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

The development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
(EBES Publications, 2020) Aksoy, Tamer; Asan, Yunus Emre; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine 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. Results of the analyses done for this study are summarized as follows: Risk of Dependence on Shares from the central budget revenue: It was observed that IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of addiction was high in terms of counterparty risk. Risk of Dependence on the Rating Grade: It was understood that restriction of not passing the country score was still valid in practice and there was a risk of dependence on IMM's rating score. Borrowing & Exchange Rate Risk: IMM had borrowing risk because a significant portion of its total borrowing consists of foreign borrowing so it was significantly affected by increase in exchange rate and it was exposed to additional debt burden, hence the existence of exchange rate risk. Interest Rate Risk: It was understood that IMM was exposed to interest rate risk arising from fluctuations in rate. It was observed that debt burden of the IMM was affected to a certain extent. Credit & Liquidity Risk: It is understood that there is a liquidity risk. The credit & liquidity risks may be valid in upcoming period. Maturity Risk: It is observed that there wasn’t maturity risk regarding maturity structures. Resource Risk: It is noteworthy that IMM has a resource risk in terms of sustaining & completing the investments undertaken. Seizure & Collaterals Risk: It was understood that IMM was exposed to this. In conclusion, various evaluations & suggestions were made for establishment of a financial risk management unit by IMM for effective management of financial risk.
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 development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
(EBES Publications, 2020) Asan, Yunus Emre; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine 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 of the analyses is briefed as follows: Risk of Dependence on Shares from the central budget revenue: It was observed that 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. Risk of Dependence on the Rating Grade: It was understood that restriction of not passing the country score was still valid in practice and there was a risk of dependence on IMM's rating score. Borrowing& Exchange Rate Risk: IMM had borrowing risk because a significant portion of its total borrowing consists of foreign borrowing so it was significantly affected by increase in exchange rate and it was exposed to additional debt burden, hence the existence of exchange rate risk. Interest Rate Risk: It was understood that IMM was exposed to interest rate risk arising from fluctuations in rate. It was observed that debt burden of the IMM was affected to a certain extent. Credit& Liquidity Risk: It is understood that there is a liquidity risk. The credit& liquidity risks may be valid in upcoming period. Maturity Risk: It is observed that there wasn’t maturity risk regarding maturity structures. Resource Risk: It is noteworthy that IMM has a resource risk in terms of sustaining& completing the investments undertaken. Seizure& Collaterals Risk: It was understood that IMM was exposed to this. In conclusion, various evaluations& suggestions were made for establishment of a financial risk management unit by IMM for effective management of financial risk.
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.
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, Tamer
Bu 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.
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
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.

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