Journals / Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Volume: 13 Issue: 2

How Does Digital Transformation Mediate the Effect of Institutionalization on Business Performance in Logistics Companies?

Metin Ocak(TOROS ÜNİVERSİTESİ)0000-0002-1142-3661
Pages
—
Publication Date
2026-06-30
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Based on the findings, business owners and managers are advised to strengthen institutionalization practices by adopting professional management structures, corporate governance principles, and internal control mechanisms, while simultaneously implementing digital transformation initiatives.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Businesses need to institutionalize and adopt digital transformation practices to increase performance and compete with other businesses.
📊
Key Findings & Data:In this context, this research examines the effect of institutionalization on business performance and the mediating role of digital transformation on logistics businesses in Türkiye.
💡
Conclusion & Impact:Based on the findings, business owners and managers are advised to strengthen institutionalization practices by adopting professional management structures, corporate governance principles, and internal control mechanisms, while simultaneously implementing digital transformation initiatives.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Institutionalization · Digital Transformation · Business Performance

Abstract

Businesses need to institutionalize and adopt digital transformation practices to increase performance and compete with other businesses. In this context, this research examines the effect of institutionalization on business performance and the mediating role of digital transformation on logistics businesses in Türkiye. Data were collected from business owners, and low, middle, and upper-level managers employed by 684 small and medium-sized businesses. The collected data were analyzed using IBM SPSS 27 and AMOS 24 statistical package programs. As a result of the analysis, it was seen that institutionalization and digital transformation have significant positive effects on business performance. Moreover, digital transformation has a mediating role in the relationship between institutionalization and business performance. In addition, relationships between the sub-dimensions of the research variables were revealed and discussed within the scope of the literature. Based on the findings, business owners and managers are advised to strengthen institutionalization practices by adopting professional management structures, corporate governance principles, and internal control mechanisms, while simultaneously implementing digital transformation initiatives.

🔖

Cite This Article

Aydın, A. Ö., Ocak, M. (2026). How Does Digital Transformation Mediate the Effect of Institutionalization on Business Performance in Logistics Companies?. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Volume: 13 Issue: 2. https://ajindex.com/articles/1149241

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (143)

  1. Ahmed, E., & Hamdan, A. (2015). The impact of corporate governance on firm performance. Evidence from bahrain stock exchange. European Journal of Business and Innovation, 3(5), 28-44.
  2. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-T
  3. Akyol, C. (2010). Turizm sektöründe faaliyet gösteren aile işletmelerinde yaşanan kurumsallaşma sorunları: İstanbul’da bir araştırma [Yayımlanmamış yüksek lisans tezi]. Sakarya Üniversitesi.
  4. Al-Matari, E., Al-Swıdı, A., & Fadzıl, F. (2014). The effect of the internal audit and firm performance: A proposed research framework. International Review of Management and Marketing, 4(1), 34-41.
  5. Almeida, F. (2020). The challenges and opportunities in the digitalization of companies in a post-COVID-19 world. IEEE Engineering Management Review, 48(3), 97–10. https://doi.org/10.1109/EMR.2020.3013206
  6. Al yousef, A., Hasan, M., & Khaled, N. (2024). Strategic planning and organizational performance: An empirical study on the manufacturing sector. Sustainability, 16(15), 6690. https://doi.org/10.3390/su16156690.
  7. Andersen, B., & Fagerhaug, T. (2002). Performance measurement explained: Designing and implementing your state-of-the-art system. The American Society for Quality.
  8. Andreou, P., Louca, C., & Panayides, P. (2014). Corporate governance, financial management decisions and firm performance: Evidence from the maritime industry. Transportation Research Part E: Logistics and Transportation Review, 63, 59-78. https://doi.org/10.1016/j.tre.2014.01.005.
  9. Anonymous, (2021). What is institutionalization. https://www.albertsolino.com/kurumsallasma-nedir/
  10. Antoncic, B., & Hisrich, R. D. (2003). Privatization, corporate entrepreneurship and performance: Testing a normative model. Journal of Developmental Entrepreneurship, 8(3).
  11. Apaydın, F. (2007). Örgütlerde kurumsallaşma ve adaptif yeteneklerin pazarlama eylemlerine ve örgütsel performansa etkileri [Yayımlanmamış doktora tezi]. Gebze İleri Teknoloji Enstitüsü Sosyal Bilimler Enstitüsü.
  12. Apaydın, F. (2009). Institutional theory and institutionalization of businesses. Cumhuriyet University Journal of Economics and Administrative Sciences, 10(1), 1-22.
  13. Aras, A., & Büyüközkan, G. (2023). Digital Transformation Journey Guidance: A holistic digital maturity model based on a systematic literature review. Systems, 11(4), 213. https://doi.org/10.3390/systems11040213
  14. Aydın, A. Ö. (2024). İşletmelerde kurumsallaşma, dijital dönüşüm ve işletme performansı ilişkisinin araştırılması: Küçük, orta ve büyük ölçekli lojistik firmaları üzerine bir araştırma [Yayımlanmamış doktora tezi]. Gazi Üniversitesi.
  15. Aylan, S. (2017). Otel işletmelerinde kurumsallaşma göstergelerinin belirlenmesi ve iş gören algılarının ölçülmesi [Yayımlanmamış doktora tezi]. Gazi Üniversitesi.
  16. Bandura, A. (1977). Social learning theory. Englewood Cliffs.
  17. Bandura, A. (2001). Social cognitive theory: An agentic perspective. Annual Review of Psychology, 52(1), 1–26.
  18. Baran, Y. (2001). Yönetsel açıdan kurumsallaşma düzeyi ile örgüt kültürü arasındaki ilişkiyi ele alan bir araştırma [Yayımlanmamış doktora tezi]. İstanbul Üniversitesi.
  19. Bayramoğlu, G. (2021). Aile şirketlerinin yönetimi ve kurumsallaşma. Seçkin Yayıncılık.
  20. Betton, J., & Dess, G. (1985). The application of population ecology models to the study of organizations. Academy of Management Review, 10(4), 750–757.
  21. Bilge, H. (2010). Küçük ve orta boy işletmelerde insan kaynakları yönetimi fonksiyonları açısından kurumsallaşma, Manisa organize sanayi bölgesinde ampirik bir çalışma [Yayımlanmamış doktora tezi]. Celal Bayar Üniversitesi.
  22. Bouee, C.-E., & Schaible, S. (2015). Die digitale Transformation der Industrie. Roland Berger Strategy Consultants & Bundesverband der Deutschen Industrie e.V.
  23. Bouncken, R. B., & Schmitt, F. (2022). SME family firms and strategic digital transformation: Inverting dualisms related to overconfidence and centralization. Journal of Small Business Strategy, 32(3), 1–17. https://doi.org/10.53703/001c.35278
  24. Bretschneider, U., Rüsen, T. A., Heider, A., & Hülsbek, M. (2020). Digitalization strategies in family businesses: On specific digitalization approaches for business families and family businesses. WIFU.
  25. Bryce, D. J., & Singh, J. V. (2001). The future of the firm from an evolutionary perspective: The twenty-first-century firm. In P. DiMaggio (Ed.), The twenty-first-century firm: Changing economic organization in international perspective. Princeton University Press.
  26. Brynjolfsson, E., & McAfee, A. (2014). The second machine age: Work, progress, and prosperity in a time of brilliant technologies. W. W. Norton & Company.
  27. Burns, L. R., & Wholey, D. R. (1993). Adoption and abandonment of matrix management programs: Effects of organizational characteristics and inter-organizational networks. Academy of Management Journal, 36(1), 106–138. https://doi.org/10.5465/256514
  28. Çakır, A. (2011). Küçük ve orta boy işletmelerin kullanımına sunulan küçük ve orta ölçekli sanayi geliştirme başkanlığı destek ve teşvik türleri ile kurumsallaşma düzeyleri arasındaki ilişki [Yayımlanmamış doktora tezi]. İstanbul Üniversitesi.
  29. Çakmak, Ö., & Değirmenci, T. (2025). Kurumsallaşma, yetenek yönetimi ve sürdürülebilir inovasyon ilişkisi. Premium e-Journal of Social Sciences, 9(55), 508–519.
  30. Campagnolo, L. (2019). The digital revolution and sustainable development: Opportunities and challenges. ARCA. https://arca.unive.it/handle/10278/5012487
  31. Căpuşneanu, S., Barbu, C.-M., & Aslan, H. (2012). New dimensions of performance measurement. Annales Universitatis Apulensis Series Oeconomica, 14(2), 334–347. https://doi.org/10.29302/oeconomica.2012.14.2.3
  32. Cavlak, H. (2021). İşletmelerde kurumsal performans ölçütlerinin seçimi, nitelikleri, tasarımı: Finansal-finansal olmayan ve tek-çok boyutlu performans ölçütleri sınıflandırması. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 6(1), 39–50.
  33. Çetinkaya, A., Karayel, S., & Tefek, A. (2018). The effect of institutionalization on firm performance. Management and Business Research Quarterly, (6), 16-38.
  34. Chalons, C., & Dufft, N. (2017). The role of IT as an enabler of digital transformation in the history and future of modern ports. In Proceedings of the 50th Hawaii International Conference on System Sciences (HICSS) (pp. 1341–1350). IEEE
  35. Chamorro-Premuzic, T. (2021). The essential components of digital transformation. https://hbr.org/2021/11/the-essential-components-of-digital-transformation
  36. Cippiciani, F. A., Savoia, J. R., de Mariz, F., & Bergmann, D. R. (2025). Sustainability practices, corporate value, and financial risk: Is there an academic consensus? A systematic bibliometric review. Journal of Risk and Financial Management, 18(10), 536. https://doi.org/10.3390/jrfm18100536
  37. Coşkun, A. E., & Erturgut, R. (2025). Does institutionalization enhance logistics performance in international businesses? A moderated and mediated model. Operations Management Research, 18, 1–22.
  38. Dando, N. (2003). Transparency and assurance: Minding the credibility gap. Journal of Business Ethics, 44(2/3), 195-200. http://dx.doi.org/10.1023%2FA%3A1023351816790
  39. Danoshana, S., & Ravivathani, T. (2013). The impact of the corporate governance on firm performance: A study on financial institutions in Sri Lanka. Merit Research Journal of Accounting, Auditing, Economics and Finance, 1(6), 118-121. http://dx.doi.org/10.5958/2319-1422.2019.00004.3
  40. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340
  41. DiMaggio, P J., & Powell, W W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. In W W. Powell & P J. DiMaggio (Eds.), The new institutionalism in organizational analysis. University of Chicago Press. https://doi.org/10.1515/9780691229270-005
  42. Dobrin, C O., Popescu, G N., Popescu, V A., & Popescu, C R. (2012). Approaches in organizational management. Proceedings of the 6th International Management Conference, 310–316. https://econpapers.repec.org/RePEc:rom:mancon:v:6:y:2012:i:1:p:310-316
  43. Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.
  44. Elitaş, C., & Ağca, V. (2006). Multidimensional performance appraisal approaches in firms: A conceptual framework. Journal of Social Sciences, 8(2), 343-369.
  45. Ensher, E. A., Nielson, T. R., & Grant-Vallone, E. (2002). Tales from the hiring line: Effects of the internet and technology on HR processes. Organizational Dynamics 32(3), 224-244.
  46. Feller, J., Finnegan, P., Hayes, J., & O’Reilly, P. (2009). Institutionalising information asymmetry: Governance structures for open innovation. Information Technology & People, 22(4), 297-316. https://doi.org/10.1108/09593840911002423
  47. Ferraro, O., & Cristiano, E. (2021). Family business in the digital age: The state of the art and the impact of change in the estimate of economic value. Journal of Risk and Financial Management, 1-17. https://doi.org/10.3390/jrfm14070301
  48. Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806
  49. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
  50. Freeman, R. E. (1984). Strategic management: A stakeholder theory. Journal of Management Studies, 39(1), 1- 21.
  51. García, L., Santos-Jaén, J. M., Palacios-Manzano, M., & Ruiz-Palomo, D. (2022). Exploring the effect of professionalization, risk-taking, and technological innovation on business performance. PLOS ONE, 17(2), 1–19. https://doi.org/10.1371/journal.pone.0263694
  52. Genç, K. Y., & Kekül, O. (2024). İşletmelerde kurumsallaşma çerçevesinde iş tatmini, örgütsel bağlılık ve örgütsel performans. Gazi Kitabevi.
  53. Gonzalez-Cruz, T., Clemente-Almendros, J. A., & Puig-Denia, A. A. (2021). Family governance systems: the complementary role of constitutions and councils. Economic Research-Ekonomska Istraživanja. https://doi.org/10.1080/1331677X.2020.1867603
  54. Gudergan, G., & Mugge, P. (2017). The gap between practice and theory of digital transformation. Proceedings of the Hawaii International Conference on System Sciences, 1–15.
  55. Gül, H. (2012). The effect of institutionalization levels in businesses on business performance: an application in accommodation businesses. Nevşehir University Institute of Social Sciences, Master's Thesis, Nevşehir.
  56. Gürler, G. (2018). Aile işletmelerinin anayasa oluşturma ve kurumsallaşma çalışmalarında makro ve mikro bağlamsal unsurların rolü: Örnek olaylar [Yayımlanmamış doktora tezi]. Sakarya Üniversitesi.
  57. Haffke, I., Kalgovas, B.J., & Benlıan, A. (2016). The role of the CIO and the CDO in an organization's digital transformation. International Conference of Information Systems, Dublin, Ireland.
  58. Hagedoorn, J., & Cloodt, M. (2003). Measuring innovative performance: Is there an advantage in using multiple indicators? Research Policy, 32, 1365-1379. https://doi.org/10.1016/S0048-7333(02)00137-3
  59. Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. (2014). Multivariate data analysis (7th ed.). Pearson Education Limited.
  60. Hannan, M. T., & Freeman, J. (1977). The population ecology of organizations. American Journal of Sociology, 82(5), 929-964. https://doi.org/10.1086/226424
  61. Harts, S. L. (1992). An integrative framework for strategy-making process. Academy Of Management Review, 17, 327-351.
  62. Hasbolah, F., Alwi, N., & Mohamad, M. (2018). Institutionalization of performance management system in a malaysian local government from the perspective of new institutional sociology. Jurnal Akuntansi Dan Keuangan Indonesia, 15(2), 180-201. https://doi.org/10.21002/jaki.2018.10
  63. Hayes, A. F. (2018). An introduction to mediation, moderation, and conditional process analysis: A regression- based approach (2nd ed.). Guilford Press.
  64. Holm, P. (1995). The dynamics of institutionalization: Transformation processes in Norwegian fisheries. Administrative Science Quarterly, 40(3), 398-422. https://doi.org/10.2307/2393791
  65. Hoque, Z. (2011). The relations among competition, delegation management accounting systems change and performance: A path model. Advances in Accounting, Incorporating Advances in International Accounting, 27, 266-277. https://doi.org/10.1016/j.adiac.2011.05.006
  66. Horlach, B., Drews, P., Schırmer, I., & Bohmann, T. (2017). Increasing the agility of IT delivery: Five types of bimodal IT organization. Hawaii International Conference on System Sciences, Waikoloa Beach. http://hdl.handle.net/10125/41818
  67. İçin, İ. (2008). Aile işletmelerinde kurumsallaşma ve yönetim ve konuya ilişkin bir araştırma [Yayımlanmamış Doktora tezi]. İstanbul Üniversitesi.
  68. Ion, E-I., & Criveanu, M. (2016). Organizational performance- a concept that self seeks to find itself. Annals of The "Constantin Brâncuşi" University Of Târgu Jiu, Economy Series, 4, 179-183.
  69. Jafarzadeh, H., Aurum, H., D'Ambra, J., Abedin, B., & Assemi, B. (2015). Search engine advertising adoption and utilization: An empirical investigation of inflectional factors. Organizational Computing and Electronic Commerce, 25(4), 402-427. https://doi.org/10.1080/10919392.2015.1087704
  70. Jepperson, L. R. (1991). Institutions, institutional effects and institutionalism. The New Institutionalism In Organization Analysis, 143-164.
  71. Joher, H., & Ali, M. (2005). Corporate governance structure and firm performance: Empirical evidence from Brusa Malaysia, Kuala Lumpur. International Business & Economics Research Journal, 4(9), 62-65.
  72. Kane, G. C., Palmer, D., Phillips, A. N., Kiron, D., & Buckley, N. (2016). Aligning the organization for its digital future. MIT Sloan Management Review, 58(1), 1–28.
  73. Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
  74. Karabacak, H. (2025). Institutionalization in the digital age. In Futurisk: Risk management in the digital age (pp. 217–231). Springer Nature Singapore.
  75. Karpuzoğlu, E. (1999). Aile şirketlerinin kurumsallaşma düzeyini belirlemeye yönelik bir araştırma [Yayımlanmamış doktora tezi]. İstanbul Üniversitesi.
  76. Karpuzoğlu, E. (2004). Institutionalization in the continuity of family companies. In 1st family business congress [Congress book]. İstanbul Kültür Üniversitesi Yayınları.
  77. Kayalık, A., & Akdoğan, A. A. (2024). The relationship between digitalization and performance in small and medium-sized manufacturing enterprises: The role of innovation capability. Yönetim Bilimleri Dergisi, 22(Özel Sayı), 1715–1752. https://doi.org/10.35408/comuybd.1516247
  78. Kimberly, J. (1979). Issues in the creation of organizations: Initiation, innovation and institutionalization. Academy of Management Journal, 22(3), 437-457. https://doi.org/10.5465/255737
  79. Komnenic, B., & Pokrajčić, D. (2012). Intellectual capital and corporate performance of Mncs in Serbia. Journal of Intellectual Capital, 13(1), 106-119. https://doi.org/10.1108/14691931211196231
  80. Küçükçolak, A., & Özer, L. (2007). Do corporate governance, independent boards & auditors affect market and financial performance. An Application to Istanbul Stock Exchange, 1-21. https://dx.doi.org/10.2139/ssrn.996718
  81. Kutlu, Ö., Aybars, A., & Gürbüz, A. (2010). Corporate governance and financial performance with a perspective on institutional ownership: Empirical evidence from Turkey. Journal of Applied Economics and Business Research, 8(2), 21–31.
  82. Lansiti, M., & Lakhani, K. (2014). Digital ubiquity-how connections, sensors and data are revolutionizing business. Harvard Business Review.
  83. Lawrence, T., Winn, M., & Jennings, P. (2001). The temporal dynamics of institutionalization. Academy of Management Review, 26(4), 624-644. https://doi.org/10.5465/amr.2001.5393901
  84. Le Breton-Miller, I., & Miller, D. (2006). Why do some family businesses out-compete? Governance, long-term orientations, and sustainable capability. Entrepreneurship Theory and Practice, 30, 731-746. https://doi.org/10.1111/j.1540-6520.2006.00147.x
  85. Leignel, J., Ungaro, T., & Staar, A. (2016). Digital transformation. Iste Ltd and John Wiley and Sons, Inc.
  86. Luxi, C., Chun, L., Xiao, D., Qi, W., & Guan, W. (2013). Corporate governance and firm performance. Empirical Evidence from China, 1063-1066. https://doi.org/ 10.2991/icetms.2013.346
  87. March, J. (1996). Continuity and change in theories of organizational action. Administrative Science Quarterly, 278-287. https://doi.org/10.2307/2393720
  88. Matt, C., Hess, T., & Benlian, A. (2015). Digital transformation strategies. Bus, Inform. Syst. Eng., 57(5), 339-343. https://doi.org/10.1007/s12599-015-0401-5
  89. Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340-363. https://doi.org/10.1086/226550
  90. Milne, M. J., & D. M. Patten (2002). Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing & Accountability Journal, 15(3), 372-397. https://doi.org/10.1108/09513570210435889
  91. Mirze, K., & Ülgen, H. (2004). İşletmelerde Stratejik Yönetim. Literatür Yayınları, İstanbul
  92. Nadeem, A., Abedin, B., Cerpa, N., & Chew, E. (2018). Editorial: Digital transformation & digital business strategy in electronic commerce-the role of organizational capabilities. Journal of Theoretical and Applied Electronic Commerce Research, 13(2), 1-8. http://hdl.handle.net/10453/133163
  93. Neubauer, F., & Lank, A. (2016). The family business: Its governance for sustainability. Springer.
  94. Obeidat, B. Y., Abdallah, A. B., Aqqad, N. O., Akhoershiedah, A. H., & Maqableh, M. (2017). The effect of intellectual capital on organizational performance: The mediating role of knowledge sharing. Communications and Network, 9(1), 1-27. https://doi.org/ 10.4236/cn.2017.91001
  95. Ocak, M. (2014). Corporate entrepreneurship in the context of some antecedents and consequences: An empirical research [Unpublished doctoral dissertation]. Kara Harp Okulu.
  96. Ocak, M. (2020). Structural equation modeling applications with AMOS step by step. Ekin Publishing House.
  97. Ocak, M., & Aydın, A.Ö. (2025). Lojistik işletmelerinin kurumsallaşma ölçütlerini belirlemeye yönelik bir değerlendirme ölçeği geliştirme çalışması. Doğuş Üniversitesi Dergisi, 26(1), 111-134. https://doi.org/10.31671/doujournal.1414712
  98. Oliver, C. (1991). Strategic responses to institutional processes. Academy of Management Review, 16(1), 145- 150. https://doi.org/10.5465/amr.1991.4279002
  99. Önday, Ö. (2017). Digital transformation. Gazi Kitabevi.
  100. Özmen, Ş. (2006). New way of trade in the network economy, e-commerce. Istanbul Bilgi University publications.
  101. Pekmezcan, Y., & Baran, M. (2024). Aile işletmelerinde kurumsallaşmanın, rekabetçilik ve işletme performansı üzerindeki etkileri: Perakende sektöründe bir uygulama. International Journal of Social and Humanities Sciences Research (JSHSR), 11(112), 2114–2127. https://doi.org/10.5281/zenodo.14045166
  102. Pelham, A. M., & D. T. Wilson (1996). A longitudinal study of the impact of market structure, firm structure, strategy, and market orientation culture on dimensions of small-firm performance. Journal Of Academy of Marketing Science, 24(1), 27-43. https://doi.org/10.1177/009207039602400103
  103. Pfeffer, J., & Salancik, G. R. (2003). The external control of organizations: A resource dependence perspective. Stanford Business Classics.
  104. Poschl, A. (2020). The impact of family-external business succession on digitalization: Exploring management buy-ins. International Journal of Information Systems and Product Management, 8(2), 24–46.
  105. Pöschl, A., & Freiling, J. (2020). The impact of family-external business succession on digitalization: Exploring management buy-ins. International Journal of Information Systems and Project Management, 8(2), 24–46. https://doi.org/10.12821/ijispm080202
  106. Pugh, D. S., Hickson, D. J., Hinings, C. R., & Turner, C. (1969). The context of organization structures. Administrative Science Quarterly, 14(1), 91-114. https://doi.org/10.2307/2391366
  107. Qureshi, A., & Hassan, M. (2013). Impact of performance management on the organizational performance: An analytical investigation of the business model of Mcdonalds. International Journal of Academic Research in Economics and Management Sciences, 2(5), 54-76. http://dx.doi.org/10.6007/IJAREMS/v2-i5/299
  108. Riahi-Belkaoui, A. (2003). Intellectual capital and firm performance of us multinational firms. Journal of Intellectual Capital, 4(2), 215-226. https://doi.org/10.1108/14691930310472839
  109. Robbins, S. P. (1990). Organization theory: Structure, design, and applications. Prentice Hall.
  110. Robbins, S. P. (1994). Essentials of organizational behavior. Prentice Hall International.
  111. Rogers, D. (2016). The digital transformation playbook. Columbia Business School Publishing. https://doi.org/10.7312/roge17544
  112. Ruekert, R. W., Walker, O. C., Jr., & Roering, K. J. (1985). The organization of marketing activities: A contingency theory of structure and performance. Journal of Marketing, 49(1), 13–25. https://doi.org/10.1177/002224298504900102
  113. Sağlam, M. (2021). İşletmelerde geleceğin vizyonu olarak dijital dönüşümün gerçekleştirilmesi ve dijital dönüşüm ölçeğinin Türkçe uyarlaması. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 20(40), 395–420. https://doi.org/10.46928/iticusbe.764373
  114. Sarı, B., & Fidan, Y. (2024). İşletme rekabet stratejilerinin işletme performansı üzerindeki etkisinde dijitalleşmenin aracılık rolü: Konaklama sektöründe bir araştırma. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 23(49), 1571–1598. https://doi.org/10.46928/iticusbe.1416676
  115. Schallmo, D., & Williams, C. (2018). Digital transformation now! Guiding the succesful digitalization of your business model. Springer. https://doi.org/10.1007/978-3-319-72844-5_1
  116. Scott, W. R. (1987). The adolescence of institutional theory. Administrative Science Quarterly, 32(4), 493-511. https://doi.org/10.2307/2392880.
  117. Selznick, P. (1996). Institutionalism "old" and "new". Administrative Science Quarterly, 41(2), 270-277. https://doi.org/10.2307/2393719
  118. Senge, P. M. (2013). Beşinci disiplin: Öğrenen organizasyon düşünüşü ve uygulaması (A. İldeniz, A. Doğukan, & B. Pala, Çev.). Yapı Kredi Yayınları.
  119. Şeşen, H. (2010). Öncülleri ve sonuçları ile örgüt içi girişimcilik: A research in Turkish defense industry [Unpublished doctoral dissertation]. Kho Institute of Defense Sciences.
  120. Shiralashetti, A. (2012). Prospects and problems of msmes in India- a study. International Journal of in Multldisciplinary and Academic Research, 1(2), 1.
  121. Singer, E. (2004). Confidentiality, risk perception, and survey participation. Chance, 17(3), 30-34.
  122. Stoner, J. A. F., & Freeman, R. E. (1989). Management (4th ed.). Prentice Hall.
  123. Svahn, F., Mathiassen, L., & Lindgren, R. (2017). Embracing digital innovation in incumbent firms: How Volvo cars managed competing concerns. MIS Quarterly, 41(1), 239-253. https://www.jstor.org/stable/26629645.
  124. Swastik, A., Praveen, D., Kumar Malik, K., Gehlot, A., Singh, R., Singh, G., Mehedi, G., Jehad, M., & F. Al- Amri. (2021). A sequential roadmap to industry 6.0: Exploring future manufacturing trends, the institution of engineering and technology John Waley and soons. IET Communications, 7, 521-531. https://doi.org/10.1049/cmu2.12284
  125. Tank, Ö. (2005). ISO 9001 quality management system açısından bir aile şirketinin kurumsallaşma modeli [Unpublished Master's thesis]. Istanbul University.
  126. Tefek, A. (2016). KOBİ’lerde kurumsallaşma ve örgütsel performansla ilişkisi: Konya sanayi işletmeleri araştırması [Yayımlanmamış yüksek lisans tezi]. Selçuk Üniversitesi.
  127. Tsionas, M., Merikas, A., & Merika, A. (2012). Concentrated ownership and corporate performance revisited: The case of shipping. Transportation Research Part E: Logistics and Transportation Review, 48, 843-852. https://doi.org/10.1016/j.tre.2012.01.004
  128. Türkoğlu, N. (2016). Konaklama işletmelerinde kurumsallaşma, entelektüel sermaye ve rekabet gücü ilişkisinin incelenmesi [Unpublished doctoral dissertation]. Akdeniz University.
  129. Van der Laan Smith, G., Adhikari, A., & Tondkar, R. H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24(2), 123–151.
  130. Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
  131. Walker O. C. Jr., & Ruekert, R. W. (1987). Marketing's role in the implementation of business strategies: A critical review and conceptual framework. Journal of Marketing, 51(3), 15-33. https://doi.org/10.1177/002224298705100302
  132. Wallace, J. E. (1995). Organizational and professional commitment in professional and nonprofessional organizations. Administrative Science Quarterly, 40(2), 228-255. https://doi.org/10.2307/2393637.
  133. Westerman, G., Calmejane, C., Bonnet, D., Ferrais, P., & Mcafee, A. (2011). Digital transformation: a roadmap for billion-dollar organizations. MIT Center for Digital Business and Capgemini Consulting. https://www.capgemini.com/wp-content/uploads/2017/07/Digital_Transformation__A_Road- Map_for_Billion-Dollar_Organizations.pdf
  134. Yağcı, E. (2014). Konaklama işletmelerinde kurumsallaşmanın iş yaşam dengesi aracılığıyla tükenmişlik düzeyine etkisi: Beş yıldızlı otel genel müdürleri üzerine bir uygulama, [Yayımlanmamış doktora tezi]. Akdeniz Üniversitesi.
  135. Yağcı, E., & Çevirgen, A. (2014). Kurumsallaşma düzeyi ve işletme yapısı arasındaki ilişki: Türkiye’deki beş yıldızlı otellerde bir araştırma, Gazi Üniversitesi.
  136. Yakut, M. Ş. (2025). Kurumsallaşma süreçlerinin, işletmelerin iç denetim uygulamalarına etkileri. Atlas Journal, 11(57), 145–157. https://doi.org/10.5281/zenodo.16882627
  137. Yıldırım, F. (2021). İç kontrol ve kurumsallaşma arasındaki ilişkide örgüt kültürünün aracılık etkisi: Otel işletmelerinde bir araştırma [Yayımlanmamış doktora tezi] Burdur Mehmet Akif Ersoy Üniversitesi.
  138. Yıldırım, M. & Erdem, A. (2016). Globalization and global born businesses: A qualitative research in Konya Karatay organized industrial zone. Journal of Economic, Administrative and Political Research, 1(1), 12-28.
  139. Yılmaz, C., Alpkan, L., & Ergün, E. (2005). Cultural determinants of customer- and learning-oriented value systems and their joint effects on firm performance. Journal of Business Research, 58(10), 1340–1352. https://doi.org/10.1016/j.jbusres.2004.06.002
  140. Yücel, M. (2025). Maturity in sustainability: The impact of institutionalization level. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 28(53), 291–304.
  141. Zajac, E., & J. D. Westphal (2004). The social construction of market value: Institutionalization and learning perspectives on stock market reactions. American Sociological Review, 69(3), 433-457. https://doi.org/10.1177/000312240406900306
  142. Zapata-Cantu, L., Sanguino, R., Barroso, A., & Nicola-Gavrilă, L. (2022). Family business adapting to a new digital-based economy: Opportunities and challenges for future research. Journal of the Knowledge Economy, 13, 1–18. https://doi.org/10.1007/s13132-021-00871-1.
  143. Zerenler, M. (2005). The performance measurement system design and a study on performance measurement of manufacturing systems. Journal of Economic and Social Research, 1, 1–36.