Kamu Teşvikleri ve Firma Performansı İlişkisinde Ar-Ge ve Firma Büyüklüğü Nasıl Rol Oynar?

Bu çalışmanın amacı, Türkiye'de faaliyet gösteren şirketlerin büyüklüklerine göre uygulanan teşviklerden yararlanma düzeylerini ve bu teşviklerin performanslarına yansımalarını incelemektir. Teşvikler ve performans arasındaki ilişkinin incelenmesinde Ar-Ge departmanlarına sahip firmaların ve firma büyüklüklerinin etkileri interaktif olarak tartışılmaktadır. Bu kapsamda 577 yöneticiden anket yoluyla elde edilen veriler SPSS ve Process Macro uygulamaları ile değerlendirilmiştir. Araştırmada açıklayıcı faktör, regresyon ve düzenleyici değişken analizleri yapılmıştır. Araştırmanın sonuçlarına göre, kamu teşviklerinden yararlanma düzeyi, Ar-Ge departmanlarının varlığı ve firmaların büyüklüğü, genel ve finansal performanslarını olumsuz ve anlamlı bir şekilde etkilemektedir. Teşviklerden yararlanan Ar-Ge departmanları olan şirketler, teşviklerden yararlanan büyük şirketler ve Ar-Ge departmanları olan büyük şirketler için bu ilişki olumlu ve anlamlı hale gelmektedir. Bu kapsamda yapılan detaylı analizlerde firmalar küçüldükçe kamu teşviklerinin firma (genel ve finansal) performansına etkisinde Ar-Ge departmanı olmayanlar lehine anlamlı bir etki görülmektedir. Üstelik bu durum Ar-Ge departmanına sahip olanlar için tam tersi bir etki yaratıyor. Öte yandan, firma büyüdükçe kamu teşviklerinin genel ve finansal performans üzerindeki etkisinin Ar-Ge departmanı olan firmalar lehine önemli ölçüde arttığı gözlemlenmiştir. Diğer bir deyişle, Ar-Ge departmanı olan büyük firmalarda teşvik düzeyi arttıkça performans önemli ölçüde artarken, Ar- Ge departmanı olmayan büyük firmalarda teşviklerdeki artış performans ile negatif ve anlamlı bir ilişki göstermektedir.

How do R&D and Firm Size Play a Role in The Relationship Between Public Incentives and Firm Performance?

The aim of this study is to examine the level of benefiting from the incentives applied according to the size of the companies operating in Turkey and the reflections of these incentives on their performance. In examining the relationship between incentives and performance, the effects of firms having R&D departments and firm sizes are discussed interactively. In this context, the data obtained through questionnaires from 577 managers were evaluated with SPSS and Process Macro applications. Explanatory factor, regression and regulatory variable analyzes were performed in the study. According to the results of the study, the level of benefiting from public incentives, the existence of R&D departments and the size of the firms affect their general and financial performances negatively and significantly. This relationship becomes positive and meaningful for companies with R&D departments benefiting from incentives, large companies benefiting from incentives and large companies with R&D departments. In the detailed analyzes made in this context, as the companies get smaller, there is a significant effect in favor of those who do not have an R&D department in the effect of public incentives on the company's (general and financial) performance. Moreover, this situation has the opposite effect on those who have an R&D department. On the other hand, it has been observed that as the firm grows, the effect of public incentives on general and financial performance increases significantly in favor of firms with R&D departments. In other words, as the level of incentive increases in large firms with R&D departments, performance increases significantly, whereas in large firms without R&D department, the increase in incentives shows a negative and significant relationship with performance.

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