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 / 11

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 Bölümü
The 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.
Banking in Türkiye: History, evaluation, and role in the financial system
(Springer Nature, 2023) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Güzel, Adnan; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In Turkey, the banking industry produces the most significant and biggest share of the Turkish Finance System. Foreigners made a high number of banking transactions in Turkey during the early years of the Republic. The capital structure of the Turkish banking system held by foreigners has always been a source of debate, and as a result, attempts to promote national industry and banking have been prioritized throughout the Republican Era. The Central Bank was established in 1931, followed by several Turkish-owned banks, and it is still in operation today. Despite the effects of the 1929 Great Depression, World War II, changes in the world’s monetary system, the establishment of international financial and economic unions, oil shocks, and frequently encountered financial crises, the most notable development process of Turkish banking dates back to the Republican Era. During this period, banks were founded to give state assistance for any industry or to get financial facilities for major industrial groupings to carry out their activities. Following the 1980s, when globalization accelerated and financial deregulation occurred, the banking industry developed significantly and has become one of the most important industrial businesses supporting Turkey’s economic development. During this period, the country’s economic policies have been significantly altered, and a free market economy has been introduced. Following the financial crisis that hit Turkey in 2001, critical banking reforms were implemented. Such arrangements have bolstered the Turkish economy and financial system, as well as aided the progress of Turkey’s integration into global markets. Following a general overview of banking history in the world, this study makes specific references to developments in Turkey in light of modern banking history, with explanations on today’s process for a complicated, supranationalized, and technology-focused structure, the crisis experienced, and the reforms implemented.
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 Bölümü
In 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.
Artificial intelligence in internal audit and risk assessment
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In 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.
Relationship between Fraud auditing and Forensic accounting
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Uzay, Saban; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.
Preface
(Springer Nature, 2021) Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In the recent past, there have been accounting and auditing scandals in the USA, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of those scandals including but not limited to fraudulent practices associated with some basic business functions (financial reporting, accounting, auditing, internal control, finance, oversight, and corporate governance). Additionally, the deliberate damage and violation of ethical principles such as accuracy, honesty, transparency, independence, and accountability in such scandals have also been conspicuous. Consequently, auditing, accounting, financial reporting, internal control, oversight, and corporate governance functions have become vitally important along with the ethical principles following these scandals.
Preface
(Springer Nature, 2021) Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Recently, there has been a significant change in capital markets and competitive business environment. This change stems from advances in data science and communication technologies. In this new digital era, recent issues shape our understanding of the business and financial ecosystem. Individualized products, cyber-physical systems (CPS), Internet of Things (IoT), cloud computing, and cognitive computing are some of the key components in this transformational change, the so-called Fourth Industrial Revolution or Industry 4.0. Additionally, blockchain technologies are redefining rules of the game in traditional finance. It also shapes traditional business operations and their connectedness with capital markets. Therefore, centralized characteristics of the financial ecosystem need to adapt to these transformational changes. Banks as intermediaries today seek new ways to transfer values with more efficiency and less amount of time. Throughout its blockchain ecosystem, some projects are financed with initial coin offerings without any intermediaries. It is more accurate, less costly, and promising. However, the risks are tremendous as there are no monitoring or regulatory bodies in this decentralized network activity. Therefore, we need to develop a clear understanding of transformational change in the financial ecosystem in the new era. Moreover, a decentralized network economy should also be evaluated from a holistic perspective with the contributions of international scholars.
Application of fuzzy Topsis and Taguchi methods for optimization problems with disruptive risk: A systematic review
(IGI Global, 2022) Aksoy, Tamer; Karakaya, Gencay; Ghorbani, Shahryar; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Ranking and choosing research projects and analyzing experiments are usually difficult and complex responsibilities for professional research councils at universities and research centers. Its complexity stems from having more than one variable in each project, and the participation of many decision-makers in the ranking process and selection of research projects based on many variables. The fuzzy set theory provides the required flexibility to show the uncertainty about the lack of knowledge, and also it can manage the uncertainty in the real world that the values of criteria are not defined properly. For this purpose, in the environment where the criteria of research projects are vaguely defined, the ranking methods such as Taguchi, which can reduce the number of experiments and making process more efficient, can be used for quality design in designing and processing product. In this work, first of all, the authors review fuzzy TOPSIS technique and the Taguchi method as well; then they approach research efficiency and optimization of the level of effective parameters in an experiment.
Common audit deficiencies under the audit quality microscope
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Biçer, Ali Altuğ; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This chapter explains the key elements that create an environment for audit quality focusing on the audit deficiencies related to the inspection reports from the world’s audit regulators. Building/enhancing trust via audit quality cannot be formulized by algorithms or particular standards or obligations. The meaning of evaluation of audit quality depends on the conditions facing the auditor. Measuring professional skepticism, due care or professional judgement are critical factors affecting audit quality. For this reason a comparison is made between Turkish Oversight Authority(KGK) and International Forum of Independent Audit Regulators (IFIAR) inspection reports.
Değişime farkındalık kavramı ve uluslararası denetim standardı-500 ışığında iç denetim sürecinde denetim kanıtları
(Seçkin Yayınevi, 2020) Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
İçinde bulunduğumuz dönemde eşanlı yaşanan farklı süreçlerden geçiyoruz. Bunlardan birisi değişim sürecidir. Dünyada her şey sürekli/hızlı bir değişim içerisinde. Değişmeyen tek şeyin değişimin kendisi olduğu herkesin malumu. Değişimi zamanında fark edemeyen, yönetemeyen ve değişim doğrultusunda gelişim/dönüşüm sağlayamayan her şey (meslek, kişi, canlı, devlet vb.) zamanla yok/tasfiye olma veya değişimin içinde saklı olan fırsatları kaçırma durumunda kalmıştır. Çincede değişim ve kriz kelimeleri (vei-ji) eşanlamlı olup, tehdit/tehlike ve fırsat anlamına gelen iki sözcükten oluşmaktadır. Buradan, değişimin, tehdit ve fırsatları birlikte içinde barındıran bir olgu olduğu söylenebilir. Dolayısıyla, değişimi yönetmek ve değişim ve gelişimin içindeki fırsatlardan istifade etmek açısından, denetim ve muhasebe mensupları dahil istisnasız toplumun tüm ilgili katmanlarınca vizyonun geniş tutulması, yeni mesleki trend/yaklaşım ve yeniliklerin takip edilerek ayak uydurulması gerekmektedir. Hatta proaktif davranarak tüm tarafların her alanda kendileri değişim yaratacak ve öncülük yapacak tarzda paradigmalarını değiştirmesi, profil, donanım ve kalifikasyonlarını geliştirmesi, ülkemizin gelişimine hızlı ve yüksek katma değerli katkı sunma anlamında büyük önem taşımaktadır.

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