Article Information

Journal:Business and Economics Research Journal

Title of Article:Critical Review of Organizational Learning

Author(s): Ozlem Yasar Ugurlu, Duygu Kizildag

Volume: 5

Number: 2

Year: 2014

Page:95-107

ISSN:1309-2448

Abstract

The existence of positive literature on organizational learning has been remarkable since 1970s’. The literature has frequently put emphasis on the positive impacts of organizational learning such as creating knowledge, increasing capacity, improving performance, developing talent and providing competitive advantage. Furthermore, it has been stated that organizations implementing organizational learning practices, have structures which employees have continuously been learning and developing their capacities. In recent years, unlike the existing studies emphasizing the positive outcomes of organizational learning, it is noteworthy that there are also studies looking at the concept of organizational learning from critical perspective. In critical studies it has been questioned that whether organizations really learn, whether there is an organizational structure in which organizational learning constantly occurs and also whether there is a demand for continuously learning or not. The conceptual framework of this study is composed of related literature review of organizational learning and learning organization, and accordingly the organizational learning concept has been evaluated from a more critical perspective. In this study, examining the organizational learning concept with a critical view, it has been analyzed the unexpected outcomes of organizational learning from five different aspects such as suspect of reciprocity, resistance, barriers to learning, forgetting and unlearning.

Keywords:Organizational learning, learning organization, unexpected outcomes, barriers to learning, forgetting.

JEL Classification:D83, M10

Article Information

Journal:Business and Economics Research Journal

Title of Article:Employee Perceptions of Corporate Reputation and Impact of The Perceptions  on Organizational  Pride, Organizational Commitment and Job Satisfaction: A Study on the East Marmara Region Plastic Packaging Industry

Author(s): Hulya Gunduz Cekmecelioglu, Guler Dincel

Volume: 5

Number: 2

Year: 2014

Page:79-94

ISSN:1309-2448

Abstract

Corporate reputation accepted as one of the strategic sources is corporate assets which add value to firm and has long-term benefits. Due to the increasing importance, in the recent years, corporate reputation has been an interesting subject for academicians along with the business world. The aim of this study is to examine how employees perceive the corporate reputation of the enterprises operating in plastic packaging industry and the impact of these perceptions on organizational pride, job satisfaction and organizational commitment as well. Questionnaire prepared in this context was applied to 273 employees. The package programme of IBM SPSS STATISTICS 20 was used in analyzing the data and in order to reveal relations among variables, the factor analysis, correlation and multiple regression analysis was benefited from. Research results have showed that dimensions forming corporate reputation were perceived differently by employees. The employees have believed that is attractive the businesses with goods and services produced however, they have doubts about adequacy of social responsibility activities of the company. Also when evaluation report of plastic packaging sector was analyzed, it was observed there is a similar perception in this ground and employees care about it. The results of research have showed working environment dimension of corporate reputation have affected the attitudes, like job and wage satisfaction and organizational commitment on the one hand, executing social responsibility activities of businesses increases organizational pride and organizational commitment on the other. A negative effect was observed on wage satisfaction dimension of businesses with produced goods and services of corporate reputation.

Keywords:Corporate reputation, organizational pride, organizational commitment, job satisfaction.

JEL Classification:M14, M19

Article Information

Journal:Business and Economics Research Journal

Title of Article:Testing of Value Relevance of Accounting Measures Based on IFRS in Borsa Istanbul Equity Market

Author(s): Hikmet Ulusan, H. Ali Ata

Volume: 5

Number: 2

Year: 2014

Page:61-78

ISSN:1309-2448

Abstract

This study is to examine whether firms listed on “Borsa Istanbul Equity Market” have shown in the value relevance of accounting measures presented according to International Financial Reporting Standards and any difference in the value relevance specific to the firm features for the period 2009-2011. This research is based on Ohlson’s (1995) price regression model which assumes there is a linear relationship between stock price and shareholders’ equity book value, and income. Furthermore, the method of panel data analysis has been used. According to the findings, it has been identified that shareholders’ equity book value and net income or comprehensive income are value relevance for the firms. Additionally, the findings have indicated that, the value relevance of accounting measures based on International Financial Reporting Standards has shown difference in the features specific to the firm such as being multinational or not, the level of free float ratio, reporting comprehensive income or not except from firm size.

Keywords:International Financial Reporting Standards (IFRS), Accounting Measures Value Relevance, Features Specific to Firm, Panel Data Analysis.

JEL Classification:C23, G10, M40

Article Information

Journal:Business and Economics Research Journal

Title of Article:The Analysis of the Long-Run Relationship Between Oil Consumption and Real GDP in Turkey Through Johansen Co-Integration Method

Author(s): Resat Ceylan, Seda Baser

Volume: 5

Number: 2

Year: 2014

Page:47-60

ISSN:1309-2448

Abstract

The main purpose of this study is to examine whether there is a long run relationship between oil consumption and real GDP in Turkey during the period 1965-2011 or not. If there is any relationship between these variables, to determine the direction of this relationship. For this purpose, the Johansen-Juselius Co-integration Method (1990) is used together with the Error Correction Model. According to the findings, there is one co-integration relationship between the series. Error correction mechanism works and the direction of the relationship is from oil consumption to real GDP. This result is important as of it demonstrates that Turkey has been depended to energy.

Keywords:Co-integration, economic growth, oil consumption, error correction model, Turkish Economy.

JEL Classification:O47, P28, Q43

Article Information

Journal:Business and Economics Research Journal

Title of Article:An Empirical Analysis of the Relations among Consumer Expenditures, Consumption Credits and Consumer Confidence in Turkish Economy

Author(s): Ibrahim Arisoy, Cengiz Aytun

Volume: 5

Number: 2

Year: 2014

Page:33-45

ISSN:1309-2448

Abstract

This paper investigates the relationship among consumer credits, interest rates, consumer confidence and consumption expenditures in Turkey by using the Toda-Yamamoto (1992) Granger-causality approach and regression analysis over the period 2005:1-2012:8. The empirical results based on the causality test show that consumer confidence, interest rate and consumer credits play an important role in explaining and predicting household consumption expenditures. Furthermore, the ordinary regression results reveal that there are statistically significant positive relations among consumer confidence, consumer credits and household consumption expenditures in the Turkish economy.

Keywords:Consumer confidence index, consumption expenditures, consumption credits, granger causality

JEL Classification:C23, C32, D12, E17

Article Information

Journal:Business and Economics Research Journal

Title of Article:Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale
Author(s): Nilgun Serim, Betul Inam, Dilek Murat

Volume: 5

Number: 2

Year: 2014

Page:19-31

ISSN:1309-2448

Abstract

The need for tax revenue is increasing day after day, state needs to raise its service quality in order not to lose the tax payers, but to gain them. Especially the tax officers and their chiefs who are in direct relationship with the tax payer should have good relations with all taxpayers, empathize with the taxpayer, treat equally to each taxpayer and motivate the taxpayers regarding conformity with the taxes. In this study, a survey was conducted among the tax officers employed in the Revenue Administration of Canakkale and Istanbul, and from the perspective of them, a correlation analysis of the relations between the taxpayer, the tax officer and the chief of the tax officers, was carried out with statistical techniques including Mann-Whitney U test and Kruskal-Wallis H test

Keywords:Tax compliance, tax administration, Mann-Whitney U test, Kruskal-Wallis H test.

JEL Classification:H2, H29, J16, C91, H41

Article Information

Journal:Business and Economics Research Journal

Title of Article:The Relationship Between Symbolic Money Meanings and Materialism

Author(s): Volkan Dogan, Omer Torlak

Volume: 5

Number: 2

Year: 2014

Page:1-17

ISSN:1309-2448

Abstract

The aim of this study was to explore the relationship between the perceived symbolic meanings of money and materialism. The population of the study consisted of individuals over the age of 19 living in Eskişehir (Turkey) city center. The study used the convenience sampling method, a non-probabilistic method, and a total of 590 sampling data were obtained. According to the results, there were significant relationships between the sub-scales of the symbolic money meanings scales as perceived by the participants and their levels of materialism. A significant positive relationship was found between seeing money as a source of status, as an indicator of achievement and as a source of security for an indefinite future. Also, the study examined the symbolic meanings associated with money and levels of materialism with respect to the participants’ demographic characteristics (e.g. gender, age, education, monthly income). The study found that the female participants, the single participants, the participants with higher monthly income and the younger participants were more materialistic than the male ones, the married ones, the ones with lower monthly income and the older ones, respectively. In addition, the symbolic meanings attached by the participants to money and their level of materialism differed depending on their level of education, monthly income, marital status, gender and age. Considering the fact that materialistic people give precedence to materials in their lives, an inference could naturally be drawn that these people could also prioritize money in their lives. The main question of this study was what meanings materialistic people attach to money in their lives.

Keywords:Materialism, symbolic money meaning, material values, money.

JEL Classification:M30, M31

A consistent theme in the market efficiency literature has concerned the presence of calendar anomalies or seasonality in stock market returns. Whereas calendar anomalies in advanced equity markets have been investigated extensively, the stock markets in the transition economies have received less attention. This research examines the month-of-the-year effect on Macedonian Stock Exchange using a simple single ANOVA model and regression-based approach. If there is evidence of existence of predictable pattern or market inefficiency, then investors can have opportunity to generate abnormal returns by forecasting of the predictable movements in asset prices. The results indicate that there is evidence of month of the year effect. ANOVA model rejected the null of equality in the monthly returns during the year, and dummy variable regression model using OLS methodology found that returns are significantly lower in November. These findings can be useful for the investors trading on the Macedonian Stock Exchange.

Keywords:Calendar pattern, seasonality, month-of-the-year, market efficiency, Macedonian stock exchange

Much of Central and East Europe countries and Central Asia countries faced unprecedented political,economic, and social change after the collapse of communism. The rapid collapse of institutional structures produced a vacuum in many countries. The impact of transition from a centrally controlled to market economy on the tax systems has led to immense problems. In this study, the basis properties of tax structure in transition countries, developing of tax morale and the factors which affect tax morale have been analysed. The findings of this study, which was caried out using World Values Survey data, are as follows: There is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. European Union only has a limited ability to influence tax morale over time. In addition, trust in the parliament and legal system and increasing of national pride feeling have significant positive influences on tax morale in transition countries.

Keywords:Transition countries, tax morale, tax compliance, tax reforms, sociodemographic factors

In recent years accounting applications become more complicated because of the growing markets and developing technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become necessary. Thus, this study was prepared to measure the contribution of concept map technique, used in accounting lessons, to the effect on students learning level. In the first part of the study, the concept map technique and its applications were explained rigorously and then related literature review was given. Later, a research was conducted on the second year students of Business Administration in Faculty of Economics & Sciences who took the “Financial Statement Analyses” course and the effect of concept maps technique on students outcomes related with “ratio analyze” topic was analyzed by using SPSS 17 program. In this study pretest-posttest design was preferred as a true experimental design. According the pretest scores the sample was divided in homogeneous two groups; experimental and control groups and Independent Sample T-test was conducted the post-test scores of the control and experimental group students after instruction. According the test it was found that concept maps increased the students’ achievement.

Keywords:Concept maps, accounting education, expository teaching, meaningful learning, learning level