Role of Corporate Sustainability in the Effect Of Transparency and Accountability on Quantitative Performance

Abstract

In this study, the role of applicability of principles of transparency and accountability in the private and public hospitals on quantitative performance and intermediate variable role of corporate sustainability in this effect were examined. Data of the study was collected by survey method. CLSA scale was used in preparing phrases of transparency and accountability, CSAQ scale was used in preparing the phrase of corporate sustainability and scales with validity and reliability tested in various studies were used in preparing quantitative performance phrases. Data obtained from 351 managers working in public and private hospitals operating in İstanbul were subjected to factor and reliability analyses by using 16.0 version of SPSS for Windows program. As a result of multiple regression analyses to test hypothesis, it was found that principles of transparency and accountability had positive effect on corporate sustainability but partial effect on quantitative performance. It was also found that corporate sustainability had a role of partial intermediate variable in the effects of the principles of transparency and accountability on corporate performance.