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Article
Publication date: 18 July 2008

Arzu Ulgen Aydinlik, Dilek Donmez, Göran Svensson, Greg Wood and Michael Callaghan

The purpose of the paper is to examine the ways that the largest private sector organizations in Sweden and Turkey communicate the intent of their codes of ethics to their…

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Abstract

Purpose

The purpose of the paper is to examine the ways that the largest private sector organizations in Sweden and Turkey communicate the intent of their codes of ethics to their employees.

Design/methodology/approach

Primary data were obtained via a self‐administered mail questionnaire distributed to a census of the top 500 private sector organizations based on revenue in each country.

Findings

The research identified some interesting findings that showed that the small group of companies in Turkey that have a code may appear to be more “advanced” in ethics artifacts usage than Sweden. Such a conclusion is counter‐intuitive as one would have expected a developed nation like Sweden to be more advanced in these measures than a developing nation such as Turkey. Culture may play a large role in the implementation of ethics artifacts in corporations and could be a major reason for this difference.

Research limitations/implications

As this is such a new area of investigation in Turkey, the responses amount to only 32 companies that have a code. The small sample is indicative of the formative evolution toward having codes of ethics within companies operating within Turkey.

Practical implications

This study enables those organizations that comprise corporate Turkey to view the current state of codes of ethics in Turkish companies and to compare these with the responses of a developed country of the European Union.

Originality and value

A review of the literature indicates that this is the first time that such an international study specifically focused upon codes of ethics and the artifacts to inculcate the ethos of the code into every day corporate affairs has included Turkey as one of the participating countries.

Details

Journal of Management Development, vol. 27 no. 7
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 15 May 2009

Michael Callaghan, Tzong‐Ru (Jiun‐Shen) Lee, Dilek Donmez, Arzu Ulgen Aydınlık, Göran Svensson and Greg Wood

The purpose of this paper is to examine the corporate codes of ethics (CCE) that are put in place by companies in Taiwan and Turkey.

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Abstract

Purpose

The purpose of this paper is to examine the corporate codes of ethics (CCE) that are put in place by companies in Taiwan and Turkey.

Design/methodology/approach

This study examines the use of CCE among the top companies in Taiwan and Turkey. It is a replication of a study performed in Australia, Canada and Sweden and a follow‐up study.

Findings

The empirical findings show many similarities with top companies in Australia, Canada and Sweden, but more importantly identify key differences distinctly unique to each of the two countries under investigation. Statistical analysis suggests that the implementation, communication and benefits of CCE are paramount to Turkish companies operating in a domestic environment where the aspiration to participate globally and join the European Union is high, whereas in Taiwan it is low in favor of more traditional business practices (similar to the Chinese concept of guanxi) that focus on individual relationships in favor of formalized regulatory frameworks (such as CCE).

Originality/value

This study makes a complementary contribution to the accumulated knowledge in the area of CCE, particularly given the cultural and historical differences these countries possess in comparison to each other and those previously studied and documented in the literature.

Details

European Business Review, vol. 21 no. 3
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 18 July 2008

Ekrem Tatoglu and Mehmet Demirbag

The purpose of this paper is to consider the transformation experience of contemporary Turkey, and to provide an introduction to the special issue and a review of the papers in…

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Abstract

Purpose

The purpose of this paper is to consider the transformation experience of contemporary Turkey, and to provide an introduction to the special issue and a review of the papers in the JMD special issue.

Design/methodology/approach

The paper portrays changes in Turkish business and management practices in recent years.

Findings

The paper argues that given the dynamic nature of Turkish economy, change is not an option but a required path for transformation and survival. Turbulence and anxieties, sometimes inevitably, distract or at best re‐orient the speed of change and transition.

Originality/value

The paper stimulates further work by management scholars to develop new perspectives and research agenda that will advance knowledge of the business and management practices in emerging countries.

Details

Journal of Management Development, vol. 27 no. 7
Type: Research Article
ISSN: 0262-1711

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Book part
Publication date: 10 February 2020

Seval Kardeş Selimoğlu and Mehtap Altunel

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…

Abstract

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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