IDEAS home Printed from https://ideas.repec.org/a/jes/journl/y2024v15(2)p231-256.html
   My bibliography  Save this article

The impact of digital transformation on financial performance in public banks, development banks, and private banks in Türkiye

Author

Listed:
  • Seda DoÄŸan

    (Anadolu University, Turkiye)

Abstract

The aim of this study is to examine the impact of digital transformation on the financial performance of banks in Turkey. An exploratory design of the mixed research method was applied in the study. A digital transformation (DT) ratio was developed from banks through content analysis of the qualitative analysis methods. This ratio was then added as variables to causality test. The study's analysis covers the period from 2005 to 2023. The research include ROA, ROE, capital adequacy ratio (CAR), and the DT ratios developed for research is used as the variables. A negative correlation was found between DT and ROA, ROE, and CAR in public and development banks, whereas a positive correlation was observed between DT and ROA, ROE, and CAR in private banks. The relationship between DT and ROA, ROE, and CAR in public banks, and the relationship between DT and CAR in private banks, were found to be significant. The hypothesis that there is a causality from DT to CAR in public banks was rejected, while other hypotheses were accepted.

Suggested Citation

  • Seda DoÄŸan, 2024. "The impact of digital transformation on financial performance in public banks, development banks, and private banks in Türkiye," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 15, pages 231-256, December.
    • Handle: RePEc:jes:journl:y:2024:v:15(2):p:231-256
    DOI: https://doi.org/10.47743/ejes-2024-0212
    as

    Download full text from publisher

    File URL: https://ejes.uaic.ro/articles/EJES2024_1502_12_DOG.pdf
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.47743/ejes-2024-0212?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
    2. Zhou, Zhongsheng & Li, Zhuo, 2023. "Corporate digital transformation and trade credit financing," Journal of Business Research, Elsevier, vol. 160(C).
    3. Caterina Pesci & Ericka Costa, 2014. "Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(3), pages 157-171, December.
    4. Riris Shanti & Hermanto Siregar & Nimmi Zulbainarni & Tony, 2023. "Role of Digital Transformation on Digital Business Model Banks," Sustainability, MDPI, vol. 15(23), pages 1-25, November.
    5. Lihua Zuo & Jack Strauss & Lijuan Zuo, 2021. "The Digitalization Transformation of Commercial Banks and Its Impact on Sustainable Efficiency Improvements through Investment in Science and Technology," Sustainability, MDPI, vol. 13(19), pages 1-17, October.
    6. ., 2022. "Introduction to digital transformation and social policy," Chapters, in: Participation Income, chapter 1, pages 1-16, Edward Elgar Publishing.
    7. Lee D. Parker, 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting Forum, Taylor & Francis Journals, vol. 35(1), pages 1-10, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    2. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    3. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    4. Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf_v1, Center for Open Science.
    5. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    6. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    7. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    8. Warren Maroun & Andre Prinsloo, 2020. "Drivers of combined assurance in a sustainable development context: Evidence from integrated reports," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3702-3719, December.
    9. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    10. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    11. Sumit Lodhia, 2019. "What about your qualitative cousins? Adapting the pitching template to qualitative research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 309-329, March.
    12. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    13. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
    14. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    15. Kittisak Jermsittiparsert & Sudawan Somjai & Sriparinya Toopgajank, 2020. "Factors Affecting Firm s Energy Efficiency and Environmental Performance: The Role of Environmental Management Accounting, Green Innovation and Environmental Proactivity," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 325-331.
    16. Archel, Pablo & Carrasco, Francisco & García-Benau, María Antonia & Larrinaga, Carlos, 2022. "Intellectual engagements of accounting academics: The ‘forecasted losses' intervention," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    17. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    18. Jia, Jing & Li, Zhongtian, 2020. "Does external uncertainty matter in corporate sustainability performance?," Journal of Corporate Finance, Elsevier, vol. 65(C).
    19. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    20. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jes:journl:y:2024:v:15(2):p:231-256. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alupului Ciprian (email available below). General contact details of provider: https://edirc.repec.org/data/csjesro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.