Aksoy, Tamer
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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
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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 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 The perception of fraud and perspective on ethics of the media employees: Case of Turkish Turkuvaz Media(EBES Publications, 2022) Aksoy, Tamer; Denkdemir, Ali Tumay; Yönetim Bilimleri Fakültesi, İşletme BölümüIt is important that company employees, including media workers, who act with a sense of responsibility towards society, carry out their activities within ethical values. Especially in the global digital age where intense competition is experienced, it is observed that companies with ethical values and having employees who are aware of fraud, are able to protect their assets more easily, reach their targets, increase their effectiveness/productivity and maintain their sustainability. The main aim of the study is to examine whether there is a significant difference between the demographic characteristics of Turkuvaz Media employees and their perception of fraud and their view on ethics. As far as it is known, there is no direct and comprehensive study that addresses on this spesific points for media businesses. In the study, Turkuvaz media was chosen as the company that was handled. Factors such as being one of the top largest, most widespread, well-established and most influential companies operating in the print-visual media sector in Turkey, with corporate governance, were effective in the selection of this company. Methodologically, questionnaire method was used to collect data. Survey questions were prepared and evaluated according to the basic components of the COSO Internal Control Model and 5- point Likert scaling. The survey was conducted on 202 employees covering all business functions and different position layers. The SPSS-22 version was used to analyze the data, including the necessary tests and frequency, Mann Whitney U and Kruskal Wallis analyses. The study concluded that there were no significant differences between the demographic characteristics of the participants, including age, 101 education level, years of experience, position, and their perception of fraud and their view of ethics. It was also revealed that there were significant differences between female employees' fraud perception/view of ethics and men's in the light of gender criteria. It was found that females were higher than male participants in terms of statistical significance and scoring. In other words, although male employees are also high, it was indicated that female participants are more sensitive to fraud and ethical values. This result is also compatible with some studies in the literature. Due to the study is limited to the perceptions of 202 employees, it was recommended to conduct study with a larger number of different media employees to reach more general data.Yayın The impact of internal control system effectiveness on store performance: D&R store example(EBES, 2023) Tekneci, Adnan; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüThe aim of this study is to evaluate whether the effectiveness of the internal control system (ICS) has a positive effect on the store performance perception (SPP) through the COSO internal control components. In the study, D&R Store Inc was chosen as the company that was handled. The study also aimed to investigate whether the perception of the effect of the internal control system on the performance of D&R stores differs according to demographic characteristics. As far as it is known, there is no direct empirical study that addresses the effects of ICS on SPP in media sector. Methodologically, the survey method was used to collect the research data. 302 personnel responded to the questionnaire prepared according to a 5- point Likert scale. The SPSS-22.0 version was used to analyze the data, including the necessary complementary statistics such as frequency, percentage, mean, standard deviation etc. Besides Cronbach's Alpha test was used for the reliability analysis, and Skewness and Kurtosis tests were used to measure whether the data were normally distributed. In order to measure whether the effectiveness of the internal control system has a positive effect on the perception of store performance over the COSO internal control components, the first main hypothesis was created. In this context, Correlation test and regression test were applied. The second main hypothesis of the study is to measure whether the perception of the effect of the internal control system on store performance differs according to demographic characteristics, and for this purpose, the T-test, analysis of variance (One-Way ANOVA), and Post-Hoc (Scheffe) test were applied. It was concluded that COSO internal control components, namely control environment, risk assessment, control activities, information and communication, and monitoring, have a positive and significant effect on store’s performance perception. Furthermore, as for the second main hypothesis, the study revealed that there are statistically significant differences between the groups in the perception of the effect of the internal control system on store performance according to gender, job position, and years of professional experience, but no statistically significant difference was found according to age and educational status.Yayın The perception of fraud and perspective on ethics of the media employees in emerging countries in the digital era: Evidence from Türkiye(İbn Haldun Üniversitesi, 2024) Aksoy, Tamer; Denkdemir, Ali Tümay; Yönetim Bilimleri Fakültesi, İşletme BölümüThis study aimed to examine whether there is a significant difference between media employees' perception of fraud and their views on ethics and their demographic characteristics, through the example of a leading corporate written/audio/visual media company in Türkiye. Methodologically, data from 202 employees were collected by survey method and analyzed with SPSS-22. The study revealed that there was no significant difference between the participants' demographic characteristics such as age, education level, years of experience, position, and their perception of fraud and their views on ethics. The study also concluded that there are significant differences in the perception of fraud and ethical perspectives between female and male employees regarding gender criteria. It was determined that statistical significance and scoring were higher compared to men. In other words, it was revealed that female participants were more sensitive to fraud and ethical values than men.
