İşletme Bölümü Yayın Koleksiyonu
Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403
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Article Institutions‟ And Initiatives‟ Role In Turkey‟s National Innovation System(2011) Sakarya, Arif OrçunIn Turkey, increasing focus to the concept of innovation underlined the importance of the related institutions’ role in the economic agenda. Hence, a clear understanding of the functions of the actors that makes up the country’s innovation system is important in policy formulation stages. Accordingly, the goal of this literature review is to analyze institutions’ duties that are active in the National System of Innovation and to assess recent developments’ contribution to the innovation policy targets. It has been observed that Turkey has a strong institutional infrastructure, but also has some problems concerning firm-based innovation, university-industry cooperation and development of innovation inputsArticle A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context(2015) Akdoğan, Nalan; Öztürk, CanIAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.Article Assessment of Turkey’s Innovation Performance during the European Union Candidacy Period(2021) Sakarya, Arif OrçunTurkey is one of the countries that has taken part in innovation assessments by the European Union since the start of the candidateship period. The main goal of this study is to present an overview of Turkey’s long term innovation performance in comparison with the European Union. Within this framework an evaluation is conducted based on the indicators of European Innovation Scoreboard reports between 2003 and 2019. There includes a discussion of related strengths, weaknesses, and policies in progress as areas for improvement in Turkey. The main areas of strength, however, are related to SME capabilities, although further improvement is required regarding patent application and human resources.Conference Object Citation - WoS: 13Board Composition and Gender Diversity: Comparison of Turkish and Nigerian Listed Companies(Elsevier Science Bv, 2014) Karaye, Abubakar Balarabe; Sener, IrgeThe research related with board of directors is an important research stream. One of the most noteworthy dimensions related with board composition is board gender diversity. Although, many research is undertaken in developed countries related with board gender diversity, related research is still at infancy in developing and emerging market economies. This study aims to contribute to the literature by comparison of important board composition dimensions, that are board gender diversity, presence of independent directors and board size between Turkey and Nigeria. The findings indicate no statistically significant difference between the two countries in terms of board gender diversity and underrepresentation of female directors. According to the research findings, the underrepresentation of female directors is more obvious in Turkey. On the other hand, there exists statistically significant difference in terms of board size and presence of independent board members among the two countries. (C) 2014 The Authors. Published by Elsevier Ltd.Article Citation - WoS: 2Citation - Scopus: 3The Role and Current Status of Ifrs in the Completion of National Accounting Rules - Evidence From Turkey(Routledge Journals, Taylor & Francis Ltd, 2017) Ozturk, CanAs it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.Article Citation - WoS: 70Citation - Scopus: 85Organizational and Supervisory Support in Relation To Employee Turnover Intentions(Emerald Group Publishing Limited, 2012) Tuzun, Ipek Kalemci; Kalemci, R. ArzuPurpose - The present paper aims to examine the relationship between perceived organizational support (POS), perceived supervisory support (PSS) and turnover intentions. The paper also aims to investigate whether employee's individual cultural values regarding collectivism and individualism moderate the relationship between POS and turnover intentions. Design/methodology/approach - Data were obtained utilizing survey from a sample of 304 full-time employed adults working in insurance companies in Turkey. Employees completed regular survey that contained measures of the constructs of interest of this study. Findings - Results revealed that employees who perceive high levels of PSS but report low levels of POS will also report high levels of turnover intentions compared to employees who perceive low PSS and low POS. Practical implications - For increasing POS to be successful, managers must strive to find out the way to increase their social support, and then tailor support accordingly. Managers may benefit from considering cultural values during the support process. Furthermore organizations may develop different support policies for employees. Originality/value - The study's findings add to the growing body of research concluding that supervisor-related perceptions and attitudes can shape organization-related perceptions and attitudes.