TY - JOUR TT - A STUDY ON THE EFFECTS OF ACCOUNTABILITY ON LOGISTICS PERFORMANCE IN COMMERCIAL PORTS AU - Kaynak, Ramazan AU - Satılmış, Şükrü PY - 2016 DA - October JF - Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi PB - Dokuz Eylül Üniversitesi WT - DergiPark SN - 1309-4246 SP - 179 EP - 196 VL - 8 KW - Hesap verebilirlik KW - şeffaflık KW - adaletlilik KW - lojistik performans KW - ticari limanlar N2 - The increasing competition and changing environmental conditions havebegun to increase the liabilities of organizations to their shareholders,customers and social environment. In order to fulfill their liabilities thatthey‘ve undertaken, organizations should be accountable against individuals andinstitutions.  In this work, the effectsof the accountability of commercial ports on the logistics performance of afirm have been researched. For this purpose, the accountability of thecommercial ports operating in Marmara region has been surveyed through theshipping agencies that get service from these ports. The survey questionnaireswere sent to 60 shipping agencies operating in the region and 50 of themresponded. The results of this study reveal that the environmentalaccountability and transparency dimensions of accountability make more powerfulimpact on the logistics performance of the ports but economic accountability,contract accountability and legal accountability dimensions make no impact onthe logistics performance of ports. CR - Bakkal, H. ve Kasımoğlu, A. (2015). Bütçe sürecinde mali saydamlık ve hesap verebilirliğin önemi. Finans Politik & Ekonomik Yorumlar, 52 (599), 37-53. CR - Baud, I. S. A. ve Dhanalakshmi, R. (2007). Governance in urban environmental management: Comparing accountability and performance in multi-stakeholder arrangements in South India. Cities, 24 (2), 133-147. CR - Brennan, N. M. ve Solomon, J. (2008). Corporate governance, accountability and mechanisms of accountability : An overview. Accounting, Auditing and Accountability Journal, 21 (7), 885- 906. CR - Carbone, V. ve De Martino, M. (2003). The changing role of ports in supply chain management: An empirical analysis. Maritime Policy and Management, 30 (4), 305-320. CR - Collier, P. M. (2008). Stakeholder accountability: A field study of the implementation of a governance improvement plan. Accounting, Auditing & Accountability Journal, 21(7), 933–954. CR - Crane, A. ve Matten, D. (2004). Questioning the domain of the business ethics curriculum. Journal of Business Ethics, 54(4), 357-369. CR - Eggert, A. ve Helm, S. (2003). Exploring the impact of relationship transparency on business relationships a cross-sectional study among purchasing managers in Germany. Industrial Marketing Management, 32, 101-108. CR - Girth, A. M. (2012). A closer look at contract accountability : Exploring the determinants of sanctions for unsatisfactory contract performance. Journal of Public Administration Research and Theory Advance Access, 24, 317–348. CR - Gören, İ. (2000). Kamu Mali Yönetiminin Yeniden Yapılandırılması ve Denetim, Parlamento ve Sayıştay Denetimi. İstanbul: TESEV Yayınları. CR - Gurr, D. (2007). Diversity and progress in school accountability systems in Australia. Educational Research for Policy and Practice, 6(3), 165-186. CR - İşcan, Ö. F. ve Kayğın, E. (2009). Kurumsal yönetişim sürecinin gelişimi üzerine bir araştırma. Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13(2), 213-224. CR - Kalkan, A. ve Alparslan, A. M. (2009). Şeffaflık, iletişim ve hesap verebilirliğin yerel yönetim başarılarına etkileri. Sosyal ve Beşeri Bilimler Dergisi, 1(1), 25-40. CR - Murphy, P.R. Smith, J.E. ve Daley, J.M. (1991). Ethical behavior of U.S. general freight carriers: An emprical assessment. Logistics and Transportation Review, 27 (1), 55-65. CR - OECD (1999). OECD Principles of Corporate Governance. Paris: OECD. CR - OECD (2004). OECD Principles of Corporate Governance, Paris: OECD. CR - Parker, L. D. (2011). Twenty-one years of social and environmental accountability research: A coming of age. Accounting Forum, 35(1), 1-10. CR - Rescher, N. (2002). Fairness: Theory and Practice of Distributive Justice. New Jersey: Transaction Publishers. CR - Rodrigues, S., Augusto, V., Naim, M. M., ve Potter, A. T. (2010). Evaluating the causes of uncertainty in logistics operations. The International Journal of Logistics Management, 21(1), 45–64. CR - Salama, S. Z. A. E., Tawfik, M. A. E. (2012). A proposed benchmark to evaluate investment in maritime hub ports. Journal of Shipping and Ocean Engineering, 2, 293–303. CR - Scott, C. (2000). Accountability in the regulatory state. Journal of Law and Society, 27(1), 38-60. CR - Shafer, W. E. (2006). Social paradigms and attitudes toward environmental accountability. Journal of Business Ethics, 65, 121-147. CR - Shafer, W. E., Lee, G. M. ve Fukukawa, K. (2007). Values and attitudes toward social and environmental accountability: A study of MBA students. Journal of Business Ethics, 71, 381-394. CR - Topçuoğlu, M. (2006). Rekabet Hukuku Açısından Acentelik ve Dağıtım Sözleşmeleri. İstanbul: Asil Yayın Dağıtım. CR - Trienekens, J. H., Wognum, P. M., Beulens, A. J., ve van der Vorst, J. G. (2012). Transparency in complex dynamic food supply chains. Advanced Engineering Informatics, 26(1), 55-65. CR - Türkbal, A. (1981). Bilimsel Araştırma Metodları ve Uygulamalı İstatistik. Erzurum: Atatürk Üniversitesi Yayınları. CR - Vaccaro, A. ve Madsen, P. (2009). Transparency in business and society: Introduction to the special issue. Ethics and Information Technology 11(2), 101–103. CR - Vanpoucke, E., Vereecke, A. ve Boyer, K. K. (2014). Triggers and patterns of integration initiatives in successful buyer-supplier relationships. Journal of Operations Management, 32(1-2), 15–33. CR - Waters, D. (2011). Supply Chain Risk Management: Vulnerability and Resilience in Logistics. London: Kogan Page Publishers. CR - Williams, B., Brown, T. ve Onsman A. (2012). Exploratory factor analysis: A five-step guide for novices. Australasian Journal of Paramedicine, 8(3), 1-13. CR - Yıldız, A. (2014). Kurumsal yönetim endeksi ve Altman Z skoruna dayalı lojistik regresyon yöntemiyle şirketlerin kredi derecelendirmesi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 19 (3), 71-89. CR - Ece, J. N. (2006). Dünya Deniz Ticareti ve Konteyner Taşımacılığı. http://www.kaptanhaber.com/YAZAR/11/100107/dr-jale-nur-ece.html CR - GRI (Global Reporting Initiative) (2002). http://www.globalreporting.org/AboutGRI/GRI_Brochure July2000.pdf UR - https://dergipark.org.tr/tr/pub/deudfd/issue//293179 L1 - https://dergipark.org.tr/tr/download/article-file/277683 ER -