İşletme Kültürünün Finansal Performansa Etkisi Eleştirel Bir Literatür Taraması

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

1. Abu-Jarad, I.Y.; Yusof,N. and Nikbin,D. “A Review Paper on Organizational Culture and Organizational Performance.” International Journal of Business and Social Science 1(3), 2010.
2. Akgül,B.A.“İşletmelerde Yeni Performans Ölçümleme Sistemleri”, Muhasebe Finansman Dergisi, Sayı 24, Ekim 2004, ss73-82.
3. Alvesson, M. and Berg, P.O. “Corporate Culture and Organizational Symbolism: An Overview”, Vol. 34. Walter de Gruyter, 1992.
4. Ashkanasy, N.M. ve Jackson, C.R.A. “Organizational culture and climate. Handbook of Industrial, Work and Organizational Psychology: Anderson, Ones, Sinangil & Viswesvaran (Eds.), s. 398-414. (Volume 2:Organizational Psychology), 2001, Sage Publications.
5. Bagozzi, R.P.,Verbeke, W. and Gavino J.C.Jr. “Culture Moderates the Self-Regulation of Shame and Its Effects on Performance: the Case of Salespersons in the Netherlands and the Philippines.” Journal of Applied Psychology, 88.2 (2003): 219.
6. Barney, J. B. “Organizational Culture: Can It Be a Source of Sustained Competitive Advantage?” Academy of Management Review 11.3 (1986): 656-665.
7. Baron, J. N., and Hannan, M.T. “Organizational Blueprints For Success in High-Tech Start- Ups: Lessons From the Stanford Project on Emerging Companies.” California Management Review 44.3 (2002): 8-36.
8. Bayrakdaroğlu, A. “Hissedar Değeri İle Geleneksel ve Çağdaş Finansal Performans Ölçütleri Arasındaki İlişki: IMKB Şirketleri Üzerine Bir Uygulama.” Erciyes Üniversitesi, Sosyal Bilimler Enstitüsü, Yayınlanmış Doktora Tezi, 2009.

9. Booth, S.A. and Hamer, K. Corporate culture and financial performance: an empirical test of a UK retailer”, International Journal of Retail & Distribution Management,37(8), 2009,pp. 711 - 727
10. Bruyere, U. L. “Examining the Link Between Organizational Culture and Performance in a High-Hazard Environment: A Case Study.” (2013).
11. Cameron, K.S. and Quinn, R.E. Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. John Wiley & Sons, 2005.
12. Calori, R. and Sarnin, P. “Corporate Culture and Economic Performance: A French Study.” Organization studies 12(1), 1991, 049-74.
13. Coşkun, A. Stratejik Performans Yönetimi ve Performans Karnesi, Literatür Yayıncılık, Yayın No:430, İstanbul, 2006.
14. Daft, R.L. “Organizzazione Aziendale”, Apogeo Editore, 2004.
15. Danışman, A. and Özgen, H. “Örgüt Kültürü Çalışmalarında Yöntem Tartışması: Niteliksel- Niceliksel Yöntem İkileminde Niceliksel Ölçümler ve Bir Ölçek Önerisi”, Yönetim Araştırmaları Dergisi, 3, 2003.
16. Davidson, G.M. “The Relationship Between Organisational Culture and Financial Performance in a South African Investment Bank, University of South Africa”, Masters of Commerce Thesis, 2005.
17. Denison, D. R. and Mishra, A.K. “Does Organizational Culture Have an Impact on Quality? A Study of Culture and Quality in Ninety-Two Manufacturing Organizations”. Unpublished manuscript submitted to the Organization and Management Theory Division of the Academy of Management, 1996.
18. Denison, D.R. and Spreitzer. G.M. “Organizational Culture and Organizational Development: A Competing Values Approach.” Research in Organizational Change and Development, 1991, 1-21.
19. Eren, E. “Management and Organization.” İstanbul, Beta Basım Yayın Dağıtım, 2001.
20. Fit.” Academy of Management Journal 34(3), 1991, 487-516.
21. O’Reilly, C.A., Chatman, J. and Caldwell, D.F. “The Promise and Problems of Organizational Culture: CEO Personality, Culture and Firm Performance.” Group & Organization Management 39(6), 2014, 595-625.
22. Otlu, F. and Karaca, S.S. “Faaliyet Temelli Maliyetleme Sistemine Göre Ekonomik Katma Deger Analizi.” Muhasebe ve Finansman Dergisi 29, 2006, ss.140-151.
23. Öcal, H. and Ağca, V. “Teknolojik Değişim Hızına Bağlı Olarak Farklılaşan Endüstri Yapılarının Örgüt Kültürü ve İşletme Performansı Üzerindeki Etkileri”, Ege Akademik Bakış 10(1), 2010, 157-182.
24. Parker, M. Organizational Culture and Identity: Unity and Division at Work. Sage, 2000.
25. Peters, T.J. and Waterman, R.H. “In search of excellence: Lessons From America’s Best-Run Companies”, Harper Business Essentials, 1982.
26. Pettigrew, A.M. “On Studying Organizational Cultures”, Administrative Science Quarterly, 24(4), 1979, 570-581.
27. Prajogo, D.I. and McDermott. C.M. “The Relationship Between Multidimensional Organizational Culture and Performance.” International Journal of Operations & Production Management 31(7), 2011, 712-735.
28. Poku, K. Owusu-Ansah, W. and Zakari, M. “Organizational Culture and Organisational Performance: Empirical Evidence from the Banking Industry in Ghana”, International Journal of Business, Humanities and Technology, 3(1), 2013, 95-107.
29. Runge, J.B., Hames, D.S. and Shearer. C.S. “The Perceived Cultural Compatibility Index: An Extension.” Leadership & Organization Development Journal 25(5), 2004, 411-423.
30. Sanders, E.J. and Cooke, R.A. “Financial Returns From Organizational Culture Improvement: Translating “Soft” Changes Into “Hard” Dollars”, Human Synergistics International, 2012, 1-10.
31. Sayıştay. “Sayıştayın Performans Ölçümüne İlişkin Ön araştırma Raporu”, 2003, Eylül.
32. Schein, E.H. “Organisational Culture and Leadership: A Dynamic Wiew.” San Francisco,1985.
33. Schein, E. H. “Organizational Culture”, American Psychological Association, Vol. 45. No. 2. 1990.
34. Schein, E.H. “How Can Organizations Learn Faster?: The Problem of Entering the Green Room”, Alfred P. Sloan School of Management, Massachusetts Institute of Technology, 1992.
35. Schein, E.H. “Organizational and Managerial Culture as a Facilitator or Inhibitor of Organizational Transformation”. Sloan School of Management, Massachusetts Institute of Technology, 1995.
36. Schein, E.H. The Corporate Culture Survival Guide. Vol. 158. John Wiley & Sons, 2009.
37. Schein, E.H. Organizational Culture and Leadership. Vol. 2. John Wiley & Sons, 2010.
38. Schneider, B., Ehrhart, M.G. and Macey, W.H. “Organizational Climate and Culture.” Annual Review of Psychology 64, 2013, 361-388.
39. Siehl, C. and Martin, J. “Organizational Culture: A Key to Financial Performance?”, Graduate School of Business, Stanford University, 1988.
40. Sİrensen, J.B. “The Strength of Corporate Culture and the Reliability of Firm Performance”, Administrative science quarterly 47(1), 2002, 70-91.
41. Şahin, M. “Örgüt Kültürü ile Bilgi Paylaşma Tutumu Arasındaki İlişki Üzerine Türk Katılım Bankacılığı Alanında Bir Araştırma”, Doktora Tezi, Marmara Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı, 2010.
42. Şişman, M. Örgütler ve Kültürler, 2. Baskı, Pegem A Yayınları, Ankara, 2007.
43. Taşgit, Y.E. “İş Çevresi, Kurum Kültürü ve İşletme Stratejileri Arasındaki İlişkiler: Otel İşletmeleri Üzerine Bir Araştırma”, Gebze Yüksek Teknoloji Enstitüsü, Sosyal Bilimler Enstitüsü, Doktora Tezi, 2013.
44. Teece, D.J. “Explicating Dynamic Capabilities: The Nature and Microfoundations of (Sustainable) Enterprise Performance”, Strategic Management Journal 28(13), 2007, 1319-1350.
45. Terzi, A.R. “Örgüt Kültürü.” Ankara: Nobel Yayın Dağıtım, 2000.
46. Trice, H.M. and Beyer, J.M. The Cultures of Work Organizations. Prentice-Hall, Inc, 1993.
47. Tsui, A.S., Wang, H. and Xin, K.R. “Organizational Culture in China: An Analysis of Culture Dimensions and Culture Types”, Management and Organization Review 2(3), 2006, 345-376.
48. Van den Berg, P.T. and Wilderom, C. “Defining, Measuring and Comparing Organisational Cultures”, Applied Psychology 53(4), 2004, 570-582.
49. Wade, D. and Recardo, R.J. “Corporate Performance Management: How to Build a Better Organization Through Measurement-Driven Strategic Alignment. Routledge, 2001.
50. Wilderom, C. P. M., Glunk, U. and Maslowski, R. “The Climate for Service.” Handbook of Organizational Culture and Climate Thousand Oaks, CA, 2000, 193-209.
51. Xenikou, A. and Furnham, A. “A Correlational and Factor Analytic Study of Four Questionnaire Measures of Organizational Culture”, Human Relations 49(3), 1996, 349-371.
52. Xiaoming, C. and Junchen. H. “A Literature Review on Organization Culture and Corporate Performance”, International Journal of Business Administration 3(2), 2012, 28-37.
53. Vural, Z.B.A. “Kurum Kültürü ve Örgütsel İletişim”, İstanbul, İletişim Yayınları, 1999.
54. Yahyagil, M.Y. “Denison Örgüt Kültürü Ölçme Aracının Geçerlik ve Güvenirlik Çalışması: Ampirik Bir Uygulama”, İÜ İşletme İktisadı Enstitüsü, Yönetim Dergisi 47, 2004, 53-76.
55. Yilmaz, C. and Ergun, E. “Organizational Culture and Firm Effectiveness: An Examination of Relative Effects of Culture Traits and the Balanced Culture Hypothesis in An Emerging Economy”, Journal of World Business, 43(3), 2008, 290-306.
56. Zeitz, G., Johannesson, R. and Ritchie J.E. “An Employee Survey Measuring Total Quality Management Practices and Culture: Development and Validation”, Group & Organization Management 22(4), 1997, 414-444.
57. Zhang, M., Yang, B. and Li, H. “Linking Organizational Culture With Performance: The Mediator and The Moderator”, Chinese-Hungarian International Conference, 30th June-1st July 2011, Budapest.
58. Zheng, W., Yang, B. and McLean, G.N. “Linking Organizational Culture, Structure, Strategy, and Management”, Journal of Business Research 63(7), 2010, 763-771.
59. Effectiveness: Mediating Role of Knowledge