WoS İndeksli Yayınlar Koleksiyonu

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/8653

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  • Editorial
  • Article
    Citation - WoS: 2
    Citation - Scopus: 2
    Does the Fuzzy Logic Model Explains More? Moderating Effect of Personality on the Relationship Between Sr-Hrm and Job Performance
    (Emerald Publishing, 2025) Ozkan-Canbolat, Ela; Kalemci, R. Arzu; Kalemci-Tuzun, Ipek
    Purpose: The purpose of this study is to examine the moderating effect of personality traits on social responsibility-oriented human resources management (SR-HRM) practices and job performance. Design/methodology/approach: The sample of the study consists of 442 employees working in firms developing knowledge and innovation-based systems in Ankara (Turkey). The strengths of this study stem from its methodology, which contributes to the literature in terms of analysis comparing linear and fuzzy set qualitative comparative analyzes (fsQCA). Findings: Both linear analyses and fsQCA results show the moderating effect of conscientiousness on the relationship between job performance and SR-HRM. Both models demonstrate the impact of agreeableness on business performance. Study results indicate that linear and fsQCA examine the moderating effect of conscientiousness in the same way as the literature. The linear analysis results differ from fsQCA, which examined the moderating effect of compatibility in this study. The fsQCA results of this study show that SR-HRM affects job performance when extraversion and conscientiousness are taken into account. Research limitations/implications: Further research may compare linear and fuzzy logic models about moderating and mediating effects. Future researchers may highlight the increasing importance of linear and fsQCA in any organizational behavior or organizational theory subject. Practical implications: The main implication is that managers should consider the significant impacts of effective SR-HRM development on employees’ job performance. Personality traits should be taken into account in HRM processes such as recruitment and retention. Social implications: The main contribution of the current study is the insight it provides into the moderating effects of the big five personality traits on the relationship between job performance and SR-HRM and how they differ in the linear model and fsQCA. Originality/value: The current study contributes to the relevant literature by presenting the research design and questions. Using a multi-method approach, this research provides a better understanding of patterns between variables and contributes to the existing literature. © 2024, Emerald Publishing Limited.
  • Book Part
    Citation - WoS: 1
    Citation - Scopus: 5
    Some Observations on Ifrs 15 and Ifrs 16 in the Airline Industry: the Case of Air France - Klm
    (Emerald Group Publishing Ltd, 2022) Ozturk, Can
    This chapter focuses on the IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry considering the case of Air France - KLM (AF-KLM). This airline timely adopted IFRS 15 and early adopted IFRS 16 for the year 2018 and restated its 2017 financial statements using the full retrospective method so that the 2018 financial statements of the airline provide comparative financial information during the transition phase from IAS 18 to IFRS 15 as well as from IAS 17 to IFRS 16. In the first part of the chapter, liquidity, solvency, and profitability ratios along with cash flow ratios were used to analyze the cumulative effect of IFRS 15 and IFRS 16 using 2017 and restated 2017 financial statements. In this context, results indicate that the liquidity ratios decreased, and the solvency ratios increased in general. In addition, the cumulative effect of IFRS 15 and IFRS 16 created an upward change in general on profitability ratios based on the several performance parameters that should be considered during the transition from IAS 18 to IFRS 15 and from IAS 17 to IFRS 16. Overall, IFRS 15 has minor effect and IFRS 16 has major effect on the financial statements of AF-KLM. In the second part of the chapter, the compliance level of the mandatory disclosures requirements of the airline was examined from the lessee standpoint and the research pointed out that the airline fully complied with these disclosures at its first adoption of IFRS 16 and provided some voluntary disclosures as well.