Araştırma Makalesi
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The Moderator Effect of the Electronicization in Relation to Organizational Commitment and Performance of Employees at Turkish Revenue Administration: SEIA Service at Istanbul Revenue Administration

Yıl 2017, Cilt: 6 Sayı: 1, 443 - 457, 10.03.2017

Nusret Göksu Mehmet Taşkırmaz

Öz

Provided by tax units under the organization roof of
Turkish Revenue Administration, Tax services has character of duty in today's
modern states, it also has constitutional basis in the Republic of Turkey. In
this paper, it is examined that if electronicization at Turkish Revenue Administration
has or not moderator effect in relation to organizational commitment and performance
of employees. System of Electronic Inspection and Audit (SEIA) serviced by
public employees that employed in the application group directorates of the
Istanbul Revenue Administration takes part in this study as a research topic. In
this paper, in terms of organizational commitment and organizational
performance in Turkish Revenue Administration it is tried to explain how
important SEIA service is. Consequently, it is found that there is a moderate
positive relationship between organizational commitment and performance,
electronicization has moderator effect in relation to variables specified as
well.

Anahtar Kelimeler

Commitment Performance Electronicization TRA SEIA

Kaynakça

  • Allen, N.J. ve Meyer, J.P. (1990). The measurement and antecendets of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1), 1-18.
  • Conchas, E. (2000). Company profits tied to employee commitment. Dallas Business Journal, 2(29), 37-48.
  • Delaney, J.T. ve Husalid, M.A. (1996). The Impact of Human Resource Management Practices on Perceptıons of Organizational Performance. Academy of Management Journal, 39(4), 949-969.
  • Dess, G.G. ve Robinson, R.B. (1984). Measuring organizational performance in the absence of objective measures: the case of privately-held firm and conglomerate business units. Strategic Management Journal, 5(3), 265-273.
  • Faisal, M.N. ve Al-Esmael, B.A. (2013). Modeling the enablers of organizational commitment. Business Process Management, 20(1), 25- 46.
  • Gelir İdaresi Başkanlığı (GİB). Türk Gelir İdaresi Mükellef Hakları Bildirgesi. Erişim tarihi: 09.10.2016, http://www.gib.gov.tr/
  • Hwang, I.S. ve Chi, D.J. (2005). Relationships among internal marketing, employee job satisfaction and international hotel performance: an empirical study. International Journal of Management, 22(2), 285-293.
  • İstanbul Vergi Dairesi Başkanlığı (İVDB). Misyonumuz ve Vizyonumuz. Erişim tarihi: 09.10.2016, http://www.ivdb.gov.tr/
  • Kim, S. (2005). Individual-level factors and organisational performance in government organisations. Journal of Public Administration Research and Theory, 15(2), 245-261.
  • Kur’an-ı Kerim, Kehf Suresi.
  • Li, Ye-Chuen. (2014). Impact of leisure farm resource base on organizational commitment and performance. The International Journal of Organizational Innovation, 6(4), 122-134.
  • Meyer, J.P. ve Allen, N.J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89.
  • Meyer, J.P., Stanley, D.J., Herscovitch, L. ve Topolnytsky, L. (2002). Affective, continuance and normative commitment to the organization: A Meta- analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61, 20-52.
  • Miller, D. ve Lee, J. (1999). People matter: commitment to employees, strategy and performance in Korean firms. Strategic Management Journal, 20, 579-593.
  • Mitchell, T.R., Holtom, B.C. ve Lee, T.W. (2001). How to keep your best employees: developing an effective retention policy. Academy of Management Executive, 15, 96-108.
  • Mowday, R.T., Steers, R.M., ve Porter, L.W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14, 224- 247.
  • Nazir, S., Shafi, A., Qun, W., Nazir, N. ve Tran Q.D. (2016). Influence of organizational rewards on organizational commitment and turnover intentions. Employee Relations, 38(4), 596-619.
  • Oberholster, F.R. ve Taylor, J.W. (1999). Spiritual experience and the organizational commitment. Info, 2(1), 57-78.
  • Oxford Dictionaries. Definition of performance in English. Erişim tarihi: 10.10.2016.https://en.oxforddictionaries.com/
  • Oxford Dictionaries. Definition of organizational in English. Erişim Tarihi: 10.10.2016. https://en.oxforddictionaries.com/
  • Porter, L., Steers R., Mowday, R. ve Boullian, P. (1974). Organizational Commitment, job satisfaction and turnover among psychiatric technicians. Journal of Applied Psychology, 59, 603-609.
  • Richard, O.C., McMillan-Capehart, A., Bhuian, S.N. ve Taylor, E.C. (2009). Antecedents and consequences of psychological contracts: does organizational culture really matter?. Journal of Business Research, 62(8), 818-825.
  • Rousseau, D.M. (2004). Psychological contracts in the workplace: understanding the ties that motivate. Academy of Management Executives, 18, 120-127.
  • Sawitri, D., Suswati, E. ve Huda, K. (2016). The impact of job satisfaction, organization commitment, organization citizenship behavior (ocb) on employees’ performance. The International Journal of Organizational Innovation, 9(2), 24-45.
  • Schneider, B., Hanges, P.J., Smith, D.B. ve Salvaggio, A.N. (2003). Which comes first: employee attitudes or organisational financial and market performance?. Journal of Psychology, 88(5), 836-851.
  • Scholl, R.W. (1981). Differentiating organizational commitment from expectancy as a motivating force. Academy of Management Review, 6(4), 589-599.
  • Sipahi, B., Yurtkoru, E.S. ve Çinko, M. (2008). Sosyal Bilimlerde SPSS’le Veri Analizi, 2.Bs., Beta Basım Yayım Dağıtım, İstanbul.
  • Stebbins, R.A. (1970). On misunderstanding the concept of commitment: A theoretical clarification. Social Forces, 48, 526-529.
  • Türkiye Cumhuriyeti Anayasası. Siyasi Hak ve Ödevler, Vergi Ödevi. Erişim tarihi: 09.10.2016, http://www.resmigazete.gov.tr/
  • Türk Dil Kurumu (TDK). Güncel Türkçe Sözlük. Erişim tarihi: 09.10.2016, http://www.tdk.gov.tr/
  • Wiener, Y. (1982). Commitment in organizations: A normative view. Academy of Management Review, 7, 418-428.

Türk Gelir İdaresinde Çalışanların Örgütsel Bağlılıkları ve Örgütsel Performansları Arasındaki İlişkide Elektronikleşmenin Moderatör Etkisi; İVDB EYDS Hizmeti

Yıl 2017, Cilt: 6 Sayı: 1, 443 - 457, 10.03.2017

Nusret Göksu Mehmet Taşkırmaz

Öz

Vergisel hizmet, günümüz Türkiye’sinde Türk Gelir
İdaresi teşkilatı çatısı altında sağlanmaktadır. Vergi günümüz modern
devletlerinde bir ödev niteliğinde yer almakta olup Türkiye Cumhuriyeti
Devleti’nde de Anayasal dayanağı bulunmaktadır. Araştırmada Türk Gelir
İdaresi’nde örgütsel bağlılık ve örgütsel performans arasındaki ilişkide
elektronikleşmenin moderatör etkiye sahip olup olmadığı incelenmiştir. Bu
bakımdan İstanbul Vergi Dairesi Başkanlığı’na bağlı uygulama grup
müdürlüklerinde istihdam edilen kamu çalışanları vasıtasıyla sağlanan
Elektronik Yoklama Denetim Sistemi (EYDS), araştırma konusu olarak çalışmada
yer tutmaktadır. Bu çalışmada, kısaca Türk Gelir İdaresinde örgütsel bağlılık
ve örgütsel performans adına EYDS hizmetinin ne derece önem teşkil ettiği
açıklanmaya çalışılmıştır. Analiz sonuçlarına göre örgütsel bağlılık ve
örgütsel performans arasında orta seviyede pozitif bir ilişki açığa
çıkarılmakla beraber EYDS’nin bu ilişkide moderatör etkisinin bulunduğu da
tespit edilmiştir.

Anahtar Kelimeler

GİB İVDB Bağlılık Performans Elektronikleşme EYDS

Kaynakça

  • Allen, N.J. ve Meyer, J.P. (1990). The measurement and antecendets of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1), 1-18.
  • Conchas, E. (2000). Company profits tied to employee commitment. Dallas Business Journal, 2(29), 37-48.
  • Delaney, J.T. ve Husalid, M.A. (1996). The Impact of Human Resource Management Practices on Perceptıons of Organizational Performance. Academy of Management Journal, 39(4), 949-969.
  • Dess, G.G. ve Robinson, R.B. (1984). Measuring organizational performance in the absence of objective measures: the case of privately-held firm and conglomerate business units. Strategic Management Journal, 5(3), 265-273.
  • Faisal, M.N. ve Al-Esmael, B.A. (2013). Modeling the enablers of organizational commitment. Business Process Management, 20(1), 25- 46.
  • Gelir İdaresi Başkanlığı (GİB). Türk Gelir İdaresi Mükellef Hakları Bildirgesi. Erişim tarihi: 09.10.2016, http://www.gib.gov.tr/
  • Hwang, I.S. ve Chi, D.J. (2005). Relationships among internal marketing, employee job satisfaction and international hotel performance: an empirical study. International Journal of Management, 22(2), 285-293.
  • İstanbul Vergi Dairesi Başkanlığı (İVDB). Misyonumuz ve Vizyonumuz. Erişim tarihi: 09.10.2016, http://www.ivdb.gov.tr/
  • Kim, S. (2005). Individual-level factors and organisational performance in government organisations. Journal of Public Administration Research and Theory, 15(2), 245-261.
  • Kur’an-ı Kerim, Kehf Suresi.
  • Li, Ye-Chuen. (2014). Impact of leisure farm resource base on organizational commitment and performance. The International Journal of Organizational Innovation, 6(4), 122-134.
  • Meyer, J.P. ve Allen, N.J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89.
  • Meyer, J.P., Stanley, D.J., Herscovitch, L. ve Topolnytsky, L. (2002). Affective, continuance and normative commitment to the organization: A Meta- analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61, 20-52.
  • Miller, D. ve Lee, J. (1999). People matter: commitment to employees, strategy and performance in Korean firms. Strategic Management Journal, 20, 579-593.
  • Mitchell, T.R., Holtom, B.C. ve Lee, T.W. (2001). How to keep your best employees: developing an effective retention policy. Academy of Management Executive, 15, 96-108.
  • Mowday, R.T., Steers, R.M., ve Porter, L.W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14, 224- 247.
  • Nazir, S., Shafi, A., Qun, W., Nazir, N. ve Tran Q.D. (2016). Influence of organizational rewards on organizational commitment and turnover intentions. Employee Relations, 38(4), 596-619.
  • Oberholster, F.R. ve Taylor, J.W. (1999). Spiritual experience and the organizational commitment. Info, 2(1), 57-78.
  • Oxford Dictionaries. Definition of performance in English. Erişim tarihi: 10.10.2016.https://en.oxforddictionaries.com/
  • Oxford Dictionaries. Definition of organizational in English. Erişim Tarihi: 10.10.2016. https://en.oxforddictionaries.com/
  • Porter, L., Steers R., Mowday, R. ve Boullian, P. (1974). Organizational Commitment, job satisfaction and turnover among psychiatric technicians. Journal of Applied Psychology, 59, 603-609.
  • Richard, O.C., McMillan-Capehart, A., Bhuian, S.N. ve Taylor, E.C. (2009). Antecedents and consequences of psychological contracts: does organizational culture really matter?. Journal of Business Research, 62(8), 818-825.
  • Rousseau, D.M. (2004). Psychological contracts in the workplace: understanding the ties that motivate. Academy of Management Executives, 18, 120-127.
  • Sawitri, D., Suswati, E. ve Huda, K. (2016). The impact of job satisfaction, organization commitment, organization citizenship behavior (ocb) on employees’ performance. The International Journal of Organizational Innovation, 9(2), 24-45.
  • Schneider, B., Hanges, P.J., Smith, D.B. ve Salvaggio, A.N. (2003). Which comes first: employee attitudes or organisational financial and market performance?. Journal of Psychology, 88(5), 836-851.
  • Scholl, R.W. (1981). Differentiating organizational commitment from expectancy as a motivating force. Academy of Management Review, 6(4), 589-599.
  • Sipahi, B., Yurtkoru, E.S. ve Çinko, M. (2008). Sosyal Bilimlerde SPSS’le Veri Analizi, 2.Bs., Beta Basım Yayım Dağıtım, İstanbul.
  • Stebbins, R.A. (1970). On misunderstanding the concept of commitment: A theoretical clarification. Social Forces, 48, 526-529.
  • Türkiye Cumhuriyeti Anayasası. Siyasi Hak ve Ödevler, Vergi Ödevi. Erişim tarihi: 09.10.2016, http://www.resmigazete.gov.tr/
  • Türk Dil Kurumu (TDK). Güncel Türkçe Sözlük. Erişim tarihi: 09.10.2016, http://www.tdk.gov.tr/
  • Wiener, Y. (1982). Commitment in organizations: A normative view. Academy of Management Review, 7, 418-428.
Toplam 31 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Nusret Göksu

Mehmet Taşkırmaz

Yayımlanma Tarihi 10 Mart 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 6 Sayı: 1

Kaynak Göster

APA Göksu, N., & Taşkırmaz, M. (2017). Türk Gelir İdaresinde Çalışanların Örgütsel Bağlılıkları ve Örgütsel Performansları Arasındaki İlişkide Elektronikleşmenin Moderatör Etkisi; İVDB EYDS Hizmeti. İnsan Ve Toplum Bilimleri Araştırmaları Dergisi, 6(1), 443-457. https://doi.org/10.15869/itobiad.269461
 Kapak Resmi İndir
İnsan ve Toplum Bilimleri Araştırmaları Dergisi  Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.