cemil kuzey | Murray State University (original) (raw)

Papers by cemil kuzey

Research paper thumbnail of Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Australasian Accounting, Business and Finance Journal, 2017

Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, tog... more Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, together with the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

Research paper thumbnail of Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector

International Journal of Production Economics

Research paper thumbnail of Journal of Economics and Financial Analysis Impact of Health Care Employees' Job Satisfaction on Organizational Performance Support Vector Machine Approach

This study is undertaken to search for key factors that contribute to job satisfaction among heal... more This study is undertaken to search for key factors that contribute to job satisfaction among health care workers, and also to determine the impact of these underlying dimensions of employee satisfaction on organizational performance. Exploratory Factor Analysis (EFA) is applied to initially uncover the key factors, and then, in the next stage of analysis, a popular data mining technique, Support Vector Machine (SVM) is employed on a sample of 249 to determine the impact of job satisfaction factors on organizational performance. According to the proposed model, the main factors are revealed to be management's attitude, pay/reward, job security and colleagues.

Research paper thumbnail of Functional Diversity, Absorptive Capability and Product Success: The Moderating Role of Project Complexity in New Product Development Teams

Creativity and Innovation Management, 2015

Absorptive capability appears to be an appealing concept in the technology and innovation managem... more Absorptive capability appears to be an appealing concept in the technology and innovation management literature. Though absorptive capability attracts researchers from a variety of disciplines, team‐level empirical research on it is scant. In this study, we operationalized team absorptive capability as a multidimensional construct involving knowledge acquisition, assimilation and exploitation. This study also explores the moderating effect of project complexity between team absorptive capability and new product success. In studying the data from 239 new product development projects using partial least squares structural equation modelling, we found that team functional diversity is a significant determinant of team absorptive capability. Moreover, regarding the relationships between team absorptive capability and new product success, we uncovered that (i) new product success is dependent on the ability to understand the acquired knowledge, and (ii) the teams appear to be more cautious in putting the assimilated knowledge into practice to the extent that project complexity increases.

Research paper thumbnail of E-Service Quality Subdimensions and their Effects upon Users’ Behavioral and Praising Intentions in Internet Banking Services

International Journal of Business Innovation and Research

Research paper thumbnail of Corporate social responsibility: Is it a matter of slack financial resources or strategy or both?

Managerial and Decision Economics

Research paper thumbnail of Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

Tourism Economics

Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interact... more Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environment are less likely than those in a less ethical environment to disclose a sustainability report. However, accountability yields the opposite result; firms established in environments characterized by high accountability are more likely than low accountability environments to issue a sustainability report, which implies a complementary effect between the strength of the accountability and the firms’ sustainability disclosures. This verifies that the weakness or strength of informal and formal institutional forces exert considerable influence on firms’ desire to carry out sustainability reporting. However, this influence is not true of the ac...

Research paper thumbnail of The link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments

Managerial and Decision Economics

Research paper thumbnail of The mediating role of corporate governance between public governance and logistics performance: International evidence

Research paper thumbnail of A Panel Data Analysis of Graphical Disclosure in Annual Reports of Turkish Firms

Research paper thumbnail of The Impact of Exchange Rate Volatility on Exports in Turkey

International Finance eJournal, 2012

This paper empirically investigates the impact of exchange rate volatility, export prices and wei... more This paper empirically investigates the impact of exchange rate volatility, export prices and weighed GDP of most of the trading partners of Turkey on aggregate exports for the period from 2003:2 to 2010:12. The primary focus is the impact of exchange rate volatility on exports from Turkey. To achieve this purpose, various approaches were employed previously. In line with the previous studies, the OLS regression method was employed. Appropriate tests to ensure the reliability of the analysis were undertaken. Time series data were used for the analysis. Cross correlation to determine the relationship between the pairs of variables was utilized. Our results indicated that there was a negative relationship between exports and volatility; however, this relationship was not significant at a level of 5%. Even though there were many studies exploring the impact of the volatility of the exchange rate on exports, there was no consensus for validation of the results among these various studie...

Research paper thumbnail of Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

Journal of Modelling in Management, 2021

Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfac... more Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul. Design/methodology/approach Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis. Findings Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, ...

Research paper thumbnail of Does governance quality explain the sustainability reporting tendency of the public sector? Worldwide evidence

The objective of this study is to investigate whether governance quality is associated with the s... more The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have collected...

Research paper thumbnail of Association among Performance Metrics under the Balanced Scorecard System: Perceptions of Bank Personnel

Research paper thumbnail of Climate and product quality in software development teams: assessing the mediating role of problem solving and learning

The popularity of new product development has been increasing in knowledgeintensive organizations... more The popularity of new product development has been increasing in knowledgeintensive organizations as a means to manage aggressive competition. Given the criticality of product development to the performance of many organizations, it is important to unveil the mechanisms that support problem solving. In line with the relevant literature, this study examined the relationships among team climate, team problem solving, team learning, and software quality. As well, this study explored the mediating effect of team problem solving on the relationship between team climate and team learning, and the mediating effect of team learning on the relationship between team problem solving and software quality. By using 139 questionnaires from different projects, structural equation modeling was employed as a statistical analysis tool to investigate the given hypotheses. The findings showed that (i) team climate was positively related to team problem solving, ii) team problem solving positively influ...

Research paper thumbnail of Factors Affecting the Effectiveness and Sustainability of Non-Governmental Organizations

Organizational Cultures: An International Journal

Research paper thumbnail of Foreign Direct Investment Decision-Making Motives for Multinational Enterprises: A Study of Eight Firms in an Emerging Economy

Journal of Management, Economics, and Industrial Organization

Foreign direct investment (FDI) is a key element of the global economy, which is an engine of emp... more Foreign direct investment (FDI) is a key element of the global economy, which is an engine of employment, technological progress, productivity improvements, and, ultimately, economic growth, especially within emerging countries. As an emerging country, India has attracted the attention of multinational enterprises in recent years. This study aims to explore a variety of foreign direct investment decision-making motives of multinational enterprises which have entered the market in India. Qualitative research methodology was incorporated in this study to investigate different FDI decision-making motives by means of interviews with the representatives of eight companies who hold enterprises in India in which the study findings regarding the various entry modes, location choices, strategies, opportunities and challenges faced by multinational entities in the Indian market were explored.

Research paper thumbnail of Do shareholders reward or punish risky firms due to CSR reporting and assurance?

Managerial and Decision Economics

Research paper thumbnail of The Relationship Between Unlearning and Innovation Ambidexterity with the Performance of New Product Development Teams

Group Decision and Negotiation

Previous research has suggested that unlearning is not linked to performance improvements in a te... more Previous research has suggested that unlearning is not linked to performance improvements in a team setting. Further, unlearning may have deleterious effects on performance outcomes because when it happens, teams are likely to lose the way they perform tasks and the reasons for their operational existence. In contrast, this study predicts that teams can conduct exploitative and exploratory activities in a balanced manner predicated on unlearning practices to improve new product development (NPD) performance. We hypothesized that while unlearning allows NPD teams to balance exploitative and exploratory learning activities, simultaneous yet balanced exploitation and exploration at high levels, namely innovation ambidexterity, links unlearning practices to NPD performance. This occurs by providing task-relevant knowledge for the replacement of outdated routines and beliefs during NPD processes. Data were collected from 198 NPD teams (i.e., 464 individual participants). The examination ...

Research paper thumbnail of Does Innovation Capital Mediate the Link between Human Capital Investment and Financial Performance? An International Investigation

Journal of East-West Business

Using a comprehensive database of 6,331 firms obtained from 78 countries, this study examines the... more Using a comprehensive database of 6,331 firms obtained from 78 countries, this study examines the impact of human capital investment in employee training and development upon the firm financial performance through the research and development intensity of innovation capital. Various analyses were employed, including descriptive statistics, Pearson's correlation analysis, and mediation analysis. Study results revealed the partial mediation role of innovation capital upon the relationship between human capital investment and firm performance as measured by accounting-based return on assets. However, the role of innovation capital converted to full mediation when market-based Tobin's Q was used for the performance measurement.

Research paper thumbnail of Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Australasian Accounting, Business and Finance Journal, 2017

Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, tog... more Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, together with the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

Research paper thumbnail of Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector

International Journal of Production Economics

Research paper thumbnail of Journal of Economics and Financial Analysis Impact of Health Care Employees' Job Satisfaction on Organizational Performance Support Vector Machine Approach

This study is undertaken to search for key factors that contribute to job satisfaction among heal... more This study is undertaken to search for key factors that contribute to job satisfaction among health care workers, and also to determine the impact of these underlying dimensions of employee satisfaction on organizational performance. Exploratory Factor Analysis (EFA) is applied to initially uncover the key factors, and then, in the next stage of analysis, a popular data mining technique, Support Vector Machine (SVM) is employed on a sample of 249 to determine the impact of job satisfaction factors on organizational performance. According to the proposed model, the main factors are revealed to be management's attitude, pay/reward, job security and colleagues.

Research paper thumbnail of Functional Diversity, Absorptive Capability and Product Success: The Moderating Role of Project Complexity in New Product Development Teams

Creativity and Innovation Management, 2015

Absorptive capability appears to be an appealing concept in the technology and innovation managem... more Absorptive capability appears to be an appealing concept in the technology and innovation management literature. Though absorptive capability attracts researchers from a variety of disciplines, team‐level empirical research on it is scant. In this study, we operationalized team absorptive capability as a multidimensional construct involving knowledge acquisition, assimilation and exploitation. This study also explores the moderating effect of project complexity between team absorptive capability and new product success. In studying the data from 239 new product development projects using partial least squares structural equation modelling, we found that team functional diversity is a significant determinant of team absorptive capability. Moreover, regarding the relationships between team absorptive capability and new product success, we uncovered that (i) new product success is dependent on the ability to understand the acquired knowledge, and (ii) the teams appear to be more cautious in putting the assimilated knowledge into practice to the extent that project complexity increases.

Research paper thumbnail of E-Service Quality Subdimensions and their Effects upon Users’ Behavioral and Praising Intentions in Internet Banking Services

International Journal of Business Innovation and Research

Research paper thumbnail of Corporate social responsibility: Is it a matter of slack financial resources or strategy or both?

Managerial and Decision Economics

Research paper thumbnail of Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

Tourism Economics

Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interact... more Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environment are less likely than those in a less ethical environment to disclose a sustainability report. However, accountability yields the opposite result; firms established in environments characterized by high accountability are more likely than low accountability environments to issue a sustainability report, which implies a complementary effect between the strength of the accountability and the firms’ sustainability disclosures. This verifies that the weakness or strength of informal and formal institutional forces exert considerable influence on firms’ desire to carry out sustainability reporting. However, this influence is not true of the ac...

Research paper thumbnail of The link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments

Managerial and Decision Economics

Research paper thumbnail of The mediating role of corporate governance between public governance and logistics performance: International evidence

Research paper thumbnail of A Panel Data Analysis of Graphical Disclosure in Annual Reports of Turkish Firms

Research paper thumbnail of The Impact of Exchange Rate Volatility on Exports in Turkey

International Finance eJournal, 2012

This paper empirically investigates the impact of exchange rate volatility, export prices and wei... more This paper empirically investigates the impact of exchange rate volatility, export prices and weighed GDP of most of the trading partners of Turkey on aggregate exports for the period from 2003:2 to 2010:12. The primary focus is the impact of exchange rate volatility on exports from Turkey. To achieve this purpose, various approaches were employed previously. In line with the previous studies, the OLS regression method was employed. Appropriate tests to ensure the reliability of the analysis were undertaken. Time series data were used for the analysis. Cross correlation to determine the relationship between the pairs of variables was utilized. Our results indicated that there was a negative relationship between exports and volatility; however, this relationship was not significant at a level of 5%. Even though there were many studies exploring the impact of the volatility of the exchange rate on exports, there was no consensus for validation of the results among these various studie...

Research paper thumbnail of Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

Journal of Modelling in Management, 2021

Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfac... more Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul. Design/methodology/approach Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis. Findings Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, ...

Research paper thumbnail of Does governance quality explain the sustainability reporting tendency of the public sector? Worldwide evidence

The objective of this study is to investigate whether governance quality is associated with the s... more The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have collected...

Research paper thumbnail of Association among Performance Metrics under the Balanced Scorecard System: Perceptions of Bank Personnel

Research paper thumbnail of Climate and product quality in software development teams: assessing the mediating role of problem solving and learning

The popularity of new product development has been increasing in knowledgeintensive organizations... more The popularity of new product development has been increasing in knowledgeintensive organizations as a means to manage aggressive competition. Given the criticality of product development to the performance of many organizations, it is important to unveil the mechanisms that support problem solving. In line with the relevant literature, this study examined the relationships among team climate, team problem solving, team learning, and software quality. As well, this study explored the mediating effect of team problem solving on the relationship between team climate and team learning, and the mediating effect of team learning on the relationship between team problem solving and software quality. By using 139 questionnaires from different projects, structural equation modeling was employed as a statistical analysis tool to investigate the given hypotheses. The findings showed that (i) team climate was positively related to team problem solving, ii) team problem solving positively influ...

Research paper thumbnail of Factors Affecting the Effectiveness and Sustainability of Non-Governmental Organizations

Organizational Cultures: An International Journal

Research paper thumbnail of Foreign Direct Investment Decision-Making Motives for Multinational Enterprises: A Study of Eight Firms in an Emerging Economy

Journal of Management, Economics, and Industrial Organization

Foreign direct investment (FDI) is a key element of the global economy, which is an engine of emp... more Foreign direct investment (FDI) is a key element of the global economy, which is an engine of employment, technological progress, productivity improvements, and, ultimately, economic growth, especially within emerging countries. As an emerging country, India has attracted the attention of multinational enterprises in recent years. This study aims to explore a variety of foreign direct investment decision-making motives of multinational enterprises which have entered the market in India. Qualitative research methodology was incorporated in this study to investigate different FDI decision-making motives by means of interviews with the representatives of eight companies who hold enterprises in India in which the study findings regarding the various entry modes, location choices, strategies, opportunities and challenges faced by multinational entities in the Indian market were explored.

Research paper thumbnail of Do shareholders reward or punish risky firms due to CSR reporting and assurance?

Managerial and Decision Economics

Research paper thumbnail of The Relationship Between Unlearning and Innovation Ambidexterity with the Performance of New Product Development Teams

Group Decision and Negotiation

Previous research has suggested that unlearning is not linked to performance improvements in a te... more Previous research has suggested that unlearning is not linked to performance improvements in a team setting. Further, unlearning may have deleterious effects on performance outcomes because when it happens, teams are likely to lose the way they perform tasks and the reasons for their operational existence. In contrast, this study predicts that teams can conduct exploitative and exploratory activities in a balanced manner predicated on unlearning practices to improve new product development (NPD) performance. We hypothesized that while unlearning allows NPD teams to balance exploitative and exploratory learning activities, simultaneous yet balanced exploitation and exploration at high levels, namely innovation ambidexterity, links unlearning practices to NPD performance. This occurs by providing task-relevant knowledge for the replacement of outdated routines and beliefs during NPD processes. Data were collected from 198 NPD teams (i.e., 464 individual participants). The examination ...

Research paper thumbnail of Does Innovation Capital Mediate the Link between Human Capital Investment and Financial Performance? An International Investigation

Journal of East-West Business

Using a comprehensive database of 6,331 firms obtained from 78 countries, this study examines the... more Using a comprehensive database of 6,331 firms obtained from 78 countries, this study examines the impact of human capital investment in employee training and development upon the firm financial performance through the research and development intensity of innovation capital. Various analyses were employed, including descriptive statistics, Pearson's correlation analysis, and mediation analysis. Study results revealed the partial mediation role of innovation capital upon the relationship between human capital investment and firm performance as measured by accounting-based return on assets. However, the role of innovation capital converted to full mediation when market-based Tobin's Q was used for the performance measurement.