Bütünleşik iç kontrol sistemi etkinliğinin ölçülmesi ve örgüt kültürü ile ilişkisi: Turkuvaz Görsel/İşitsel Medya uygulaması
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2022
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IKSAD GLOBAL Publications
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın amacı, iç kontrol sistemi etkinliğinin ölçülmesini sağlamak ve örgüt kültürü ile arasında ilişki olup olmadığını Turkuvaz Görsel/İşitsel Medya üzerinden açıklamaya çalışmaktır. Çalışmada, iç kontrol sistemi etkinliği ile örgüt kültürüne yönelik algıların demografik özelliklere göre farklılık arzedip arzetmediğinin incelenmesi de amaçlanmıştır. Bu doğrultuda 3 adet ana hipotez, 16 adet de alt hipotez oluşturulmuştur. Nicel araştırma yöntemi kullanılan araştırmada vaka çalışması olarak Turkuvaz Medya’nın görsel/işitsel alanda yayın yapan mecraları incelenmiştir. Veriler anket tekniğiyle toplanmış, her iki kavram için oluşturulan anketler medya çalışanlarına e-posta yoluyla gönderilmiştir. Anket çalışması pozisyon farkı gözetmeksizin yönetici, ara kademe ve çalışanlara uygulanmış ve toplamda 309 geri dönüş sağlanmıştır. 5’li likert ölçeklemesine uygun anket verilerinin analizinde, tanımlayıcı istatistikler frekans, yüzde, ortalama, standart sapma değerleri hesaplanmıştır. Ölçeklerin güvenilirlik analizleri için Co.Alpha testi, uygunluk düzeyleri için Kolmogrov Smirnov testi, katılımcıların demografik özelliklerine göre incelenmesinde bağımsız t-testi ve Varyans analizi kullanılmıştır. Verilerin analizi için SPSS 25.0 paket programı kullanılarak, boyutlar arasındaki ilişkilerin incelenmesinde korelasyon, çoklu düzeylerdeki ilişkilerin incelenmesinde regresyon analizi uygulanmıştır. Çalışma neticesinde; bütünleşik iç kontrol sisteminin bileşenlerinden kontrol ortamı boyutunun, örgüt kültürü ve iç kontrol sistemiyle pozitif yönlü ve güçlü düzeyde anlamlı ilişki gösterdiği, tüm kültür tiplerinin en fazla kontrol ortamından etkilendiği gözlemlenmiştir. Ayrıca Turkuvaz Görsel/İşitsel Medya’nın en gelişmiş kurumsal COSO bütünleşik iç kontrol modeli çerçevesinde etkin bir iç kontrol sistemine sahip olduğu ve kontrol faaliyetlerinin etkin şekilde kullanıldığı anlaşılmıştır. Kurumda egemen kültürün Hiyerarşi olduğu, iç kontrol sisteminin en yüksek düzeyde ilişkiyi Hiyerarşi kültürü ile gösterdiği ve kurumun yüksek düzeyde bir örgüt kültürüne sahip olduğu görülmüştür. Demografik özelliklere göre kadın çalışanlarının örgüt kültürü ve iç kontrol sistemi algılarının erkeklerden daha yüksek düzeyde olduğu, ara kademe çalışanlar ile lisansüstü eğitime sahip çalışanların algılarının diğer pozisyon ve eğitim seviyelerinden düşük düzeyde olduğu gözlemlenmiştir. Çalışmanın ayrıca, şirketlerin iç kontrol yapılarını güçlendirmelerine ve güçlü bir örgüt kültürü inşa etmelerine yönelik odaklanmaları gereken hususlara bir farkındalık ve katkı sağlaması umulmaktadır. Araştırmanın yalnızca görsel ve işitsel yayın birimlerini içerip holdingin genelini kapsamaması, uygulamanın sadece Turkuvaz çalışanlarına yönelik olması nedeniyle sonuçların tüm medya sektörüne şamil edilememesi ve anketlerde objektiflikten uzak cevap verme ihtimalinin varlığı, çalışmanın temel kısıtlarını oluşturmaktadır.
The purpose of the study is to measure the effectiveness of the internal control system and to try to explain whether there is a relationship between organizational culture and Turkuvaz Television Media. In addition, it is also aimed to examine whether the effectiveness of the internal control system and the perceptions of organizational culture differ according to demographic characteristics. In this context, 3 main hypotheses and 16 sub-hypotheses were formed. In the research created with the quantitative research method, Turkuvaz Media's channels that broadcast in the audio/visual field were examined as a case study. The data were collected by the questionnaire technique, and the questionnaires created for both concepts were sent to the media workers via e-mail. The survey suitable for 5-point Likert scale was applied to managers, mid-level and employees regardless of their position, and a total of 309 responses were received. In the analysis of the survey data, descriptive statistics frequency, percentage, mean and standard deviation values were calculated. For reliability analyzes of the scales, Co. Alpha test, Kolmogrov Smirnov test for fitness levels, independent t-test and analysis of variance were used to analyze participants according to demographic characteristics. For the analysis of the data, the SPSS 25.0 package program was used, correlation analysis was used to examine the relations between dimensions, and regression analysis was applied to examine the relations at multiple levels. In conclusion; It was observed that the control environment dimension, which is one of the components of the integrated internal control system, has a positive and strong significant relationship with the organizational culture and internal control system, and that all culture types are mostly affected by the control environment. In addition, it was found that Turkuvaz Media has an effective internal control system within the framework of the most advanced corporate integrated internal control model, COSO approach, and control activities are used effectively. It was concluded that the dominant culture of the institution is Hierarchy, the internal control system shows the highest level of relationship with the Hierarchy culture and the institution has a high level of organizational culture. According to demographic characteristics, it was observed that female employees' perceptions of organizational culture and internal control system are at a higher level than males, and that the perceptions of mid-level employees and employees with graduate education are at a lower level than other positions and education levels. It is also hoped that the study will raise awareness and contribute to the issues that companies need to focus on to strengthen their internal control structures and build a strong organizational culture. The main limitations of the study are the fact that the research only includes the audio-visual broadcasting units and does not cover the entire holding, the results cannot be included in the entire media sector because the application is only for Turkuvaz employees, and the possibility of giving unobjective answers in the surveys.
The purpose of the study is to measure the effectiveness of the internal control system and to try to explain whether there is a relationship between organizational culture and Turkuvaz Television Media. In addition, it is also aimed to examine whether the effectiveness of the internal control system and the perceptions of organizational culture differ according to demographic characteristics. In this context, 3 main hypotheses and 16 sub-hypotheses were formed. In the research created with the quantitative research method, Turkuvaz Media's channels that broadcast in the audio/visual field were examined as a case study. The data were collected by the questionnaire technique, and the questionnaires created for both concepts were sent to the media workers via e-mail. The survey suitable for 5-point Likert scale was applied to managers, mid-level and employees regardless of their position, and a total of 309 responses were received. In the analysis of the survey data, descriptive statistics frequency, percentage, mean and standard deviation values were calculated. For reliability analyzes of the scales, Co. Alpha test, Kolmogrov Smirnov test for fitness levels, independent t-test and analysis of variance were used to analyze participants according to demographic characteristics. For the analysis of the data, the SPSS 25.0 package program was used, correlation analysis was used to examine the relations between dimensions, and regression analysis was applied to examine the relations at multiple levels. In conclusion; It was observed that the control environment dimension, which is one of the components of the integrated internal control system, has a positive and strong significant relationship with the organizational culture and internal control system, and that all culture types are mostly affected by the control environment. In addition, it was found that Turkuvaz Media has an effective internal control system within the framework of the most advanced corporate integrated internal control model, COSO approach, and control activities are used effectively. It was concluded that the dominant culture of the institution is Hierarchy, the internal control system shows the highest level of relationship with the Hierarchy culture and the institution has a high level of organizational culture. According to demographic characteristics, it was observed that female employees' perceptions of organizational culture and internal control system are at a higher level than males, and that the perceptions of mid-level employees and employees with graduate education are at a lower level than other positions and education levels. It is also hoped that the study will raise awareness and contribute to the issues that companies need to focus on to strengthen their internal control structures and build a strong organizational culture. The main limitations of the study are the fact that the research only includes the audio-visual broadcasting units and does not cover the entire holding, the results cannot be included in the entire media sector because the application is only for Turkuvaz employees, and the possibility of giving unobjective answers in the surveys.
Açıklama
Anahtar Kelimeler
COSO Bütünleşik İç Kontrol Çerçevesi, İç Kontrol Sistemi Etkinliği, Medya, Örgütsel Kültür, COSO Integrated Internal Control Framework, Internal Control System, Media
Kaynak
Al Farabi 11th International Conference on Social Sciences, 25-6, August 19-20, 2022: Abstracts Book
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Aksoy, T. ve Karacan, Ö. (2022). Bütünleşik iç kontrol sistemi etkinliğinin ölçülmesi ve örgüt kültürü ile ilişkisi: Turkuvaz görsel/işitsel medya uygulaması. Al Farabi 11th International Conference on Social Sciences, August 19-20, 2022, Atatürk University, Erzurum: Abstracts Book içinde (217-218. ss.). Iksad Global Publications.
