İnsan kaynakları yönetiminin stratejik olarak yönlendirilmesinin finansal performansı etkileyip etkilemediğinin analizi

Bu çalışmanın amacı, işletmelerin genel ve insan kaynakları yönetimi alanında stratejik olarak yönlendirilmiş olmaları ile finansal performansları arasında bir ilişkinin olup olmadığını ortaya koymaktır. Bu çalışmada iki koşulu sağlayan işletmeler stratejik olarak yönlendirilmiş olarak kabul edilmiştir: Genel işletme vizyonunun, misyonunun ve değerlerinin yanı sıra insan kaynakları yönetimi alanında vizyonun, misyonun ve değerlerin, stratejilerin ve politikaların belirlenmiş ve web sitelerinde tüm paydaşlarına ilan edilmiş olması. Araştırmada kurulan modele göre, vergi öncesi kâr/satışlar, vergi öncesi kâr/net aktifler, üretimden satışlar/net aktifler ve brüt katma değer/net aktifler gibi performans göstergeleri araştırmanın bağımlı değişkenlerini oluşturmaktadır. Bağımsız değişkenler ise, işletmenin genel vizyonu, misyonu ve değerleri ile insan kaynakları vizyonu, misyonu ve değerleri, stratejileri ve politikalarıdır. Araştırmanın evreni Türkiye’nin İSO 500 Büyük Sanayi Kuruluşu 2006 listesinde yer alan işletmelerin tümünden oluşmaktadır. Yapılan hipotez testleri sonucunda araştırılan ilişkiler istatistiki olarak anlamlı bulunmamıştır.

Measuring whether strategically oriented human resource management will lead a difference in the financial performance of company

Purpose of this study is to find out whether strategically oriented human resource management will lead a difference in the financial performance of company. In this study a company is accepted as strategically oriented if it provides two conditions; the company must declare their general vision, mission and values and besides the company must declare their human resource vision, mission, strategies, values and policies to their shareholders in their websites. With respect to built up model in the research, performance indicators such as pre-tax profits/ sales, pre –tax profit/ net assets, sales from production/ net assets, and gross value added/ net assets constitute the dependent variables of the research. On the other hand, independent variables are company’s general vision, mission and values, and also human resource vision, mission and values, and strategies and policies. Research population is composed of entirety of companies that take place in the 2006 list of Turkey’s Top 500 Industrial Enterprises (ISO 500). As a result of hypothesis testing, analyzed relationships are found as statistically insignificant.

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