SavedAdd your journal

Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2022 / Cilt: 15 - Sayı: 3

FINANCIAL DECISION-MAKING PROCESSES OF FAMILY COMPANIES: A RESEARCH WITHIN THE FRAMEWORK OF THE THEORY OF PLANNED BEHAVIOR

AİLE ŞİRKETLERİNİN FİNANSAL KARAR VERME SÜREÇLERİ: PLANLI DAVRANIŞ TEORİSİ ÇERÇEVESİNDE BİR ARAŞTIRMA

Mehmet YÜCENURŞEN
Pages
483–508
Publication Date
2022-11-01
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)

The findings obtained showed that family norms and attitude affected behavioral intention.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The aim of this study was to examine the factors affecting the financial decision-making processes of family companies within the framework of the theory of planned behavior.
📊
Key Findings & Data:In the research, family companies operating in Aksaray OSB (Organized Industrial Zone) were determined as the population and a questionnaire was distributed to 160 family business owners/managers.
💡
Conclusion & Impact:The findings obtained showed that family norms and attitude affected behavioral intention.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Aile Şirketleri · Planlı Davranış Teorisi · Finansal Karar Verme Süreçleri.

Abstract

The aim of this study was to examine the factors affecting the financial decision-making processes of family companies within the framework of the theory of planned behavior. In the research, family companies operating in Aksaray OSB (Organized Industrial Zone) were determined as the population and a questionnaire was distributed to 160 family business owners/managers. Descriptive statistics, exploratory factor analysis, exploratory factor analysis, and path analysis were applied to the collected data. The findings obtained showed that family norms and attitude affected behavioral intention.

Özet

Bu çalışmanın amacı, Planlı Davranış Teorisi çerçevesinde aile şirketlerinin finansal karar verme süreçlerini etkileyen faktörleri incelemektir. Araştırmada, Aksaray OSB’de faaliyet gösteren aile şirketleri anakütle olarak tespit edilmiş ve 160 adet aile şirketi sahibi/yöneticisine bir anket uygulanmıştır. Toplanan verilere; tanımlayıcı istatistikler ile açımlayıcı faktör analizi, keşfedici faktör analizi ve yol analizleri uygulanmıştır. Elde edilen bulgular, aile normları ve tutumun davranışsal niyet üzerinde etkili olduğunu göstermiştir.

🔖

Cite This Article

YÜCENURŞEN, M. (2022). FINANCIAL DECISION-MAKING PROCESSES OF FAMILY COMPANIES: A RESEARCH WITHIN THE FRAMEWORK OF THE THEORY OF PLANNED BEHAVIOR. Muhasebe ve Vergi Uygulamaları Dergisi, Cilt: 15 - Sayı: 3, 483–508. https://ajindex.com/articles/792507

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (19)

  1. Acedo-Ramirez, M. A., Ayala-Calvo, J. C., & Navarrete-Martinez, E. (2017). Determinants of Capital Structure: Family Businesses versus Non-Family Firms. Finance a úvěr-Czech Journal of Economics and Finance, 67(2), 80-103.
  2. Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
  3. Ajzen, I. (2002).
  4. Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal ofApplied Social Psychology, 32(4), 665-683.
  5. Aldrich, H. E., & Cliff, J. E. (2003). The Pervasive Effects of Family on Entrepreneurship: Toward a Family Embeddedness Perspective. Journal of Business Venturing, 18(5), 573-596.
  6. Armitage, C. J., & Conner, M. (2010). Efficacy of the Theory of Planned Behaviour: A Meta-Analytic Review. British Journal of Social Psychology, 40(4), 471-499.
  7. Auken, H. V., & Werbel, J. (2006). Family Dynamic and Family Business Financial Performance: Spousal Commitment. Family Business Review, 49-63.
  8. Büyüköztürk, Ş. (2002). Veri Analizi El Kitabı. Ankara:
  9. Pegem Yayınları.
  10. Basco, R. (2013). The Family’s Effect on Family Firm Performance: A Model Testing the Demographic and Essence Approaches. Journal of Family Business Strategy(4), 42-66.
  11. Bertrand, M., & Schoar, A. (2006). The Role of Family in Family Firms. Journal of Economic Perspectives, 20(2), 73-96.
  12. Boateng, B., Silva, M., & Seaman, C. (2019). Financing Decisions of Migrant Family Businesses: The Case of A Ghanaian-Owned Shop in Kent. Journal of Family Business Management, 9(1), 24-39.
  13. Durendez, A., Madrid-Guijarro, A., & Hernandez-Canovas, G. (2019). Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? Australian Accounting Review, 29(88), 49-63.
  14. Filbeck, G., & Lee, S. (2000). Financial Management Techniques in Family Businesses. Family Business Review, 13(3), 201-216.
  15. Fishbein, M., & Ajzen, I. (1975).
  16. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading MA: Addison-Wesley Publishing. Durendez, A., Madrid-Guijarro, A., & Hernandez-Canovas, G. (2019). Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? Australian Accounting Review, 29(88), 49-63.
  17. Filbeck, G., & Lee, S. (2000). Financial Management Techniques in Family Businesses. Family Business Review, 13(3), 201-216.
  18. Fishbein, M., & Ajzen, I. (1975).
  19. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading MA: Addison-Wesley Publishing. Gallo, M. A.,