Tamer Aksoy

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.

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Tamer Aksoy

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Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik

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Listeleniyor 1 - 10 / 14

Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province
(Busssecon International, 2024) Kayısı, Muhammet; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting
Assessing financial risk management in local governments: Case of Istanbul Metropolitan Municipality (IMM)
(Busssecon International, 2020) Aksoy, Tamer; Asan, Yunus Emre; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.
Measuring the effectiveness of internal control systems of Ghanaian listed banks considering control environment, risk assessment and monitoring activities components of COSO’s framework
(EBES Publications, 2020) Mohammed, Abdullai; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Every organization operates within a business sector and the ability of the organization to break through the thick walls of rival competitiveness depicts its success. The ability of the organization to achieve its aims within the sector depends hugely on the policies and strategies as well as the effectiveness of procedures established to safeguard their operations. Organizations face internal and external forces that call for a strategy to help them continue to be relevant and competitive in the business environment. For instance, the Enron and WorldCom scandals in the US inculcated the importance of Internal Control Systems (ICS) as well as reliable financial reporting, strengthening corporate governance, increasing corporate responsibility, re-ensuring auditor independence, establishing and providing efficiencies of internal audit, internal control and risk management systems, strengthening management and public oversight functions. With the effect of scandals and subsequent Sarbanes-Oxley (SOX) Law, the establishment and effectiveness of the internal control system became one of the crucial factors and safety valves of sustainability, corporate management and business success. Banks were equally affected by all these developments. As a result, ensuring the existence and effectiveness of internal control system within banks became more important following the global accounting and auditing scandals. The main purpose of this paper is to evaluate the effectiveness of Internal Control Systems (ICS) of the banks listed on the Ghana stock exchange considering the Control Environment (CE), Risk Assessment (RA) and Monitoring Activities (MA) components of Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s internal control framework. Methodologically, a comprehensive survey questionnaire designed and used to collect data. Out of the 60 questionnaires distributed to the banks, 37 copies were received representing 61.6% response rate. Statistical Package for Social Sciences (SPSS) version 25 used to analyze data by running among others reliability test, test of normality and descriptive statistics (means and standard deviations). The results of means (m) and standard deviations (SD) indicated that, strong controls exist in the CE (M= 4.14, SD =.755), RA (M= 4.27, SD =.731) and MA (M= 4.24, SD =.722) of internal control of the Ghanaian listed banks. Banks operate under higher risk than any other financial institution so, the study recommends that Ghanaian listed banks should invest more into risk management to curb or prevent any possible fraudulent activities.
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 Bölümü
It 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.
The impact of internal control system effectiveness on store performance: D&R store example
(EBES, 2023) Tekneci, Adnan; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The 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.
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 Bölümü
This 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.
Examining the impact of economy class flight satisfaction on brand loyalty in the light of falling aviation profitability after COVID-19: Case of Turkish Airlines
(EBES Yayınları, 2023) Kartoğlu, Ömer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The aim of this study is to evaluate whether customer satisfaction for the most preferred economy class flight in airline businesses has a positive effect on brand loyalty. Turkish Airlines was chosen as the company that was discussed in the study. In the study, it was also aimed to investigate whether the perception of the effect of customer satisfaction on brand loyalty differs according to demographic characteristics. The study is also important because it provides up-to-date information about customer expectations that make the company preferable after the decline in airline profit rates after Covid-19. The first main hypothesis was created to measure whether customer satisfaction with economy class flight has a positive effect on brand loyalty. The second main hypothesis of the study was created to measure whether the perception of the effect of customer satisfaction on brand loyalty differs according to demographic characteristics. Questionnaire method was used methodologically in the collection of research data. 330 personnel responded to the questionnaire prepared according to a 5-point Likert scale. The SPSS-22 version was used in the analysis of the data, which includes the necessary complementary statistics and tests (frequency, percentage, mean, standard deviation, Cronbach's Alpha, factor analysis, correlation analysis, regression test, t-test, analysis of variance, Post-Hoc test, etc.). In the study, it was concluded that there is a positive and significant relationship between economy class customer satisfaction and brand loyalty. In addition, it was revealed that there were statistically significant differences between the groups according to gender, job position and educational status, but there was no significant difference according to age and travel purpose.
Bütünleşik iç kontrol sistemi etkinliğinin ölçülmesi ve örgüt kültürü ile ilişkisi: Turkuvaz Görsel/İşitsel Medya uygulaması
(IKSAD GLOBAL Publications, 2022) Karacan, Özlem; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Bu çalışmanın amacı, iç kontrol sistemi etkinliğinin ölçülmesini sağlamak ve örgüt kültürü ile arasında ilişki olup olmadığını Turkuvaz Görsel/İşitsel Medya üzerinden açıklamaya çalışmaktır. Çalışmada, iç kontrol sistemi etkinliği ile örgüt kültürüne yönelik algıların demografik özelliklere göre farklılık arzedip arzetmediğinin incelenmesi de amaçlanmıştır. Bu doğrultuda 3 adet ana hipotez, 16 adet de alt hipotez oluşturulmuştur. Nicel araştırma yöntemi kullanılan araştırmada vaka çalışması olarak Turkuvaz Medya’nın görsel/işitsel alanda yayın yapan mecraları incelenmiştir. Veriler anket tekniğiyle toplanmış, her iki kavram için oluşturulan anketler medya çalışanlarına e-posta yoluyla gönderilmiştir. Anket çalışması pozisyon farkı gözetmeksizin yönetici, ara kademe ve çalışanlara uygulanmış ve toplamda 309 geri dönüş sağlanmıştır. 5’li likert ölçeklemesine uygun anket verilerinin analizinde, tanımlayıcı istatistikler frekans, yüzde, ortalama, standart sapma değerleri hesaplanmıştır. Ölçeklerin güvenilirlik analizleri için Co.Alpha testi, uygunluk düzeyleri için Kolmogrov Smirnov testi, katılımcıların demografik özelliklerine göre incelenmesinde bağımsız t-testi ve Varyans analizi kullanılmıştır. Verilerin analizi için SPSS 25.0 paket programı kullanılarak, boyutlar arasındaki ilişkilerin incelenmesinde korelasyon, çoklu düzeylerdeki ilişkilerin incelenmesinde regresyon analizi uygulanmıştır. Çalışma neticesinde; bütünleşik iç kontrol sisteminin bileşenlerinden kontrol ortamı boyutunun, örgüt kültürü ve iç kontrol sistemiyle pozitif yönlü ve güçlü düzeyde anlamlı ilişki gösterdiği, tüm kültür tiplerinin en fazla kontrol ortamından etkilendiği gözlemlenmiştir. Ayrıca Turkuvaz Görsel/İşitsel Medya’nın en gelişmiş kurumsal COSO bütünleşik iç kontrol modeli çerçevesinde etkin bir iç kontrol sistemine sahip olduğu ve kontrol faaliyetlerinin etkin şekilde kullanıldığı anlaşılmıştır. Kurumda egemen kültürün Hiyerarşi olduğu, iç kontrol sisteminin en yüksek düzeyde ilişkiyi Hiyerarşi kültürü ile gösterdiği ve kurumun yüksek düzeyde bir örgüt kültürüne sahip olduğu görülmüştür. Demografik özelliklere göre kadın çalışanlarının örgüt kültürü ve iç kontrol sistemi algılarının erkeklerden daha yüksek düzeyde olduğu, ara kademe çalışanlar ile lisansüstü eğitime sahip çalışanların algılarının diğer pozisyon ve eğitim seviyelerinden düşük düzeyde olduğu gözlemlenmiştir. Çalışmanın ayrıca, şirketlerin iç kontrol yapılarını güçlendirmelerine ve güçlü bir örgüt kültürü inşa etmelerine yönelik odaklanmaları gereken hususlara bir farkındalık ve katkı sağlaması umulmaktadır. Araştırmanın yalnızca görsel ve işitsel yayın birimlerini içerip holdingin genelini kapsamaması, uygulamanın sadece Turkuvaz çalışanlarına yönelik olması nedeniyle sonuçların tüm medya sektörüne şamil edilememesi ve anketlerde objektiflikten uzak cevap verme ihtimalinin varlığı, çalışmanın temel kısıtlarını oluşturmaktadır.
The impact of cargo and ancillary revenues on net profit for full service carrier airlines
(EBES Publications, 2021) Aksoy, Tamer; Baş, Onur; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Airline companies have had to manage their capacities better and generate new revenues due to low profitability rates, high risk and increasing competition conditions. As a result of the sale of products and services offered free of charge to passengers by companies applying the traditional airline business model for a separate fee to increase the revenues of the companies applying the low cost / low cost airline business model, ancillary revenues (AR) have occurred. AR are what airline companies offer to their passengers other than the tickets they have sold, services such as inflight catering, baggage fees, loyalty programs, seat fees, advertising and commission revenues and in-flight entertainment systems. In this context, in order for airline companies to survive today in tight competition conditions, it is important that they gain AR in addition to their main income. The study examines the effects of cargo revenues (CR) and AR on net income (NETINCOME) for three full service carrier airline companies:Turkish Airlines- THY, American Airlines-AA and Delta Air-DA. As far as it is known, there is no direct empirical study that addresses the effects of CR and AR on NETINCOME for airlines companies. The data used for the period of 2014Q1-2019Q4 was collected from Sorensen&Lucas (2020), IATA and related airline companies’ annual reports in their official websites. Methodologically, a logarithmic econometric model was used in which CR and AR were included as independent variables and NETINCOME as dependent variable. SPSS-22 version was used to analyse data to cover the necessary analysis and tests (regression, reliability, cross section dependent, second generation unit root, delta slope homogeneity, cointegration, casualty etc). The study indicated a positive correlation existed between CR and AR and NETINCOME. The increase in CR and AR also increase the NETINCOME of airline companies. It was revealed that the AR in aviation, provide an important resource for airline companies. The study also reflected that AA and DA are among the top three companies with the highest AR in the world, while THY-AR are lower compared to these two US companies. On the other hand, the study indicated that the contribution of THY-CR revenues to NETINCOME is much higher than the other two companies. The results are also compatible with IATA data that THY is among the top 10 carrier companies worldwide in terms of CR. It is recommended airline companies should give enough importance to CR and AR to increase the profitability.
Examining the impact of cargo and ancillary revenues on net profit for full service carrier airlines
(Busssecon International, 2022) Aksoy, Tamer; Baş, Onur; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In this study, the relationships between cargo revenues, ancillary revenues and net profitability of airline companies were examined in the examples of three full-service airline companies (Turkish Airlines, American Airlines, Delta Air Lines). Methodologically, a logarithmic econometric model was used in which cargo revenues and ancillary revenues were included as independent variables and net profit as dependent variable. The data used for the period 2014Q1-2019Q4 were collected from the annual reports on the official websites of related airline companies and The International Air Transport Association (IATA) and Sorensen&Lucas (2020). EViews 10 and STATA-15 versions, which are the most modern econometric analysis programs that can be used to control the stationarity, were used in the analysis of the data. In addition to econometric analyzes and general statistics, Cross Section dependency tests, CADF second generation unit root tests, Delta slope homogeneity tests, Panel cointegration analysis, Westerlund Panel cointegration tests and Dumitrescu Hurlin Panel Causality tests and Breusch Pagan LM Tests were also performed. The study revealed that there is a cointegration between cargo revenues, ancillary revenues and net profit, and there are a one-way causality relationships from both cargo revenues to net profit and from ancillary revenues to net profit. The study also indicated a positive correlation between cargo revenues and ancillary revenues and net profit. In other words, cargo revenues and ancillary revenues have a positive effect on net profit of airline companies. In addition, the study found that aviation ancillary revenues provide an important resource for airline companies; furthermore, two US companies are among the top three companies with the highest revenues in the world in terms of cargo and ancillary revenues; also showed that Turkish Airlines' ancillary revenues are lower than those of these two US companies. On the other hand, the study showed that the contribution of Turkish Airlines cargo revenues to net profit is much higher than the other two companies. The results are also in line with the IATA data, where Turkish airlines are among the top 10 carrier companies worldwide in terms of cargo revenues. In the study, it is also suggested that airline companies should give more importance to cargo revenues and ancillary revenues in order to increase their profitability.

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