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

Author

Listed:
  • Yayla, Hilmi Erdogan
  • Kirkbir, Fazil
  • Cengiz, Ekrem

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.

Suggested Citation

  • Yayla, Hilmi Erdogan & Kirkbir, Fazil & Cengiz, Ekrem, 2007. "Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies," MPRA Paper 2557, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2557
    as

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    File URL: https://mpra.ub.uni-muenchen.de/2557/1/MPRA_paper_2557.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Lascu, Dana-Nicoleta & Manrai, Lalita A. & Manrai, Ajay K. & Kleczek, Ryszard, 2006. "Interfunctional dynamics and firm performance: A comparison between firms in Poland and the United States," International Business Review, Elsevier, vol. 15(6), pages 641-659, December.
    3. van Riel, C.B.M. & Berens, G.A.J.M. & Dijkstra, M., 2005. "The Influence of Employee Communication on Strategic Business Alignment," ERIM Report Series Research in Management ERS-2005-060-ORG, 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 University Rotterdam.
    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).
    5. Dennis J. Snower, 1998. "Causes of changing earnings inequality," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 69-133.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Accounting departments; departmental behaviors; firm performance;

    JEL classification:

    • J0 - Labor and Demographic Economics - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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