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
20 sonuçlar
Arama Sonuçları
Listeleniyor 1 - 10 / 20
Yayın 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 BölümüThis 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 reportingYayın Assessing bank’s internal control effectiveness: The case of Ghanaian listed banks(SSBFNET, 2020) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Mohammed, Abdullai; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThis paper aims to evaluate the effectiveness of Ghanaian listed banks using COSO’s IC framework. Only Control environment, Risk assessment, and Monitoring activities components of the framework considered for this study. Methodologically, out of the 60 questionnaires, surveys distributed to the banks 37 copies received representing a 61.7% response rate. Statistic Package for Social Sciences (SPSS) v25 used to analyze data by running among other reliability tests, tests of normality, and descriptive statistics. The results of means and standard deviations gained ascertained that; strong cont rols existed in the control environment, risk assessment, and monitoring activities of internal control of the Ghanaian listed banks. A risk assessment had a low average mean compared to the control environment and monitoring activities. Because banks oper ate under higher risk than any other financial institution, we propose that Ghanaian listed banks should increase investment in risk assessment.Yayın Golden cut-oriented q-rung orthopair fuzzy decision-making approach to evaluation of renewable energy alternatives for microgeneration system investments(Hindawi, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Aksoy, Tamer; Yüksel, Serhat; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThis study aims to find an appropriate system for microgeneration energy investments and identify optimal renewable energy alternatives for the effectiveness of these projects. In this context, a model is constructed by multi stepwise weight assessment ratio analysis (M-SWARA) and technique for order preference by similarity to ideal solution (TOPSIS) with q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. At the first stage, five different systems are weighted for the effectiveness of the microgeneration energy investments. Secondly, four different renewable energy alternatives are ranked regarding the performance of these projects. In addition, a comparative analysis is also implemented with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs). The findings are the same in all different fuzzy sets that demonstrates the reliability of the findings. It is determined that grid-connected with battery backup is the most important system choice. On the other hand, solar energy is the most appropriate alternative for microgeneration system investments. Grid-connected system should be implemented for the performance of the microgeneration projects. Hence, providing a sustainable access to the electricity can be possible. Sufficient amount of electricity may not be obtained from wind and solar energy because of the climate changes. In this process, grid-connected system can handle this problem effectively.Yayın Increasing importance of internal control in the light of global developments, national and international standards and regulations(T.C. Sayıştay Başkanlığı, 2020) Aksoy, Tamer; Aksoy, Latif; Yönetim Bilimleri Fakültesi, İşletme BölümüThe global auditing and accounting scandals of the past have been a turningpoint for the internal control system (ICS) by increasing its importance and necessityas well as global awareness towards it. Various factors played roles in the occurrenceof scandals. A dominant one is the lack of ICS and/or the failure to make it efficient. The need for ICS and ensuring its effectiveness has been subject to various national/international standards and legal regulations including the Sarbanes-Oxley (SOX) Law. Institutional/individual responsibilities of the relevant parties (board of directors, auditcommittee, senior management, independent auditor, public oversight authority, etc.) for the establishment and effectiveness of ICS have been significantly increased inthese standards and regulations. An effective ICS is a vital safety component in many respects such as protecting assets and common interests of all stakeholders, achievinggoals, profitability, ensuring the effectiveness/efficiency of activities, management/accounting control, compliance with policy/procedure/legal regulations/ethical principles,corporate governance, quality assurance, CRM, transparency, accountability, accurate/reliable reporting, sustainability, competitiveness, contribution to audit and so on. This study examined the features of ICS with a conceptual framework and then analyzed systematically the global scandals, which revealed the necessity of internal control, aswell as national and international standards and legal regulations.Yayın Complex fuzzy assessment of green flight activity investments for sustainable aviation(IEEE, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Aksoy, Tamer; Yüksel, Serhat; Dinçer, Hasan; Hacıoğlu, Ümit; Maialeh, Robin; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThe aviation industry harms the environment mainly via the creation of carbon emissions. Hence, action needs to be taken to ensure the environmental sustainability of the aviation industry such as the recycling of waste products, effective waste management and the introduction of energy efficiency measures. However, at the same time, the implementation of improvements to remediate such problems leads to the creation of additional costs for aviation companies. Companies thus need to conduct comprehensive priority analyses regarding the optimum strategy for the sustainability of the aviation industry. However, there is a very limited number of studies in the literature that focused on which approach should be prioritized. Accordingly, this study aimed at the assessment of the viability of investing in so-called green flight measures in the aviation industry, for which a completely original decision-making model was created. Firstly, the various strategic priorities were weighted and the impact-relation directions between them illustrated aimed at the identification of potential influences by means of a multi stepwise weight assessment ratio analysis (M-SWARA) methodology that incorporates bipolar q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. Secondly, the various flight activities are ranked, and the potential impacts of these activities determined in terms of the strategic priorities of a sustainable aviation industry employing q-ROF as the elimination and choice translating reality (ELECTRE) technique. All the calculations were also computed with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs) aimed at verifying the validity of the findings. The analysis concluded that while energy efficiency comprises the most important factor in terms of strategic priority investment for the circular economy-based aviation industry, emergency response makes up the most crucial activity in the industry. Operational efficiency must be prioritized to decrease the amount of fuel consumed, in connection with which flight routes should be planned according to current weather conditions, which would serve to shorten flight times and, thus, help to increase energy efficiency. Such an approach would make a positive contribution to minimizing carbon emissions aimed at ensuring the sustainability of the aviation industry.Yayın Analysis of solar module alternatives for efficiency-based energy investments with hybrid 2-tuple IVIF modeling(Elsevier, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; 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 Assessing the electricity production capacities of emerging markets for the sustainable investments(IEEE, 2023) Aksoy, Tamer; Yüksel, Serhat; Dinçer, Hasan; Hacıoğlu, Ümit; Mikhaylov, Alexey; Muyeen, S. M.; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüIt is essential to supply the necessary electricity for both the increase in the quality of life of the citizens and the stable growth of the country’s economy. For countries to have energy independence, they need to increase their electricity generation capacity. However, all alternatives required to increase electrical capacity have both advantages and disadvantages. Within this scope, it is not easy for countries to make the right investment decisions. Therefore, a comprehensive analysis is needed to determine the right investment policy. The purpose of this study is to evaluate the electricity production capacities of emerging markets. A new fuzzy decision-making model has been constructed to find a solution for this situation. The groups for the electricity production capacities are examined by the extension of DEMATEL with Quantum Spherical fuzzy sets and golden ratio. In the following stage, emerging seven economies are ranked by using QSF TOPSIS technique. This situation helps to understand which of these countries are more successful in generating electricity capacity effectively. The main novelty is to define the most significant electricity generation alternatives by a novel model that integrates DEMATEL and TOPSIS with QSFSs and golden ratio. The results demonstrate that solar photovoltaic is the most optimal way to increase electricity capacity of the countries. Additionally, China is the most successful emerging country to generate electricity in an efficient way. Countries should take some actions to increase their solar energy investments. First, it would be appropriate to provide tax exemptions to solar energy investors so that the costs of these projects can be decreased. Additionally, investments in solar energy technologies need to be further increased.Yayın Analysis of environmental impact for material production investments using a novel soft computing methodology(IEEE, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Eti, Serkan; Aksoy, Tamer; Yüksel, Serhat; Hacıoğlu, Ümit; Mikhaylov, Alexey; Muyeen, S. M.; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüThe purpose of this study is to evaluate the environmental impacts of material production investments. The factors of Higg Materials Sustainability Index are defined as the parameters. These factors are weighted by considering T-SF TOPSIS-DEMATEL. Moreover, the items of the life cycle process are defined as alternative set for measuring the environmental effects of each process in the sustainable production investments. These alternatives are ranked with interval valued SF MAIRCA. The calculations are also made for different t, u and d values with the aim of making comparative evaluations. The main contribution of this study is that a priority analysis has been made so that the most significant indicators are defined for the companies to increase sustainability in material production investment process. Another important novelty of this paper is that a new model is created by the name of TOPSIS-DEMATEL. This situation has a positive influence on both increasing methodological originality and overcoming criticized issues of DEMATEL. The results are quite similar for all conditions, so it is understood that the proposed model provides consistent and coherent findings. It is concluded that chemistry is the most critical factor for environmental impact for material production investments. Moreover, recycle is determined as the most optimal alternative.Yayın 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 BölümüThe 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.
