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A RESEARCH ON SOCIAL CAPITAL AUDIT

Year 2018, 17. UIK Special Issue, 85 - 102, 04.07.2018
https://doi.org/10.18092/ulikidince.431910

Abstract

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.

References

  • Accounting For Sustainability. (2018). Natural and Social Capital Accounting. Erişim Adresi https://www.accountingforsustainability.org/en/knowledge-hub/guides/Natural-social-capital.html
  • Bassani, C. (2007). Five Dimensions of Social Capital Theory as they Pertain to Youth Studies. Journal of Youth Studies, 10(1): 17-34.
  • Bouzdine, T. ve Bourakova-Lorgnier, M. (2004). The Role of Social Capital within Business Networks: Analysis of Structural and Relational Arguments. For The Fifth European Conference on Organisational Knowledge, Learning and Capabilities 5-6 April 2004, Innsbruck, Austria. Erişim Adresi https://warwick.ac.uk/fac/soc/wbs/conf/olkc/archive/oklc5/papers/e-3_bouzdine.pdf
  • Friedrich, P. (2015). Determining Social Capital by Social Accounting. VIIIth International Conference on Applied Economics Contemporary Issues In Economy 18-19 June 2015, Toruń, Poland. Erişim Adresi http://apcz.umk.pl/czasopisma/index.php/OeC/article/view/OeC.2015.003/6919
  • Harvard University. (2018). Social Capital Theory. Erişim Adresi https://sites.hks.harvard.edu/saguaro/web%20docs/GarsonSK06syllabus.htm
  • Kaasa, A. (2009). Effects of Different Dimensions of Social Capital on Innovative Activity: Evidence from Europe at the Regional Level. Technovation, 29: 218-233.
  • Liao, J. ve Welsch, H. (2005). Roles of Social Capital in Venture Creation: Key Dimensions and Research Implications. Journal of Small Business Management, 43(4): 345–362.
  • Lyon, F. (2000). Trust, Networks and Norms: The Creation of Social Capital in Agricultural Economies in Ghana. World Development, 28(4): 663-681.
  • Messner, S. F., Baumer, E. P. ve Rosenfeld, R. (2004). Dimensions of Social Capital and Rates of Criminal Homicide. American Sociological Review, 69: 882–903.
  • Mitchell, A.D. ve Bossert, T.J. (2007). Measuring Dimensions of Social Capital: Evidence from Surveys in Poor Communities in Nicaragua. Social Science & Medicine, 64: 50–63.
  • OECD. (2018). OECD Insights: Human Capital. Erişim Adresi https://www.oecd.org/insights/37966934.pdf
  • Portes, A. (1998). Social Capital: Its Origins and Applications in Modern Sociology. Annu. Rev. Sociol., 24: 1–24.
  • Newton, K. (1997). Social Capital and Democracy. American Behavioral Scientist, 40(5): 575-586.
  • Sasani, A., Rabani, M. ve Behrooz, A. (2012). Investigating the Effect of Human Capital and Social Capital on Innovation Using the Fuzzy AHP Method. New York Science Journal, 5(11): 142-151.
  • Tzanakis, M. (2013). Social Capital in Bourdieu’s, Coleman’s and Putnam’s Theory: Empirical Evidence and Emergent Measurement Issues. Educate, 13(2): 2-23.
  • Widén-Wulff, G. ve Ginman, M. (2004). Explaining Knowledge Sharing in Organizations Through the Dimensions of Social Capital. Journal of Information Science, 30(5): 448-458.
  • Wu, W. (2007). Dimensions of Social Capital and Firm Competitiveness Improvement: The Mediating Role of Information Sharing. Journal of Management Studies, 45(1): 122-146.
  • Cook, K. S. (2005). Networks, Norms, and Trust: The Social Psychology of Social Capital 2004 Cooley Mead Award Address. Social Psychology Quarterly, 68(1): 4-14.
  • Grootaert, C. ve Van Bastelaer, T. (2001). Understanding and Measuring Social Capital: A Synthesis of Findings and Recommendations From The Social Capital Initiative. Social Capital Initiative Working Paper No. 24.

SOSYAL SERMAYENİN DENETİMİ ÜZERİNE BİR ARAŞTIRMA

Year 2018, 17. UIK Special Issue, 85 - 102, 04.07.2018
https://doi.org/10.18092/ulikidince.431910

Abstract

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. 

References

  • Accounting For Sustainability. (2018). Natural and Social Capital Accounting. Erişim Adresi https://www.accountingforsustainability.org/en/knowledge-hub/guides/Natural-social-capital.html
  • Bassani, C. (2007). Five Dimensions of Social Capital Theory as they Pertain to Youth Studies. Journal of Youth Studies, 10(1): 17-34.
  • Bouzdine, T. ve Bourakova-Lorgnier, M. (2004). The Role of Social Capital within Business Networks: Analysis of Structural and Relational Arguments. For The Fifth European Conference on Organisational Knowledge, Learning and Capabilities 5-6 April 2004, Innsbruck, Austria. Erişim Adresi https://warwick.ac.uk/fac/soc/wbs/conf/olkc/archive/oklc5/papers/e-3_bouzdine.pdf
  • Friedrich, P. (2015). Determining Social Capital by Social Accounting. VIIIth International Conference on Applied Economics Contemporary Issues In Economy 18-19 June 2015, Toruń, Poland. Erişim Adresi http://apcz.umk.pl/czasopisma/index.php/OeC/article/view/OeC.2015.003/6919
  • Harvard University. (2018). Social Capital Theory. Erişim Adresi https://sites.hks.harvard.edu/saguaro/web%20docs/GarsonSK06syllabus.htm
  • Kaasa, A. (2009). Effects of Different Dimensions of Social Capital on Innovative Activity: Evidence from Europe at the Regional Level. Technovation, 29: 218-233.
  • Liao, J. ve Welsch, H. (2005). Roles of Social Capital in Venture Creation: Key Dimensions and Research Implications. Journal of Small Business Management, 43(4): 345–362.
  • Lyon, F. (2000). Trust, Networks and Norms: The Creation of Social Capital in Agricultural Economies in Ghana. World Development, 28(4): 663-681.
  • Messner, S. F., Baumer, E. P. ve Rosenfeld, R. (2004). Dimensions of Social Capital and Rates of Criminal Homicide. American Sociological Review, 69: 882–903.
  • Mitchell, A.D. ve Bossert, T.J. (2007). Measuring Dimensions of Social Capital: Evidence from Surveys in Poor Communities in Nicaragua. Social Science & Medicine, 64: 50–63.
  • OECD. (2018). OECD Insights: Human Capital. Erişim Adresi https://www.oecd.org/insights/37966934.pdf
  • Portes, A. (1998). Social Capital: Its Origins and Applications in Modern Sociology. Annu. Rev. Sociol., 24: 1–24.
  • Newton, K. (1997). Social Capital and Democracy. American Behavioral Scientist, 40(5): 575-586.
  • Sasani, A., Rabani, M. ve Behrooz, A. (2012). Investigating the Effect of Human Capital and Social Capital on Innovation Using the Fuzzy AHP Method. New York Science Journal, 5(11): 142-151.
  • Tzanakis, M. (2013). Social Capital in Bourdieu’s, Coleman’s and Putnam’s Theory: Empirical Evidence and Emergent Measurement Issues. Educate, 13(2): 2-23.
  • Widén-Wulff, G. ve Ginman, M. (2004). Explaining Knowledge Sharing in Organizations Through the Dimensions of Social Capital. Journal of Information Science, 30(5): 448-458.
  • Wu, W. (2007). Dimensions of Social Capital and Firm Competitiveness Improvement: The Mediating Role of Information Sharing. Journal of Management Studies, 45(1): 122-146.
  • Cook, K. S. (2005). Networks, Norms, and Trust: The Social Psychology of Social Capital 2004 Cooley Mead Award Address. Social Psychology Quarterly, 68(1): 4-14.
  • Grootaert, C. ve Van Bastelaer, T. (2001). Understanding and Measuring Social Capital: A Synthesis of Findings and Recommendations From The Social Capital Initiative. Social Capital Initiative Working Paper No. 24.
There are 19 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mahmut Sami Öztürk 0000-0002-7657-3150

Publication Date July 4, 2018
Published in Issue Year 2018 17. UIK Special Issue

Cite

APA Öztürk, M. S. (2018). SOSYAL SERMAYENİN DENETİMİ ÜZERİNE BİR ARAŞTIRMA. Uluslararası İktisadi Ve İdari İncelemeler Dergisi85-102. https://doi.org/10.18092/ulikidince.431910

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