HESAP VERİLEBİLİRLİK İLKESİ İLE KURUMSAL PERFORMANS İLİŞKİSİNDE PAYDAŞ KATILIMININ ROLÜ; HASTANE İŞLETMELERİNDE BİR UYGULAMA

Yıl 2015, Cilt: 6 Sayı: 13, 12 - 30, 05.08.2016

Fadime Çınar

Öz

Bu çalışmada, hesap verilebilirlik ilkesinin özel ve kamu hastanelerinde uygulanabilirliğinin kurumsal performans üzerine etkisi ve bu etkide paydaş katılımının ara değişken rolü araştırılmıştır. Araştırmanın verileri anket yöntemi kullanılarak toplanmıştır. Anketi oluşturan hesap verilebilirlik ifadeleri CLSA ölçeğinden, paydaş katılımı ve kurumsal performans ifadeleri ise geçerliliği ve güvenilirliği çeşitli çalışmalarda test edilmiş ölçeklerden faydalanılarak hazırlanmıştır. İstanbul ilinde faaliyet gösteren kamu ve özel hastanelerde görevli 351 yöneticiden elde edilen veriler, bilgisayarda SPSS for Windows programının 16.0 sürümü kullanılarak faktör ve güvenilirlik analizlerine tabi tutulmuşlardır. Hipotezleri test etmek üzere yapılan çoklu regresyon analizleri sonucunda, hesap verilebilirlik ilkesinin paydaş katılımınıve pozitif yönde etkilediği, kurumsal performans üzerinde kısmen etkisi olduğu bulgularına ulaşılmıştır. Ayrıca hesap verilebilirlik ilkesinin kurumsal performans ilişkisinde paydaş katılımının ara değişken rolünde olduğu sonucu elde edilmiştir

Anahtar Kelimeler

Hesap Verilebilirlik, Paydaş Katılımı, Kurumsal Performans

ROLE OF STAKEHOLDER PARTİCİPATİON FOR PRİNCİPLES OF ACCOUNTABİLİTY AND WİTH IN RELATIONSHIP CORPORATE PERFORMANCE; AN APPLICATION IN HOSPITAL

Öz

In this study, the impact of the applicability of accountability principles in public and private hospitals on corporate performance and the intermediate variable role of corporate sustainability and stakeholder participation in this impact were investigated. Research data were collected by survey medhod. In this survey, the accountability statements were prepared based on the scale of CLSA, the stakeholder participation and corporate performance evaluation statements were prepared based on there liability and validity from the scales has been tested in several studies. The data obtained from 351 managers working in public and private hospitals in Istanbul by using SPSS version 16.0 for Windows were subjected to factor and reliability analyses. As a result of the multiple regression analyses that were applied to test the hypothesis, it was found out that the accountability priciples had a positive impact on good governance elements but had a partial impact on corporate performance. Moreover, it was found out that stakeholder participation had intermediate variable roles in the principles of accountability on corporate performance. Finally, recommendations are given for the managers and the researchers

Anahtar Kelimeler

Accountability, Stakeholder Participation, Corporate Performance

Kaynakça

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