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Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies

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Author Info
Yayla, Hilmi Erdogan
Kirkbir, Fazil
Cengiz, Ekrem

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Abstract

The purpose of this paper is to analyze interpersonal relationships of accounting employees affecting the effectiveness of firms’ performance. For this purpose, a structural equation model was adopted from Kang et al. (2004) and was tested. A questionnary was distributed to 187 companies’ accounting departments from Blacksea region of Turkiye which are choosen with arbitrary sampling method from the lists of related region’s Chambers of Commerce and Industry. We find that, although no significant relation between balanced power and confidence, there are significant relationships between conflict and confidence, shared values and confidence, conflict and collaboration, shared values and collaboration, balanced power and collaboration, communication and collaboration. Overall our findings indicate that confidence and collaboration among the accounting department employees have direct influence on the firm performance.

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File URL: http://mpra.ub.uni-muenchen.de/2557/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 2557.

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Date of creation: 2007
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Handle: RePEc:pra:mprapa:2557

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Related research
Keywords: Accounting departments; departmental behaviors; firm performance.;

Find related papers by JEL classification:
J0 - Labor and Demographic Economics - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Dennis J. Snower, 1998. "Causes of changing earnings inequality," Proceedings, Federal Reserve Bank of Kansas City, pages 69-133. [Downloadable!]
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  2. Riel, C.B.M. van & Berens, G.A.J.M. & Dijkstra, M., 2005. "The Influence of Employee Communication on Strategic Business Alignment," Research Paper ERS-2005-060-ORG Revision, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni. [Downloadable!]
  3. DeGroot, Timothy & Brownlee, Amy L., 2006. "Effect of department structure on the organizational citizenship behavior-department effectiveness relationship," Journal of Business Research, Elsevier, vol. 59(10-11), pages 1116-1123, October. [Downloadable!] (restricted)
  4. Bauer, Thomas K., 2004. "High Performance Workplace Practices and Job Satisfaction: Evidence from Europe," IZA Discussion Papers 1265, Institute for the Study of Labor (IZA). [Downloadable!]
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