Aksoy, Tamer
Yükleniyor...
Araştırma projeleri
Organizasyon Birimleri
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.
Adı Soyadı
Tamer Aksoy
İlgi Alanları
Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik
Kurumdaki Durumu
Aktif Personel
42 sonuçlar
Arama Sonuçları
Listeleniyor 1 - 10 / 42
Yayın Survey on blockchain based accounting and finance algorithms using bibliometric approach(IntechOpen, 2021) Aksoy, Tamer; Aksoy, Tamer; Kahyaoğlu, Sezer Bozkus; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThe aim of this study is to evaluate the impact of blockchain especially on accounting and finance functions, the strategic role of CFOs, and to the restructuring process of accounting and finance functions in the future. In this respect, a business model is recommended that finance, accounting, and audit professionals can benefit from. It is aimed to contribute to the literature by providing blockchain adaptation and implementation strategy via providing information about accounting, finance, and auditing algorithm samples for revolutionizing these functions. To the best of our knowledge, this will be a pioneering work that makes a survey by examining blockchain algorithm samples in the field of accounting, auditing, and finance by using Bibliometric Network Analysis. In this analysis, six major clusters are estimated for defining the impacts of blockchain in the literature based on “Co-citation” aspects for the period 2005–2021 considering the SSCI indexed articles. In addition, the ranking of the top three contributing countries is found to be China, USA, and the UK respectively. This indicates the power of these countries to shape the future of accounting, finance, and auditing standards by means of producing blockchain algorithms and determining innovation policies of these professions in the future.Yayın Risk odaklı iç denetim sürecinde operasyonel risklerin belirlenip ölçülmesine yönelik uygulamalı bir 3x5 risk matriksi ve risk analiz anket formu önerisi(İstanbul Serbest Muhasebeci ve Mali Müşavirler Odası, 2018) Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüSon yıllarda gözlenen küreselleşme, hızlı değişim, teknoloji, rekabet vb sebebiyle işletme hedeflerine ulaşılmasının önemi artmıştır. Gelişmeler ve değişen koşullar iç denetim paradigmasını risk odaklı iç denetim yönünde değiştirmiştir. Hem risk odaklı yönetimde hem de risk odaklı iç denetim (ROİD) sürecinde yüksek riskli alanlara odaklanma artık hayati önemdedir. Bu doğrultuda, işletme risklerinin proaktif olarak önceden belirlenmesi, ölçülmesi ve önceliklendirilmesi risk yönetimi (RY) süreci bağlamında önemli hale gelmiştir. Çalışmada, öncelikle risk odaklı denetim temel özellikleriyle incelenmiştir. Ayrıca örnek bir çimento şirketinin finansal tablo hesaplarının muhasebeleştirilmesindeki operasyonel risklerin skorlanmasına yönelik 3x5 risk matrisi ve risk analiz anketi uygulanmıştır. Sonuçta, öncelikle karşılaşılan operasyonel riskler tanımlanıp risk envanteri oluşturulmuştur. Ayrıca, risk skorlaması neticesinde operasyonel risklerin çok büyük kısmının düşük risk, çok cüz’i kısmının da rutin süreç iç kontrolleri ile giderilebilecek orta risk seviyesinde olduğu, yüksek riskli kategoride ise herhangi bir riskinin bulunmadığı anlaşılmıştır. Ayrıca orta risk seviyesindeki detay alt risklerin kendi ana hesap grupları da düşük risk kategorisinde çıkmıştır. Dolayısıyla şirketin ilgili süreçlerindeki iç kontrollerin ve iç kontrol sisteminin yeterli ve etkin olduğu, çalışanların iç kontrol ve risk kültürüne yönelik farkındalığının bulunduğu sonucuna varılmıştır.Yayın The effectiveness of the internal control system in preventing operational risks to income statement issuance: A practical risk-based internal audit perspective(EBES Publications, 2021) Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüIn recent years, corporate risk management (CRM) has gained great importance in companies with the effect of various factors such as technological development, globalization, rapid change, increase in competition, information technologies, deregulation, global scandals, supranational companies, corporate governance. The understanding of internal audit has evolved from classical auditing to risk-based internal auditing(RBIA). Focusing on high-risk areas has come to the fore in RBIA in terms of ensuring efficiency, productivity and sustainability. Proactive pre-determination, measurement and prioritization of business risks, especially operational risks(ORs), which constitute the most difficult risk group to detect, identify, reveal, quantify, measure and evaluate, have come to life in the CRM process. In this study, the effectiveness of the internal control system(ICS) in preventing ORs related to income statement issuance is examined in the context of a company application example from RBIA optics. In the study, a tomato paste&frozen canned food company listed on the Stock Exchange (Borsa Istanbul-BIST) was selected from the leading member companies of the TGDF and SALKONDER. Methodologically, a survey method based on a risk assessment questionnaire on a 5x5 Likert scale was used to collect data and create a risk inventory. The questionnaire was applied to the group consisting of officers, experts, chiefs, assistant managers, managers, relevant senior managers and internal auditors who are involved in preparation and follow-up of the income statement in the financial affairs/internal audit departments. An Excel macro program was used to calculate the coefficients in the risk analysis questionnaire/matrix in the context of the probability of the risk occurring and the possible impact of the risk. Considering the preferences and risk coefficients, the risk score for each defined OR&main account group was determined and prioritized and made visible in the low, medium, high risk categories both in the risk matrix/analysis questionnaire. After ORs were scored, they were prioritized by ranking them both within the relevant&main account group/headings. The study revealed that most of the direct ORs defined for income statement, except for two items, are in the low risk group. Additionally, the study showed that the risk score of the two items (compliance with IFRS&VUK-TPL, independent audit reporting) remaining in the medium risk group as an individual item is in the low risk category. Finally, considering the assessment of relevant stakeholders, the study showed possible ORs were largely eliminated within the control sequence in the processes and the existing ICS and were in a tolerable condition.Yayın A systematic analysis of internal control requirement in the light of scandals, standards and regulations and a coso based internal control list proposal for corporate businesses(EBES Publications, 2020) Aksoy, Latif; Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüThe scandals in the past increased the importance of internal control (IC) and of the IC system (ICS) and created a global awareness. Many factors played a role in the formation of scandals. Issues such as the lack of ICS and not being operated effectively and their effectiveness not being subjected to control and supervision also played an important role. The issue of IC necessity and the effectiveness and oversight of ICS were been subject to a wide range of standards and regulations, including the Sarbanes-Oxley Act (SOX). The necessity of IC and effectiveness of ICS were tried to be guaranteed with standards/regulations. So, corporate and individual responsibilities for ICS and for its effectiveness have been significantly increased with standards/ regulations. Ensuring the effectiveness of the ICS is the guarantee of reliable information and accurate and reliable reporting. Besides, an effective ICS is important for some aspects(protecting assets and common interests of stakeholders/ achieving goals/ ensuring the profitability and efficiency of activities/ management and accounting control/ compliance with regulations, corporate management and ethical principles/ quality assurance/ CRM/ transparency/ accountability etc). In this regard, the main responsibility for the ICS and its monitoring was given to the board of directors of the company. The independent auditors were undertaken for the effectiveness of ICS to point out and give attestation in their reports. The effective ICS provides various benefits to the audit. As the effectiveness of the ICS increases, the audit risk and duration of audits decreases, the number of evidence the auditor needs to collect and the audit cost decreases. In our study, an internal checklist proposal is presented to be used to evaluate the existence and/or effectiveness of ICS. The internal checklist is compatible with COSO IC framework, the most comprehensive and most advanced model developed for businesses. It is evaluated that the COSO based IC list will provide benefit for the evaluation of effectiveness of ICS. IC list is hoped that it can be used by the board, audit committee, independent/internal auditor, advisory companies and researchers. Finally, using the proposed IC list can make it possible to determine the effectiveness of ICS and to draw attention upon the weaknesses/deficiencies and risks that need to be corrected and improved.Yayın Perakende mağazacılık sektöründe iç kontrol sisteminin finansal ve finansal olmayan performans üzerindeki etkisi: D&R örneği(İbn Haldun Üniversitesi, Lisansüstü Eğitim Enstitüsü, 2023) Tekneci, Adnan; Aksoy, Tamer; Aksoy, TamerBu çalışmanın amacı, perakende mağazacılık sektöründe iç kontrol sisteminin finansal ve finansal olmayan performans üzerindeki etkisini, COSO iç kontrol bileşenleri ve D&R mağazaları üzerinden açıklamaya çalışmaktır. Çalışmada ayrıca iç kontrol sisteminin finansal ve finansal olmayan performans üzerindeki etkisine yönelik algıların demografik özelliklere göre farklılık arz edip etmediğinin incelenmesi de amaçlanmıştır. Dolayısıyla "iç kontrol sisteminin mağazanın finansal ve finansal olmayan performans algısı üzerinde olumlu ve anlamlı bir etkisinin olduğu" çalışmamızın 1.Hipotezi olarak; "iç kontrol sisteminin mağazanın finansal ve finansal olmayan performansı üzerindeki etkisine yönelik algıların demografik özelliklere göre farklılık göstermediği" ise çalışmamızın 2.Hipotezini oluşturmuştur. Ayrıca her bir hipotez için beş, toplamda 10 adet alt hipotez oluşturulmuştur. Araştırmanın verileri betimsel tarama modeline dayalı nicel anket yöntemi kullanılmak suretiyle toplanmıştır. Çalışmanın evrenini D&R bünyesindeki tüm çalışanlar (1540 kişi) oluşturmuştur. Örneklemini ise anketi cevaplayan 302 personel oluşturmuştur. Seçilen örneklem % 95 güven aralığına ve % 5 örnekleme hata payına tekabül etmektedir. Anket soruları 5'li likert ölçeklemesine uygun hazırlanmıştır. Elde edilen verilerin analizi, SPSS 22.0 bilgisayar programı ile gerçekleştirilmiştir. Verilerin analizinde tanımlayıcı istatistikler frekans, yüzde, ortalama ve standart sapma değerleri hesaplanmıştır. Ölçeklerin ve verilerin güvenilirlik analizi için Cronbach's Alpha testi, verilerin normal dağılıp dağılmadığının ölçülmesinde de Skewness ve Kurtosis testi uygulanmıştır. Ayrıca, çalışmanın 1.Ana Hipotezine yönelik olarak korelasyon testi; çoklu düzeylerdeki ilişkilerin incelenmesinde ise Regresyon testi uygulanmıştır. 2.Ana Hipoteze yönelik olarak ise T-testi, Varyans Analizi (Tek Yönlü ANOVA) ve Post-hoc (Scheffe) testi uygulanmıştır. Çalışma neticesinde; 1.Hipotezi kabul edecek tarzda, COSO bütünleşik iç kontrol sistemi ve bileşenlerinin mağaza performans algısı üzerinde pozitif ve anlamlı bir etkisinin olduğu gözlemlenmiştir. Ayrıca 2.Hipotezi reddedecek şekilde, iç kontrol sisteminin mağazanın finansal ve finansal olmayan performansı üzerindeki etkisine yönelik algının demografik özelliklere göre farklılık gösterdiği gözlemlenmiştir. Bu doğrultuda, demografik özelliklerden cinsiyet, unvan ve mesleki tecrübe yılı açısından, çalışanların algılarında farklılıklar olduğu, yaş ve eğitim durumlarına göre ise bir farklılık olmadığı gözlemlenmiştir.Yayın Analysis of solar module alternatives for efficiency-based energy investments with hybrid 2-tuple IVIF modeling(Elsevier, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Mikhaylov, Alexey; Pinter, Gabor; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThe purpose of this study is to examine optimal solar module investments. Firstly, key determinants of the performance of solar energy investments are evaluated by DEMATEL method with the 2-tuple IVIF sets. Moreover, the cell material alternatives for solar module investments are also ranked. For this purpose, an evaluation has been made by 2-tuple IVIF TOPSIS. The contributions of the paper are performing a priority analysis to understand the most significant factors to increase solar energy projects and creating an original model by the integration of DEMATEL and TOPSIS with the 2- tuple IVIF sets. The findings denote that crystalline silicon is the optimal solar panel module to increase the performance of these projects. In the short term, government subsidies can provide cost advantages to solar energy investors. It is not a very continuous practice to try to increase these projects only with government supports. The costs of solar energy projects should be reduced to solve this problem permanently. Owing to new technological developments, high cost problem of solar energy investments can be handled more successfully.Yayın Application of M-SWARA and TOPSIS methods in the evaluation of investment alternatives of microgeneration energy technologies(MDPI AG, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüInvestments in microgeneration technologies help to boost the usage of clean energy while reducing pollution. However, selecting the appropriate investment remains the most critical phase in developing these technologies. This study aims to design a multi-criteria decision-making method (MCDM) to evaluate investment alternatives for microgeneration energy technologies. The proposed MCDM is based on a Multi Stepwise Weight Assessment Ratio Analysis (M-SWARA), to define the relative importance of the factors. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and q-Rung Orthopair Fuzzy Soft Sets (q-ROFSs) are used to rank investment alternatives. Calculations were also made with Intuitionistic Fuzzy Sets (IFSs) and Pythagorean Fuzzy Sets (PFSs). For analysis, five evaluation criteria were selected based on the literature: frequency of maintenance, ease of installation, environmental adaptation, transmission technologies, and efficiency of cost. Similarly, six alternatives for microgeneration technology investments were selected: ground source heat pumps, micro hydroelectric power, micro combined heat and power, micro bioelectrochemical fuel cell systems, small-scale wind turbines, and photovoltaic systems. The results showed that cost efficiency was the most significant factor in the effectiveness of microgeneration energy investments, and the photovoltaic system was the best alternative to increase microgeneration energy technology investment performance. Furthermore, the results were the same for the analyses made with IFSs and PFSs, demonstrating the reliability of the proposed method. Therefore, investors in microgeneration technologies should prioritize photovoltaic systems. This conclusion is supported by the fact that photovoltaic is a renewable energy source that has witnessed the most technological improvements and cost reductions over the last decade.Yayın An applied approach to valuation of securitized balance sheet assets based on Monte Carlo simulation with special reference to Turkish finance sector(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Yüzbaşıoğlu, Nuray; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the Monte Carlo Simulation method is used in mortgage-backed security asset pool calculations. By simulating different combinations of input variables affecting the mortgage-backed securities asset pool, the future earnings, the total amount of interest, and the minimum and maximum values of the amount of total interest to be distributed are estimated. Six different scenarios were used in the assessment of the asset pool.Yayın Artificial intelligence in internal audit and risk assessment(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the effects of artificial intelligence applications, which have gained importance recently, on internal audit and risk assessment are analyzed. Internal audit and risk assessment are critical for the early detection of risks that arise in the processes of businesses that are becoming more complex and exposed to external factors due to digitalization.Yayın Analysis of environmental priorities for green project investments using an integrated q-rung orthopair fuzzy modeling(IEEE, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Mikhaylov, Alexey; Evgenievich Barykin, Sergey; Aksoy, Tamer; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüGreen energy projects contribute to sustainable economic development of countries with the employment of environmentally friendly energy production strategies. However, environmental priorities should be examined for this situation. Therefore, priority analysis should be executed for the environmental issues while implementing green investment projects. Accordingly, this study aims at proposing a unique decision-making model based on orthopair fuzzy sets and the golden cut degrees for the environmental priorities of green project investments. The main novelty of the study stems from its proposed integrated model by equipping the Multi-SWARA, and TOPSIS based on the q-ROFSs technique with the golden cut. A set of criteria is identified for measuring the green projects’ environmental priorities while several project alternatives are also determined with the supporting literature. Appropriately, the extensions of Multi-SWARA and TOPSIS methods have been applied for weighting and ranking the factors, respectively, in the integrated approach. Additionally, a comparative evaluation is performed with the help of VIKOR method to rank the alternatives. Besides, the sensitivity analysis is applied to illustrate the coherency of the weighting results in the decision-making approach. Accordingly, 5 cases are considered to measure the effects of changing weight results. It is defined that this model is coherent and could be extended for further studies. It is concluded that the reduction of emissions is the most essential item for the environmental priorities of green project investments. Pollution control, waste management and eco-friendly transportation activities are the most critical alternatives. Therefore, this study recommends that investors of green projects should prioritize the strategies of minimizing carbon emissions problem. In this context, investing in renewable energy technologies will help green project investors solve this problem.
