Yöneticilerin Stratejik Liderlik Davranışlarının Kurumsal İtibar Algısı Üzerine Etkisinde Kurumsal Sosyal Sorumluluğun (KSS) Rolü
Year 2019,
Volume: 48 Issue: 1, 64 - 83, 29.05.2019
Seda Kızıl
,
Atılhan Naktiyok
Abstract
Bu araştırmanın temel amacı, yöneticilerin göstermiş olduğu stratejik liderlik davranışlarının çalışanlarda oluşan kurumsal itibar algısı üzerindeki etkisinde kurumsal sosyal sorumluluğun (KSS) rolünü incelemektir. Araştırmada, 2016 yılında Trabzon’da faaliyet gösteren üç özel hastanede görev yapan 517 çalışandan anket tekniği ile veri toplanmıştır ve bu veriler uygun analizlere tabi tutulmuştur. Araştırma sonucunda yöneticilerin stratejik liderlik davranışlarının çalışanların kurumsal itibar algısını olumlu yönde etkilediği ve KSS faaliyetlerinin stratejik liderlik ile kurumsal itibar arasındaki ilişkide kısmi aracılık rolü üstlendiği belirlenmiştir.
References
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- Arikan, E., Kantur, D., Maden, C. ve Telci, E. E. (2016). Investigating the mediating role of corporate reputation on the relationship between corporate social responsibility and multiple stakeholder outcomes. Quality & Quantity, 50(1), 129–149.
- Baron, R. M. & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
- Brammer, S. & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29–44.
- Bronn, P. S. & Vrioni, A. B. (2001). Corporate social responsibility and cause-related marketing: An overview. International Journal of Advertising, 20(2), 207–222.
- Carlisle, Y. M. & Faulkner, D. O. (2005). The strategy of reputation. Strategic Change, 14(8), 413–422.
- Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
- Carroll, A. B. & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105.
- Chauvin, K. W. & Guthrie, J. P. (1994). Labor market reputation and the value of the firm. Managerial and Decision Economics, 15(6), 543–552.
- Choi, S. B., Ullah, S. M. & Kwak, W. J. (2015). Ethical leadership and followers’ attitudes toward corporate social responsibility: The role of perceived ethical work climate. Social Behavior and Personality: An International Journal, 43(3), 353–365.
- Cravens, K., Oliver, E. G. & Ramamoorti, S. (2003). The reputation index: Measuring and managing corporate reputation. European Management Journal, 21(2), 201–212.
- Davies, G. & Chun, R. (2009). The leader’s role in managing reputation. in Reputation Capital. Springer Berlin Heidelberg, 311-323.
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- Du, S., Swaen, V., Lindgreen, A. & Sen, S. (2013). The roles of leadership styles in corporate social responsibility. Journal of Business Ethics, 114(1), 155–169.
- Ergen, T. (2011). Stratejik Liderlik ve Takım Çalışmasındaki Rolü Erzurum İli 112 Acil Sağlık Hizmetlerinde Bir Uygulama. (Yayımlanmamış Yüksek Lisans Tezi). Erzurum: Atatürk Üniversitesi Sosyal Bilimler Enstitüsü.
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- Fombrun, C. & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233–258.
- Fombrun, C. & Van Riel, C. B. M. (1997). The reputational landscape. Corporate Reputation Review, 1(1-2), 5–13.
- Fombrun, C. J., Gardberg, N. A. & Sever, J. M. (2000). The Reputation Quotientsm: A Multi-Stakeholder Measure of Corporate Reputation. Journal of Brand Management, 7(4), 241–255.
- Groves, K. S. & LaRocca, M. A. (2012). Does transformational leadership facilitate follower beliefs in corporate social responsibility? A field study of leader personal values and follower outcomes. Journal of Leadership & Organizational Studies, 1548051811433852.
- Güçdemir, Y. (2006). Bankaların web sitelerinin sosyal sorumluluk açısından incelenmesi. İstanbul Üniversitesi İletişim Fakültesi Hakemli Dergisi, (26), 61–73.
- Halıcı, A. (2001). İşletmelerde sosyal sorumluluk stratejileri: Çanakkale ilinde bir araştırma. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(1), 11–28.
- Hansen, S. D., Dunford, B. B., Alge, B. J. & Jackson, C. L. (2015). Corporate social responsibility, ethical leadership, and trust propensity: A multi-experience model of perceived ethical climate. Journal of Business Ethics, 137, 1–14.
- Hartman, L. P., Rubin, R. S. & Dhanda, K. K. (2007). The communication of corporate social responsibility: United States and European union multinational corporations. Journal of Business Ethics, 74(4), 373.
- Hansen, S. D., Dunford, B. B., Alge, B. J. & Jackson, C. L. (2015). Corporate social responsibility, ethical leadership, and trust propensity: A multi-experience model of perceived ethical climate. Journal of Business Ethics, 1–14. 389.
- Hinterhuber, H. H., & Friedrich, S. A. (2002). The technology dimension of strategic leadership: The leadership challenge for production economists. International Journal of Production Economics, 77(3), 191–203.
- Husted, B. W. (2003). Governance choices for corporate social responsibility: To contribute, collaborate or ınternalize? Long Range Planning, 36(5), 481–498.
- Ireland, R. D., & Hitt, M. A., (2005). Achieving and maintaining strategic competitiveness in the 21st century: The role of strategic leadership. Academy of Management Executive, 19(4), 63–77.
- Kadıbeşegil, S. (2013). İtibar Yönetimi. İstanbul: MediaCat.
- Karna, J., Hansen, E., & Juslin, H. (2003). Social responsibility in environmental marketing planning. European Journal of Marketing, 37(5-6), 848–871.
- Kotler, P. & Lee, N. (2013). Kurumsal sosyal sorumluluk. (Çev. Sibel Kaçamak). İstanbul: MediaCat.
- Lantos, G. P. (2001). The boundaries of strategic corporate social responsibility. Journal of Consumer Marketing, 18(7), 595–632.
- Lemmink, J., Schuijf, A., & Streukens, S. (2003). The role of corporate ımage and company employment ımage in explaining application intentions. Journal of Economic Psychology, 24(1), 1–15.
- Maignan, I., & Ferrell, O. C. (2000). Measuring corporate citizenship in two countries: The case of the United States and France. Journal of Business Ethics, 23(3), 283-297.
- Maignan, I., & Ferrell, O. C. (2001). Antecedents and benefits of corporate citizenship: An investigation of french businesses. Journal of Business Research, 51(1), 37–51.
- Men, L. R., & Stacks, D. W. (2013). The impact of leadership style and employee empowerment on perceived organizational reputation. Journal of Communication Management, 17(2), 171–192.
- Nguyen, N., & Leblanc, G. (2001). Corporate image and corporate reputation in customers’ retention decisions in services. Journal of Retailing and Consumer Services, 8(4), 227–236.
- Özkol, A. E., Çelik, M. ve Gönen, S. (2005). Kurumsal sosyal sorumluluk kavramı ve muhasebenin sosyal sorumluluğu. Muhasebe ve Finansman Dergisi (MUFAD),(27), 134–145.
- Pisapia, J. (2006). Mastering change in a globalizing world: New directions in leadership. Faculty of Education, Hong Kong Institute of Educational Research, The Chinese University of Hong Kong.
- Sabuncuoğlu, Z. (2005). İnsan Kaynakları Yönetimi. Bursa: Alfa Aktüel Basım Yayın.
- Shahin, A., & Zairi, M. (2007). corporate governance as a critical element for driving excellence in corporate social responsibility. International Journal of Quality & Reliability Management, 24(7), 753–770.
- Sosik, J. J., Jung, D. I., Berson, Y., Dionne, S. D., & Jaussi, K. S. (2005). Making all the right connections: The strategic leadership of top executives in high-tech organizations. Organizational Dynamics, 34(1), 47–61.
- Su, L., Huang, S., Van Der Veen, R & Chen, X. (2014). Corporate social responsibility, corporate reputation, customer emotions and behavioral ıntentions: A structural equation modeling analysis. Journal of China Tourism Research, 10(4), 511–529.
- Şatır, Ç. ve Sümer, F. E. (2008). Kurum itibarının bileşenleri üzerine bir araştırma: sağlık hizmeti üreten bir kamu kurumunda iç paydaşlar itibarı nasıl algılıyor? Selçuk Üniversitesi İletişim Fakültesi Akademik Dergisi, 5(2), 15–25.
- Ülgen, H. ve Mirze, S. K. (2007). İşletmelerde Stratejik Yönetim. İstanbul: Arıkan Basım.
- Theaker, A. (2006). Halkla ilişkiler el kitabı. İstanbul: MediaCat Yayınları.
- Tian, Q., Liu, Y., & Fan, J. (2015). The effects of external stakeholder pressure and ethical leadership on corporate social responsibility in China. Journal of Management & Organization, 21(04), 388–410.
- Top, S. ve Öner, A. (2012). İşletme perspektifinden sosyal sorumluluk teorisinin incelenmesi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 4(7), 95–108.
- Trong Tuan, L. (2012). Corporate social responsibility, leadership, and brand equity in healthcare service. Social Responsibility Journal, 8(3), 347–362.
- Uğurluoğlu, Ö. (2009). Hastane Yöneticilerinin Stratejik Liderlik Özelliklerinin Değerlendirilmesi. (Yayımlanmamış Doktora Tezi). Ankara: Hacettepe Üniversitesi Sağlık Bilimleri Enstitüsü.
- Ural, E. ve Yılmaz, E. G. (2005). İşletmelerin sosyal sorumluluklarının bağımsız onayı: SA8000 ve halkla ilişkiler. İstanbul Üniversitesi İletişim Fakültesi Dergisi, 22, 247–258.
- Ülker, M. (2009). Okul Yöneticilerinin Stratejik Liderlik Özelliklerine İlişkin Öğretmen Algıları. (Yayımlanmamış Doktora Tezi). Kocaeli: Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü.
- Van Riel, C., & Fombrun, C. (2007). Essentials of corporate communication: Implementing practices for effective reputation management. London: Routledge.
- Werther, W., & Chandler, D. (2006). Strategic corporate social responsibility. Stakeholders in a Global Economy. Sage Publications.
- Wiedmann, K. P., & Buxel, H. (2005). Corporate reputation management in Germany: Results of an empirical study. Corporate Reputation Review, 8(2), 145–163.
- Wu, L. Z., Kwan, H. K., Yim, F. H. K., Chiu, R. K., & He, X. (2015). CEO ethical leadership and corporate social responsibility: A moderated mediation model. Journal of Business Ethics, 130(4), 819–831.
- Yasin, M. Z. (2006). The Use of Strategic Leadership Actions by Deans In Malaysian And American Public Universities. (Yayımlanmamış Doktora Tezi). Florida: Florida Atlantic University.
- Yeşiltaş, A. ve Erdem, R. (2017). Hastanelerin kurumsal sosyal sorumluluk faaliyetlerine yönelik içerik analizi. Mersin Üniversitesi Sağlık Bilimleri Dergisi, 10(2), 113–124.
- Zhu, Y., Sun, L. Y. & Leung, A. S. (2014). Corporate social responsibility, firm reputation, and firm performance: The role of ethical leadership. Asia Pacific Journal of Management, 31(4), 925–947. http://www.surveysystem.com/sscalc.htm
The Role Of Corporate Social Responsibility In The Effect Of Strategical Leadership On Corporate Reputation Perception
Year 2019,
Volume: 48 Issue: 1, 64 - 83, 29.05.2019
Seda Kızıl
,
Atılhan Naktiyok
Abstract
The primary aim of this research is to examine the role of corporate social responsibility (CSR) in the effect of strategic leadership behaviors of the executives on corporate reputation perception which develops in employees. In this research, a scale was used to collect data from 517 employees of 3 private hospitals in Trabzon and collected data was analyzed with required statistical analysis. As a result of research it has been determined that strategic leadership behaviors of the executives has a positive effect on corporate reputation perception of the employees and CSR plays a a partial mediating role on the relationship between strategic leadership-corporate reputation.
References
- Altınkurt, Y. (2007). Eğitim Örgütlerinde Stratejik Liderlik ve Okul Müdürlerinin Stratejik Liderlik Uygulamaları. (Yayımlanmamış Doktora Tezi). Eskişehir: Anadolu Üniversitesi Eğitim Bilimleri Enstitüsü.
- Aqueveque, C. (2005). Signaling corporate values: Consumers’ suspicious minds. Corporate Governance: The International Journal of Business in Society, 5(3), 70–81.
- Argüden, Y. (2003). İtibar yönetimi. (Derleyen: Yılmaz Argüden), İtibar Yönetimi, ArGe Danışmanlık Yayınları, (4), 18.
- Arikan, E., Kantur, D., Maden, C. ve Telci, E. E. (2016). Investigating the mediating role of corporate reputation on the relationship between corporate social responsibility and multiple stakeholder outcomes. Quality & Quantity, 50(1), 129–149.
- Baron, R. M. & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
- Brammer, S. & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29–44.
- Bronn, P. S. & Vrioni, A. B. (2001). Corporate social responsibility and cause-related marketing: An overview. International Journal of Advertising, 20(2), 207–222.
- Carlisle, Y. M. & Faulkner, D. O. (2005). The strategy of reputation. Strategic Change, 14(8), 413–422.
- Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
- Carroll, A. B. & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105.
- Chauvin, K. W. & Guthrie, J. P. (1994). Labor market reputation and the value of the firm. Managerial and Decision Economics, 15(6), 543–552.
- Choi, S. B., Ullah, S. M. & Kwak, W. J. (2015). Ethical leadership and followers’ attitudes toward corporate social responsibility: The role of perceived ethical work climate. Social Behavior and Personality: An International Journal, 43(3), 353–365.
- Cravens, K., Oliver, E. G. & Ramamoorti, S. (2003). The reputation index: Measuring and managing corporate reputation. European Management Journal, 21(2), 201–212.
- Davies, G. & Chun, R. (2009). The leader’s role in managing reputation. in Reputation Capital. Springer Berlin Heidelberg, 311-323.
- Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Journal, 16(2), 312–322.
- Doorley, J. & Garcia, H. F. (2007). Reputation management the key to successful public relations and corporate communication. New York: Roudledge Taylor&Francis Group. Dörtok, A. (2004). Kurumsal itibarınızdan kaç sıfır atabilirsiniz? İstanbul: Rota Yayınları.
- Du, S., Swaen, V., Lindgreen, A. & Sen, S. (2013). The roles of leadership styles in corporate social responsibility. Journal of Business Ethics, 114(1), 155–169.
- Ergen, T. (2011). Stratejik Liderlik ve Takım Çalışmasındaki Rolü Erzurum İli 112 Acil Sağlık Hizmetlerinde Bir Uygulama. (Yayımlanmamış Yüksek Lisans Tezi). Erzurum: Atatürk Üniversitesi Sosyal Bilimler Enstitüsü.
- Firestein, P. J. (2006). Building and protecting corporate reputation. Strategy & Leadership, 34(4), 25–31.
- Fombrun, C. & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233–258.
- Fombrun, C. & Van Riel, C. B. M. (1997). The reputational landscape. Corporate Reputation Review, 1(1-2), 5–13.
- Fombrun, C. J., Gardberg, N. A. & Sever, J. M. (2000). The Reputation Quotientsm: A Multi-Stakeholder Measure of Corporate Reputation. Journal of Brand Management, 7(4), 241–255.
- Groves, K. S. & LaRocca, M. A. (2012). Does transformational leadership facilitate follower beliefs in corporate social responsibility? A field study of leader personal values and follower outcomes. Journal of Leadership & Organizational Studies, 1548051811433852.
- Güçdemir, Y. (2006). Bankaların web sitelerinin sosyal sorumluluk açısından incelenmesi. İstanbul Üniversitesi İletişim Fakültesi Hakemli Dergisi, (26), 61–73.
- Halıcı, A. (2001). İşletmelerde sosyal sorumluluk stratejileri: Çanakkale ilinde bir araştırma. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(1), 11–28.
- Hansen, S. D., Dunford, B. B., Alge, B. J. & Jackson, C. L. (2015). Corporate social responsibility, ethical leadership, and trust propensity: A multi-experience model of perceived ethical climate. Journal of Business Ethics, 137, 1–14.
- Hartman, L. P., Rubin, R. S. & Dhanda, K. K. (2007). The communication of corporate social responsibility: United States and European union multinational corporations. Journal of Business Ethics, 74(4), 373.
- Hansen, S. D., Dunford, B. B., Alge, B. J. & Jackson, C. L. (2015). Corporate social responsibility, ethical leadership, and trust propensity: A multi-experience model of perceived ethical climate. Journal of Business Ethics, 1–14. 389.
- Hinterhuber, H. H., & Friedrich, S. A. (2002). The technology dimension of strategic leadership: The leadership challenge for production economists. International Journal of Production Economics, 77(3), 191–203.
- Husted, B. W. (2003). Governance choices for corporate social responsibility: To contribute, collaborate or ınternalize? Long Range Planning, 36(5), 481–498.
- Ireland, R. D., & Hitt, M. A., (2005). Achieving and maintaining strategic competitiveness in the 21st century: The role of strategic leadership. Academy of Management Executive, 19(4), 63–77.
- Kadıbeşegil, S. (2013). İtibar Yönetimi. İstanbul: MediaCat.
- Karna, J., Hansen, E., & Juslin, H. (2003). Social responsibility in environmental marketing planning. European Journal of Marketing, 37(5-6), 848–871.
- Kotler, P. & Lee, N. (2013). Kurumsal sosyal sorumluluk. (Çev. Sibel Kaçamak). İstanbul: MediaCat.
- Lantos, G. P. (2001). The boundaries of strategic corporate social responsibility. Journal of Consumer Marketing, 18(7), 595–632.
- Lemmink, J., Schuijf, A., & Streukens, S. (2003). The role of corporate ımage and company employment ımage in explaining application intentions. Journal of Economic Psychology, 24(1), 1–15.
- Maignan, I., & Ferrell, O. C. (2000). Measuring corporate citizenship in two countries: The case of the United States and France. Journal of Business Ethics, 23(3), 283-297.
- Maignan, I., & Ferrell, O. C. (2001). Antecedents and benefits of corporate citizenship: An investigation of french businesses. Journal of Business Research, 51(1), 37–51.
- Men, L. R., & Stacks, D. W. (2013). The impact of leadership style and employee empowerment on perceived organizational reputation. Journal of Communication Management, 17(2), 171–192.
- Nguyen, N., & Leblanc, G. (2001). Corporate image and corporate reputation in customers’ retention decisions in services. Journal of Retailing and Consumer Services, 8(4), 227–236.
- Özkol, A. E., Çelik, M. ve Gönen, S. (2005). Kurumsal sosyal sorumluluk kavramı ve muhasebenin sosyal sorumluluğu. Muhasebe ve Finansman Dergisi (MUFAD),(27), 134–145.
- Pisapia, J. (2006). Mastering change in a globalizing world: New directions in leadership. Faculty of Education, Hong Kong Institute of Educational Research, The Chinese University of Hong Kong.
- Sabuncuoğlu, Z. (2005). İnsan Kaynakları Yönetimi. Bursa: Alfa Aktüel Basım Yayın.
- Shahin, A., & Zairi, M. (2007). corporate governance as a critical element for driving excellence in corporate social responsibility. International Journal of Quality & Reliability Management, 24(7), 753–770.
- Sosik, J. J., Jung, D. I., Berson, Y., Dionne, S. D., & Jaussi, K. S. (2005). Making all the right connections: The strategic leadership of top executives in high-tech organizations. Organizational Dynamics, 34(1), 47–61.
- Su, L., Huang, S., Van Der Veen, R & Chen, X. (2014). Corporate social responsibility, corporate reputation, customer emotions and behavioral ıntentions: A structural equation modeling analysis. Journal of China Tourism Research, 10(4), 511–529.
- Şatır, Ç. ve Sümer, F. E. (2008). Kurum itibarının bileşenleri üzerine bir araştırma: sağlık hizmeti üreten bir kamu kurumunda iç paydaşlar itibarı nasıl algılıyor? Selçuk Üniversitesi İletişim Fakültesi Akademik Dergisi, 5(2), 15–25.
- Ülgen, H. ve Mirze, S. K. (2007). İşletmelerde Stratejik Yönetim. İstanbul: Arıkan Basım.
- Theaker, A. (2006). Halkla ilişkiler el kitabı. İstanbul: MediaCat Yayınları.
- Tian, Q., Liu, Y., & Fan, J. (2015). The effects of external stakeholder pressure and ethical leadership on corporate social responsibility in China. Journal of Management & Organization, 21(04), 388–410.
- Top, S. ve Öner, A. (2012). İşletme perspektifinden sosyal sorumluluk teorisinin incelenmesi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 4(7), 95–108.
- Trong Tuan, L. (2012). Corporate social responsibility, leadership, and brand equity in healthcare service. Social Responsibility Journal, 8(3), 347–362.
- Uğurluoğlu, Ö. (2009). Hastane Yöneticilerinin Stratejik Liderlik Özelliklerinin Değerlendirilmesi. (Yayımlanmamış Doktora Tezi). Ankara: Hacettepe Üniversitesi Sağlık Bilimleri Enstitüsü.
- Ural, E. ve Yılmaz, E. G. (2005). İşletmelerin sosyal sorumluluklarının bağımsız onayı: SA8000 ve halkla ilişkiler. İstanbul Üniversitesi İletişim Fakültesi Dergisi, 22, 247–258.
- Ülker, M. (2009). Okul Yöneticilerinin Stratejik Liderlik Özelliklerine İlişkin Öğretmen Algıları. (Yayımlanmamış Doktora Tezi). Kocaeli: Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü.
- Van Riel, C., & Fombrun, C. (2007). Essentials of corporate communication: Implementing practices for effective reputation management. London: Routledge.
- Werther, W., & Chandler, D. (2006). Strategic corporate social responsibility. Stakeholders in a Global Economy. Sage Publications.
- Wiedmann, K. P., & Buxel, H. (2005). Corporate reputation management in Germany: Results of an empirical study. Corporate Reputation Review, 8(2), 145–163.
- Wu, L. Z., Kwan, H. K., Yim, F. H. K., Chiu, R. K., & He, X. (2015). CEO ethical leadership and corporate social responsibility: A moderated mediation model. Journal of Business Ethics, 130(4), 819–831.
- Yasin, M. Z. (2006). The Use of Strategic Leadership Actions by Deans In Malaysian And American Public Universities. (Yayımlanmamış Doktora Tezi). Florida: Florida Atlantic University.
- Yeşiltaş, A. ve Erdem, R. (2017). Hastanelerin kurumsal sosyal sorumluluk faaliyetlerine yönelik içerik analizi. Mersin Üniversitesi Sağlık Bilimleri Dergisi, 10(2), 113–124.
- Zhu, Y., Sun, L. Y. & Leung, A. S. (2014). Corporate social responsibility, firm reputation, and firm performance: The role of ethical leadership. Asia Pacific Journal of Management, 31(4), 925–947. http://www.surveysystem.com/sscalc.htm