SOSYAL SERMAYENİN DENETİMİ ÜZERİNE BİR ARAŞTIRMA

Sosyal sermaye kavramı son zamanlarda işletmeler için giderek önem kazanmaktadır. İşletmelerin sosyal sermayelerinin geliştirilmesi için sosyal sermayenin sürekli olarak izlenmesi, kontrol edilmesi ve sonuç olarak denetlenmesi gerekmektedir. Literatürde yer alan çalışmalarda konu ile ilgili olarak yeterince çalışma bulunmaması, konu hakkında birçok araştırmanın yapılması gerektiğini göstermektedir. Bu çalışma, sosyal sermayenin denetimi kavramını ortaya koymaktadır. Sosyal sermayedeki gelişmenin sürekliliğinin sağlanabilmesi için denetimine de gereken önem verilmelidir. Çalışmada büyük ölçekli bir işletme üzerinde bir örnek uygulamanın yapılması suretiyle, sosyal sermaye denetiminin nasıl gerçekleştirileceğinin açıklanması amaçlanmaktadır. Uygulama kısmında öncelikle işletmenin sosyal sermaye yapısı incelenmektedir. Sosyal sermayenin genel olarak kabul gören üç temel boyutu bulunmaktadır. Bunlar; güven, normlar ve ağlardır(network). Dolayısıyla sosyal sermaye; güven, normlar ve ağlar çerçevesinde analiz edilmektedir. İşletmenin sosyal sermayesinin incelenmesinin ardından sosyal sermayenin denetimi araştırılmaktadır. Oluşturulan örnek denetim uygulama önerileri ile denetimin nasıl gerçekleştirilebileceği açıklanmaktadır.

Anahtar Kelimeler:

Sosyal Sermaye, Sosyal Sermaye Denetimi, Güven, Normlar, Network

A RESEARCH ON SOCIAL CAPITAL AUDIT

The concept of social capital has become increasingly important for companies in recent years. The social capital needs to be continuously monitored, controlled and consequently audited for the development of the social capital of enterprises. The fact that there are not enough studies in the literature about the subject suggests that many researches should be done about the social capital audit. This study reveals the concept of social capital audit. In order to ensure the continuity of the development in social capital, necessary attention should be paid to auditing activities. The aim of this study is to explain how to implement social capital audit by making a sample application on a large scale enterprise. In the application part, the social capital structure of the company is examined firstly. There are three generally accepted dimensions of social capital. These are; trust, norms and networks. Therefore social capital is analyzed around trust, norms and networks. After examining the social capital of the company, the audit of the social capital is being investigated. It explains how the audit can be implemented with the generated sample audit application proposals.

Keywords:

Social Capital, Social Capital Audit, Trust, Norms, Network,

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