Sürdürülebilir tedarik zinciri yönetimi ve finansal performans: Türk imalat işletmelerinin ampirik bir analizi
Yayınlanmış 24.09.2021
Anahtar Kelimeler
- Sürdürülebilirlik,
- tedarik zinciri yönetimi,
- finansal performans
- Sustainability,
- supply chain management,
- financial performance
Nasıl Atıf Yapılır
Telif Hakkı (c) 2021 Deniz Özbay
Bu çalışma Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License ile lisanslanmıştır.
Nasıl Atıf Yapılır
Öz
Sürdürülebilir tedarik zinciri yönetimi (STZY) ve finansal performans arasındaki ilişki, hem araştırmacılar hem de uygulayıcılar için artan bir ilgi uyandırmaktadır. Çoğu çalışma, STZY uygulamalarının finansal performansı iyileştirdiğini iddia etse de, ampirik çalışmalarda karma sonuçlar elde edilmiş olup ilişkinin yönü belirsizliğini korumaktadır. Bu çalışma, Türk imalat şirketleri için STZY ile finansal performans arasındaki ilişkiyi incelemektedir. Finansal performans ROA, ROE ve piyasa değeri/defter değeri oranı kullanılarak ölçülürken, STZY performansı çok değişkenli yeni bir performans göstergesi ile ölçülmüştür. Finansal performans verileri Bloomberg veri tabanından elde edilirken, STZY verileri, içerik analizi kullanılarak, şirketlerin finansal olmayan raporlarından elde edilmiştir. Araştırma örneklemi, Borsa İstanbul'da işlem gören 47 imalat şirketine ait 2007-2019 yılı arasındaki 584 veriyi içermektedir. STZY ile finansal performans arasındaki ilişkiyi test etmek için panel veri regresyon analizi kullanılmış olup, literatürdeki genel görüşe benzer şekilde, bulgular STZY ile şirketlerin finansal performansı arasında pozitif doğrusal ilişkiyi desteklemektedir.
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