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AİLE ŞİRKETLERİNİN FİNANSAL KARAR VERME SÜREÇLERİ: PLANLI DAVRANIŞ TEORİSİ ÇERÇEVESİNDE BİR ARAŞTIRMA
2022
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
Abstract:

Bu çalışmanın amacı, Planlı Davranış Teorisi çerçevesinde aile şirketlerinin finansal karar verme süreçlerini etkileyen faktörleri incelemektir. Araştırmada, Aksaray OSB’de faaliyet gösteren aile şirketleri anakütle olarak tespit edilmiş ve 160 adet aile şirketi sahibi/yöneticisine bir anket uygulanmıştır. Toplanan verilere tanımlayıcı istatistikler ile açımlayıcı faktör analizi, keşfedici faktör analizi ve yol analizleri uygulanmıştır. Elde edilen bulgular, aile normları ve tutumun davranışsal niyet üzerinde etkili olduğunu göstermiştir.

Keywords:

Financial Decision-making Processes Of Family Companies: A Research Within The Framework Of The Theory Of Planned Behavior
2022
Author:  
Abstract:

The aim of this study was to examine the factors affecting the financial decision-making processes of family companies within the framework of the theory of planned behavior. In the research, family companies operating in Aksaray OSB (Organized Industrial Zone) were determined as the population and a questionnaire was distributed to 160 family business owners/managers. Descriptive statistics, exploratory factor analysis, exploratory factor analysis, and path analysis were applied to the collected data. The findings obtained showed that family norms and attitude affected behavioral intention.

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Muhasebe ve Vergi Uygulamaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 441
Cite : 1.697
2023 Impact : 0.379
Muhasebe ve Vergi Uygulamaları Dergisi