A RESEARCH ON SOCIAL CAPITAL AUDIT

Yıl 2018, 17. UİK Özel Sayısı, 85 - 102, 04.07.2018

Mahmut Sami Öztürk

https://doi.org/10.18092/ulikidince.431910

Öz

The concept of social capital has
become increasingly important for companies in recent years. The social capital
needs to be continuously monitored, controlled and consequently audited for the
development of the social capital of enterprises. The fact that there are not
enough studies in the literature about the subject suggests that many
researches should be done about the social capital audit. This study reveals
the concept of social capital audit. In order to ensure the continuity of the
development in social capital, necessary attention should be paid to auditing
activities. The aim of this study is to explain how to implement social capital
audit by making a sample application on a large scale enterprise. In the
application part, the social capital structure of the company is examined
firstly. There are three generally accepted dimensions of social capital. These
are; trust, norms and networks. Therefore social capital is analyzed around
trust, norms and networks. After examining the social capital of the company,
the audit of the social capital is being investigated. It explains how the
audit can be implemented with the generated sample audit application proposals.

Anahtar Kelimeler

Social Capital, Social Capital Audit, Trust, Norms, Network

SOSYAL SERMAYENİN DENETİMİ ÜZERİNE BİR ARAŞTIRMA

Öz

Sosyal sermaye kavramı son
zamanlarda işletmeler için giderek önem kazanmaktadır. İşletmelerin sosyal
sermayelerinin geliştirilmesi için sosyal sermayenin sürekli olarak izlenmesi,
kontrol edilmesi ve sonuç olarak denetlenmesi gerekmektedir. Literatürde yer
alan çalışmalarda konu ile ilgili olarak yeterince çalışma bulunmaması, konu
hakkında birçok araştırmanın yapılması gerektiğini göstermektedir. Bu çalışma,
sosyal sermayenin denetimi kavramını ortaya koymaktadır. Sosyal sermayedeki
gelişmenin sürekliliğinin sağlanabilmesi için denetimine de gereken önem
verilmelidir. Çalışmada büyük ölçekli bir işletme üzerinde bir örnek
uygulamanın yapılması suretiyle, sosyal sermaye denetiminin nasıl
gerçekleştirileceğinin açıklanması amaçlanmaktadır. Uygulama kısmında öncelikle
işletmenin sosyal sermaye yapısı incelenmektedir. Sosyal sermayenin genel
olarak kabul gören üç temel boyutu bulunmaktadır. Bunlar; güven, normlar ve
ağlardır(network). Dolayısıyla sosyal sermaye; güven, normlar ve ağlar
çerçevesinde analiz edilmektedir. İşletmenin sosyal sermayesinin incelenmesinin
ardından sosyal sermayenin denetimi araştırılmaktadır. Oluşturulan örnek
denetim uygulama önerileri ile denetimin nasıl gerçekleştirilebileceği açıklanmaktadır. 

Anahtar Kelimeler

Sosyal Sermaye, Sosyal Sermaye Denetimi, Güven, Normlar, Network

Kaynakça

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