A Research on Local Government's View on Integrated Reporting in Turkey and a Model Proposal

Kaya, Can Tansel | Akbaş, Müzeyyen Çiğdem

Preprint | 2023 | Yeditepe University Academic and Open Access Information System

Municipalities are expected to be more transparent, accountable, understandable and to have stronger communication channels with stakeholders. Corporate reports are the tools that establish strong dialogs with stakeholders. Integrated Reports, which provide the opportunity to deliver both financial and non-financial information in a single report, is one of the innovative corporate reporting model. The purpose of this article is to propose an "Integrated Reporting Model" applicable by local governments in Turkey and to make "Integrated Performance Measurements". In line with the purpose of the study, annual reports published by 29 M . . .etropolitan Municipalities in Turkey between 2018-2020 were examined, the social data obtained from that reports were digitized with the "content analysis" method, and a model proposal was constituted and performance measurement was together with the opinions of 12 experts, by using the "analytical hierarchy process" technique of "multi-criteria decision making" methods. The result of the analysis indicate that integrated reporting is an applicable reporting model for Municipalities and current reporting models of them close to integrated reporting in terms of their contents but different by their structures, and frameworks. Daha fazlası Daha az

Strategic Advice Seeking Behavior of Different Leadership Styles and its Impact On Strategic Decision Outcomes: An Overview Of Turkish Companies

Gül, Ahmet Furkan

Preprint | 2023 | Yeditepe University Academic and Open Access Information System

Decision making, and strategic decision making have been a focal and popular area of management literature, and numerous scholars have conducted thorough research to explain the relationships between each antecedent, characteristic, or variable and the outcomes of the strategic decision process. In addition, recent studies have looked at decision making from an upper echelons" perspective and tried to investigate how the top management teams, boards of directors, and CEOs in organizations take such strategic decisions. Scholars have also looked at how these executives seek and utilize essential information that can be acquired eithe . . .r through internal or external resources, which is referred to as advice seeking behavior. The term "advice seeking behavior" has been recently attracting a lot of attention in the literature; however, the amount and depth of these studies have been rather limited and very specific. Therefore, this research aims to provide an integrated and explanatory approach to explain how the upper echelons in organizations, especially CEOs, take strategic decisions and how they seek advice during this process. In addition, the research also aims to combine the literature on strategic decision-making and the upper echelons by integrating leadership style literature to understand how each style affects advice seekin Daha fazlası Daha az

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