Yıl 2013, Cilt 3, Sayı 2, Sayfalar 153 - 174 2014-06-28

Sahiplik Yapısı ve Temsilcilik Teorisi

Yücel AYRIÇAY [1] , Göktürk KALKAN [2]

335 841

The roots of modern agency theory which has been thought to play an important role in causing financial crises can be traced back to the book of Adam Smith’s “Wealth of Nations” published in 1776. Adam Smith stated that the directors of such companies, however, being the managers rather of other people's money rather than of their own, it cannot well be expected, that they should watch over it with the same anxious vigilance with which the partners in a private [firm] frequently watch over their own. This situation raises the agency theory issue. Agency theory occurs within an agency relationship where a party delegates a party to perform for his own sake. Seperation of ownership and control causes these kind of relationships. This seperation leads to conflicts of interest especially between managers and owners and between creditors and owners. In this study, agency theory emanating from the seperation of ownership and control, conflicts of interest in agency relationships and the costs of these conflicts of interest have been studied in the literature review.
Son zamanlarda finansal krizlerin oluşmasında önemli bir rol oynadığı düşünülen modern temsilcilik teorisinin kökleri, Adam Smith’in 1776’da yayınlanan “Ulusların Zenginliği” adlı kitabına kadar götürülebilir. Adam Smith (1776) bu çalışmasında, kendilerinin değil de başkalarının paralarının yöneticileri olan şirket yöneticilerden, ortakların kendi mallarına özen gösterdikleri gibi aynı özeni göstermelerinin beklenemeyeceğini ifade etmiştir. Bu durum, ortaya temsilcilik teorisini çıkarmaktadır. Temsilcilik teorisi; bir tarafın, işi gerçekleştirmeleri için başka bir tarafı görevlendirdikleri temsilcilik ilişkisi içinde meydana gelir. Bu ilişkiler, sahiplik ve kontrolün birbirinden ayrılmasıyla meydana gelir. Sahiplik ve kontrolün birbirinden ayrılması, özellikle, sahiplerle yöneticiler ve sahiplerle borç verenler arasında çıkar çatışmalarına sebep olur. Bu çalışmada, dağılmış ve yoğunlaşmış sahiplik yapısı boyutlarında, sahiplik ve kontrolün birbirinden ayrılmasıyla ortaya çıkan temsilcilik teorisi, temsilcilik ilişkilerinden meydana gelen çıkar çatışmaları ve bu çıkar çatışmalarının maliyetleri, literatür incelemesi olarak çalışılmıştır.
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Dergi Bölümü Makaleler

Yazar: Yücel AYRIÇAY

Yazar: Göktürk KALKAN

Bibtex @ { ksuiibf125937, journal = {Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi}, issn = {2146-5908}, eissn = {2536-4464}, address = {Kahramanmaraş Sütçü İmam Üniversitesi}, year = {2014}, volume = {3}, pages = {153 - 174}, doi = {}, title = {Sahiplik Yapısı ve Temsilcilik Teorisi}, key = {cite}, author = {AYRIÇAY, Yücel and KALKAN, Göktürk} }
APA AYRIÇAY, Y , KALKAN, G . (2014). Sahiplik Yapısı ve Temsilcilik Teorisi. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3 (2), 153-174. Retrieved from http://iibfdergisi.ksu.edu.tr/issue/10267/125937
MLA AYRIÇAY, Y , KALKAN, G . "Sahiplik Yapısı ve Temsilcilik Teorisi". Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 3 (2014): 153-174 <http://iibfdergisi.ksu.edu.tr/issue/10267/125937>
Chicago AYRIÇAY, Y , KALKAN, G . "Sahiplik Yapısı ve Temsilcilik Teorisi". Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 3 (2014): 153-174
RIS TY - JOUR T1 - Sahiplik Yapısı ve Temsilcilik Teorisi AU - Yücel AYRIÇAY , Göktürk KALKAN Y1 - 2014 PY - 2014 N1 - DO - T2 - Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi JF - Journal JO - JOR SP - 153 EP - 174 VL - 3 IS - 2 SN - 2146-5908-2536-4464 M3 - UR - Y2 - 2018 ER -
EndNote %0 Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Sahiplik Yapısı ve Temsilcilik Teorisi %A Yücel AYRIÇAY , Göktürk KALKAN %T Sahiplik Yapısı ve Temsilcilik Teorisi %D 2014 %J Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi %P 2146-5908-2536-4464 %V 3 %N 2 %R %U
ISNAD AYRIÇAY, Yücel , KALKAN, Göktürk . "Sahiplik Yapısı ve Temsilcilik Teorisi". Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 3 / 2 (Haziran 2014): 153-174.