, 10(3), 296-315.
  • Rodriguez, R., Svensson, G., & Eriksson, D. (2018). Organizational positioning and planning of sustainability initiatives. International Journal of Public Sector Management, 31(7), 755-774.
  • Runnels, V., Labonté, R., & Packer, C. (2011). Reflections on the ethics of recruiting foreign-trained human resources for health. Human Resources for Health, 9(1), 2-11.
  • Safkaur, O. (2016). Corporate Social Responsibility in The Health Sector for Papua Indonesia. International Journal of Science & Technology Research, 5, 159-167.
  • Schwartz, M. S., & Carroll, A. B. (2003). Corporate social responsibility: A three-domain approach. Business Ethics Quarterly, 503-530.
  • Senay, E., & Landrigan, P. J. (2018). Assessment of environmental sustainability and corporate social responsibility reporting by large health care organizations. JAMA network open, 1(4), e180975-e180975.
  • Sharmin, S., Khan, N. A., & Belal, A. R. (2018). Governance capabilities and sustainability concerning “corporate-NGO” collaboration: the case of lifebuoy friendship hospital in Bangladesh. Global Social Welfare, 5(4), 277-286.
  • Siniora, D. (2017). Corporate Social Responsibility in the Healt Care Sector. Graduate Student Research Symposium. The 4th Annual Graduate Student Researc Semposium. 25.08.2017.
  • Soran, Ö. K. (2018). The impact of corporate social responsibility on employee's job satisfaction. Journal of Process Management. New Technologies, 6(3), 56-64.
  • Sørensen, K., & Brand, H. (2011). Health literacy—a strategic asset for corporate social responsibility in Europe. Journal of health communication, 16(sup3), 322-327.
  • Srivastava, A., Kumar, Negi, G., Mishra, V., Pandey, S. (2012). Corporate social responsibility: a case study of tata group, IOSR Journal of Business and Management (IOSRJBM). 3 (5), 17-27.
  • Syahril, S., & Andini, I. Y. (2017). The Role of Accountants in Implementation Corporate Social Responsibility at Hospital Dr. H. Moh. Anwar Sumenep District. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 14(2), 120-134.
  • Thorsteinsdóttir, H., Ovtcharenko, N., & Kohler, J. C. (2017). Corporate social responsibility to improve access to medicines: the case of Brazil. Globalization and Health, 13(1), 10.
  • Tuan, L. T. (2014). Clinical governance, corporate social responsibility, health service quality, and brand equity. Clinical Governance: An International Journal.
  • Tuan, L. T. (2016). The chain effect from human resource-based clinical governance through emotional intelligence and CSR to knowledge sharing. Knowledge Management Research & Practice, 14(1), 126-143.
  • UNESCO. (2010). Report of the International Bioethics Committee of UNESCO on Social Responsibility and Health. Paris: UNESCO.
  • Vidhya, K., Savitha, P. (2015). Corporate social responsibility of health sector. IRJBM, 8 (2), 2-5.
  • Yeşiltaş, A., & Erdem, R. (2017). Hastanelerin kurumsal sosyal sorumluluk faaliyetlerine yönelik içerik analizi. Mersin Üniversitesi Sağlık Bilimleri Dergisi, 10(2), 113-124.
  • Yıldırım, M., & Dinçer, M. A. M. (2016). How the process of the CSR activities works on private hospitals: case study from strategic perspective. Procedia-Social and Behavioral Sciences, 235, 46-59.
  • Yıldırım, M., & Dinçer, M. A. M. (2018). How the process of the csr activities works on private hospitals and pharmaceutical firms: multiple case study from strategic perspective. Journal of religion and health, 59(2), 961-985(2020).
  • Yuen, K., Fai, L., Jun, M. (2016). Barriers to ımplementation of strategic corporate social responsibility in shipping. The Asian Journal of Shipping and Logistics. 32(1), 049-057.
  • Zadros, K. (2014). The assessment of medical subject mamagers’ knowledge on topic of social responsibility. Management, 18(1), 96-108.

Corporate social responsibility in the health sector: A systematic review study

Year 2021, Volume: 14 Issue: 3, 784 - 799, 31.07.2021
https://doi.org/10.25287/ohuiibf.774255

Abstract

Nowadays, businesses have a responsibility to support Corporate Social Responsibility (CSR) projects in connection with various social, environmental and economic pressures. There are obligations to analyze health, social and environmental problems, to meet stakeholder demands, and to contribute to social problems with other actors. The concept of corporate social responsibility, which has played an important role in all sectors in recent years, has also become widespread in the health sector. In this context, the aim of this study is to analyze CSR activities in health sector with Systematic Review approach. For this purpose, 30 articles were examined within the scope of the research. As a result of the study, it has been determined that the works carried out on CSR are conducted mostly in public and private hospitals, and then on health centers, pharmaceutical companies, households and students respectively. As a result of this research, CSR has advantages such as participation in activities aimed at external stakeholders, providing positive financial results to the hospital, creating a positive image for the environment, safe working environment, respecting the law, friendly working environment in the workplace, sensitivity to environment and strong bargaining position etc. The results obtained from this study can be stated as important in terms of providing information about how organizations can use CSR activities as a competitive advantage in health sector where uncertainty is high.

References

  • Akım, F. (2010). Sağlık alanında gerçekleştirilen sosyal sorumluluk kampanyalarının bireylerde farkındalık ve davranış değişikliği yaratma etkisi: “Kalbini sev kırmızı giy kampanyası” üzerine bir değerlendirme. İstanbul Üniversitesi İletişim Fakültesi Hakemli Dergisi, 1(38), 5-20.
  • Angeli, F., & Jaiswal, A. K. (2016). Business model innovation for inclusive health care delivery at the bottom of the pyramid. Organization & Environment, 29(4), 486-507.
  • Barth, R., & Wolff, F. (Eds.). (2009). Corporate social responsibility in Europe: Rhetoric and realities. USA: Edward Elgar Publishing.
  • Blesia, J. U., & Sulelino, R. (2016). The evaluation of major components of the corporate social responsibility in West Papua's health sector. Journal of Alternative Perspectives in the Social Sciences, 8(1), 77-98.
  • Bowen, H. R. (2013). Social responsibilities of the businessman. Lowa City: University of lowa Press.
  • Brandão, C., Rego, G., Duarte, I., Nunes, R. (2013). Social responsibility: a new paradigm of hospital governance? Health Care Analysis, 21(4), 390-402.
  • Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
  • Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
  • Chandler, D. (2016). Stragic corporate social responsibility: sustainable value creation, USA: Sage Publication, Incorporated.
  • Chandler, D., & Werther Jr, W. B. (2013). Strategic corporate social responsibility: Stakeholders, globalization, and sustainable value creation. Sage Publications, Incorporeted.
  • Creixans Tenas, J., & Arimany-Serrat, N. (2018). Influential variables on the profitability of hospital companies. Intangible Capital, 14(1), 171-185.
  • Crowter, D., Aras, G. (2008). Corporate social responsibility. Denmark: Ventus Publishing ApS.
  • De Bakker, F. G., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283-317.
  • Desai, P. S., & Chandawarkar, M. R. (2016). Aligning CSR activities of health care sector to developmental needs of India. Journal of Pharmaceutical Sciences and Research, 8(9), 1008.
  • European Commission. (2001). GREEN PAPER: Promoting a European framework for corporate social responsibility. Office for Official Publications of the European Communities.
  • European Commission. (2014) Corporate social responsibility (CSR) IMPACT project- ımpact measurement and performance analysis of CSR, executive summary, headline findings, insights & recommendations for policy makers, Business & Stakeholders February 2014.
  • Feng, Y., Zhu, Q., & Lai, K. H. (2017). Corporate social responsibility for supply chain management: a literature review and bibliometric analysis. Journal of Cleaner Production, 158, 296-307.
  • Filho, S., José , M.D., Wanderley, Lilian, S. O., Gómez, C. P. & Farache, F. (2010). Strategic Corporate social responsibility management for competitive advantage. Brazilian Administrario Review, 7(3), 284-309.
  • Friedman, M. (1962). Capitalizm and freedom. Chicago: University of Chicago Press.
  • Hadadh, İ., Almarshedi, S. O. (2014). Sporting event as a corparate social responsibilty strategy. Procedia Economik Finance, 11, 3-14.
  • Hancock, H. (2015). Corporate social responsibility & strategy. Undergraduate Winner IBE Student Essay Competition 2015. Institute of Business Ethics, 1-10.
  • Husted, B. W., & Allen, D. B. (2010). Corporate social strategy: Stakeholder engagement and competitive advantage. Cambridge: Cambridge University Press.
  • Husted, B. W., Allen, D. B. (2001). Toward a model of corporate social strategy formulation. In Proceedings of the Social Issues in Management Division at Academy of Management Conference, 1-35.
  • Iqbal, M. H. (2018). Universal health coverage for the poor in the coastal Bangladesh through ethics and economic responsibility. World, 8(2), 14-30.
  • Jamali, D., Hallal M & Hanin, A. (2010). Corporate governance, The International Journal of Business in Society, 10(5), 590-602.
  • Kakabadse, N. K., & Rozuel, C. (2006). Meaning of corporate social responsibility in a local French hospital: a case study. Society and Business Review.
  • Karabey C. N. & Battal, F. (2018) Profesyonel etik standartlar, kurumsal sosyal sorumluluk, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(4), 2265-2286.
  • Keyvanara, M., & Sajadi, H. S. (2015). Social responsibility of the hospitals in Isfahan city, Iran: Results from a cross-sectional survey. International Journal of Health Policy and Management, 4(8), 517.
  • Kumar, H. H. (2015). A study on corporate social responsibility for the health care of the elderly by private health care providers of Mangalore city: a health systems research. International Journal of Medicine and Public Health, 5(2), 157-160.
  • Lubis, A. N. (2018). Corporate social responsibility in health sector: a case study in the government hospitals in Medan, Indonesia. Verslas: teorija ir praktika, 19(1), 25-36.
  • Lubis, A. N., Lumbanraja, P., Lubis, R. R., & Hasibuan, B. K. (2017). A study of service quality, corporate social responsibility, hospital image, and hospital value creation in Medan. European Research Studies, 20(4B), 125-133.
  • Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Prisma Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement. PLoS med, 6(7), e1000097.
  • Nagraj, A., Arora, H., & Gola, S. (2018). Medical Services and Corporate Social Responsibility (CSR) approach in rural areas of Haryana. International Journal of Recent Research Aspects, 5(2), 10-15.
  • Netherlands Organisation for Health Research and Development, Corporate social responsibility in hospitals focusing on sustainable procurement, ZonMw, Netherlands, 2011.
  • Oh, J., & Park, G. (2018). The moderating effects of ımportance and contribution ıntension in the relationship between large-sized hospital’s social philanthropy and performance, The Journal of Internet Electronic Commerce Research, 18(2), 2018, s.1-17.
  • Rodriguez, R., Svensson, G., & Eriksson, D. (2018). Comparing and contrasting the evolution through time of organizational sustainability initiatives. International Journal of Quality and Service Sciences, 10(3), 296-315.
  • Rodriguez, R., Svensson, G., & Eriksson, D. (2018). Organizational positioning and planning of sustainability initiatives. International Journal of Public Sector Management, 31(7), 755-774.
  • Runnels, V., Labonté, R., & Packer, C. (2011). Reflections on the ethics of recruiting foreign-trained human resources for health. Human Resources for Health, 9(1), 2-11.
  • Safkaur, O. (2016). Corporate Social Responsibility in The Health Sector for Papua Indonesia. International Journal of Science & Technology Research, 5, 159-167.
  • Schwartz, M. S., & Carroll, A. B. (2003). Corporate social responsibility: A three-domain approach. Business Ethics Quarterly, 503-530.
  • Senay, E., & Landrigan, P. J. (2018). Assessment of environmental sustainability and corporate social responsibility reporting by large health care organizations. JAMA network open, 1(4), e180975-e180975.
  • Sharmin, S., Khan, N. A., & Belal, A. R. (2018). Governance capabilities and sustainability concerning “corporate-NGO” collaboration: the case of lifebuoy friendship hospital in Bangladesh. Global Social Welfare, 5(4), 277-286.
  • Siniora, D. (2017). Corporate Social Responsibility in the Healt Care Sector. Graduate Student Research Symposium. The 4th Annual Graduate Student Researc Semposium. 25.08.2017.
  • Soran, Ö. K. (2018). The impact of corporate social responsibility on employee's job satisfaction. Journal of Process Management. New Technologies, 6(3), 56-64.
  • Sørensen, K., & Brand, H. (2011). Health literacy—a strategic asset for corporate social responsibility in Europe. Journal of health communication, 16(sup3), 322-327.
  • Srivastava, A., Kumar, Negi, G., Mishra, V., Pandey, S. (2012). Corporate social responsibility: a case study of tata group, IOSR Journal of Business and Management (IOSRJBM). 3 (5), 17-27.
  • Syahril, S., & Andini, I. Y. (2017). The Role of Accountants in Implementation Corporate Social Responsibility at Hospital Dr. H. Moh. Anwar Sumenep District. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 14(2), 120-134.
  • Thorsteinsdóttir, H., Ovtcharenko, N., & Kohler, J. C. (2017). Corporate social responsibility to improve access to medicines: the case of Brazil. Globalization and Health, 13(1), 10.
  • Tuan, L. T. (2014). Clinical governance, corporate social responsibility, health service quality, and brand equity. Clinical Governance: An International Journal.
  • Tuan, L. T. (2016). The chain effect from human resource-based clinical governance through emotional intelligence and CSR to knowledge sharing. Knowledge Management Research & Practice, 14(1), 126-143.
  • UNESCO. (2010). Report of the International Bioethics Committee of UNESCO on Social Responsibility and Health. Paris: UNESCO.
  • Vidhya, K., Savitha, P. (2015). Corporate social responsibility of health sector. IRJBM, 8 (2), 2-5.
  • Yeşiltaş, A., & Erdem, R. (2017). Hastanelerin kurumsal sosyal sorumluluk faaliyetlerine yönelik içerik analizi. Mersin Üniversitesi Sağlık Bilimleri Dergisi, 10(2), 113-124.
  • Yıldırım, M., & Dinçer, M. A. M. (2016). How the process of the CSR activities works on private hospitals: case study from strategic perspective. Procedia-Social and Behavioral Sciences, 235, 46-59.
  • Yıldırım, M., & Dinçer, M. A. M. (2018). How the process of the csr activities works on private hospitals and pharmaceutical firms: multiple case study from strategic perspective. Journal of religion and health, 59(2), 961-985(2020).
  • Yuen, K., Fai, L., Jun, M. (2016). Barriers to ımplementation of strategic corporate social responsibility in shipping. The Asian Journal of Shipping and Logistics. 32(1), 049-057.
  • Zadros, K. (2014). The assessment of medical subject mamagers’ knowledge on topic of social responsibility. Management, 18(1), 96-108.
There are 57 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Gülsüm Şeyma Koca 0000-0002-1356-3975

Özgür Uğurluoğlu 0000-0002-9453-9925

Publication Date July 31, 2021
Submission Date July 27, 2020
Acceptance Date December 2, 2020
Published in Issue Year 2021 Volume: 14 Issue: 3

Cite

APA Koca, G. Ş., & Uğurluoğlu, Ö. (2021). Sağlık sektöründe kurumsal sosyal sorumluluk: Sistematik bir derleme çalışması. Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 14(3), 784-799. https://doi.org/10.25287/ohuiibf.774255

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