İlhan, Ümit Deniz

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Dr.Öğrt.Gör.
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01.01.06.02. İşletme Bölümü
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Sustainability (Switzerland)1
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  • Article
    Employee Benefits Supporting Well-Being at the Intersection of Meaning and Cost: A Sustainability Perspective from Generation Z
    (MDPI, 2026) İlhan, Ümit Deniz; Özkılınç, Damla Nurcan
    This study examines how employee benefit practices link employee well-being with financial sustainability in sustainable organization management. Focusing on Generation Z, it investigates the intersection between meaning attributed to employee benefits and managerial decision-making guided by financial rationality. Drawing on human resources management (HRM) and finance perspectives, employee benefits are conceptualized as mechanisms for balancing human-centered value creation and economic resilience. A qualitative design was used, based on semi-structured interviews with 15 Generation Z employees and 20 human resources (HR) and finance managers in Türkiye. Data were analyzed through thematic analysis and the Gioia methodology to develop an inductive, multi-level framework. The findings indicate that Generation Z employees view employee benefits as psychosocial resources reflecting justice, autonomy, psychological safety, and value alignment-core components of subjective and eudaimonic well-being-while managers assess them primarily through financial sustainability logics such as cost control and return on investment. Overall, meaning- and cost-oriented perspectives emerge as mutually reinforcing within sustainable organizational systems. The study proposes the Meaning-Cost Balance (MCB) Framework, conceptualizing employee benefits as a strategic management mechanism aligning employee well-being with financial resilience. Positioned at the intersection of HRM and financial sustainability, the framework contributes to sustainable organization management and offers a transferable basis for future comparative research.