Proposal for corporate performance report for agricultural credit cooperatives in Turkey

The Corporate Performance Report is a method that is developed to eliminate the missing points of traditional measurement approaches dealing with the financial data of previous dates, and to find practical solutions for measurement problems. The Corporate Performance Report is evaluated as a strategic management tool, which has developed valid measurement systematics to determine the measurement areas to continue its success in the long term by balancing the financial performance of an organization with customers, internal processes and learning/development performances. In this respect, cooperatives have an important position in the agricultural sector, which has a strategic significance for our country. The measurement of performance with the Corporate Performance Report is important for cooperatives whose basic purpose is to serve their partners in a sustainable way. When the literature was reviewed, it was observed that although there are many studies on Corporate Performance Report in various fields and sectors, no studies were detected in the cooperatives sector.In the present study, the purpose was to create a Corporate Performance Report, which is developed to enable cooperatives to provide better and quality service to their partners based on a strategic measurement and evaluation system. The questionnaire that was used to obtain the study data in the scope of the study was created as a result of a 9-week effort with a 5-people workgroup of managers. The questionnaire was sent to 140 managers who worked at Central Union of Agricultural Credit Cooperatives and 17 Regional Units. A total of 105 questionnaires were returned by the managers. In the light of the data that were obtained in the present study, it is recommended that strategic objectives that are considered important for corporate performance report for cooperatives, and the criteria that will be used to test the objectives and targets of cooperatives are presented separately for each dimension of the Corporate Performance Report as scales, which may be used in the process of establishing Corporate Performance Reports for cooperatives.