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Öğe 19. Yüzyılda Türkiye''de Osmanlı Bankasında Çift Taraflı Kayıt Yönteminin Gelişimi(Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV), 2024) Erol, Mikail; Apak, SudiBu makalenin amacı, çift yanlı kayıt yönteminin Türkiye'de 19. yüzyılın ikinci yarısında ilk uygulanma sürecini incelemek ve söz konusu uygulamanın nasıl tanınıp yaygınlaştığını ortaya koymaktır. Bu makale aynı zamanda çift yanlı kayıt yönteminin devlet tarafından nasıl benimsendiğini ve devlet muhasebesinde o zamana kadar uygulanan merdiven yönteminin yerini nasıl aldığını ortaya koymayı amaçlamaktadır. Çalışma Osmanlı Bankası'nın 19. yüzyıla ait muhasebe kayıtları ve mali tabloları incelenerek yapılmış olup, Osmanlı Bankası ile ilgili araştırmaların yanı sıra muhasebe kayıtlarının ve mali tabloların saklandığı İstanbul arşivindeki belgelerden de yararlanılmıştır. Araştırma, Banka'nın kuruluşundan başlayarak, Türkiye'de çift yanlı kayıt yönteminin yaygınlaşmaya başladığı 19. yüzyılın başlarına kadar uzanan zaman dilimini kapsıyor. Bulgular, söz konusu dönemde Osmanlı Bankası'nın bankacılığın modernleşmesine öncülük ettiğini ve Türkiye'de çift yanlı kayıt yönteminin benimsenmesine katkıda bulunduğunu ortaya koyuyor.Öğe A CHRONOLOGICAL REVIEW ON THE TURKISH ACCOUNTING PROFESSION (1839-2020)(Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV), 2023) Aslan, Muhsin; Apak, Sudi; Erol, Mikail; Ayboğa, HanifiIn the Ottoman Empire, the accounting profession emerged in the form of state accounting. After the Tanzimat in 1839, a significant transformation began with Kanunname-i Ticaret, and substantial developments emerged from 1879 to 1885. First, the double-entry accounting method was adopted, then, the Dersaadet Chamber of Commerce was established for the organization of tradesmen. Hamidiye Commercial School was established to train entrepreneurs and accounting professionals. With the establishment of the Republic, a new era started for the accounting profession. The process was accelerated and developed by making various legal arrangements between 1926-1930. The most important development in this process is the implementation of three tax laws. These were the Income Tax Act of 1926, the Transaction Tax Act of 1927, and the Excise Tax and Duties Act of 1930. By 1930, business-oriented independent accounting professionals emerged in big cities. Between 1930 and 1940, accounting practices focused on tax-based accounting in order to increase tax revenue and prevent its loss, and there were great developments in auditing, training of accountants and business administration. In this period, upon the development of the accounting profession, the state administration entered the struggle for the legal order of the accounting profession and its members for the first time. In order to eliminate the lack of professional organization, the Association of Expert Accountants and Business Organizers was established in Istanbul in 1942. The current name of this association is the Association of Accounting Professionals of Turkey. Eventually, TÜRMOB was established in 1989 with the enactment of the accounting professional law and played an active role in the development and prestige of the profession.Öğe A Chronological Study of the Evolution of the Turkish Accounting Profession from the Ottoman Period to the Present(World Scientific Publ Co Pte Ltd, 2023) Apak, Sudi; Erol, Mikail; Turker, Masum; Ayboga, M. HanifiSynopsisThe research problemThis paper aims to reveal the transformations that the Turkish accounting profession has gone through since 1839 when the modernization efforts of the Ottoman Empire started. At this point, the transformation covers the final period of the Ottoman Empire governed by the sultanate (1299-1923), and the Turkish Republic that adopts a democratic governance style (1923-present). Having a static economic structure, the Ottomans tried to gradually adapt to western style governance and practices, and they decided to quit the Stairs method that used to be a state accounting method in the accounting system (750-1879) and transit to the double-entry bookkeeping method (1879). Within the framework of westernization efforts in the republic period, the accounting systems were based on the double-entry bookkeeping method, and they adopted tax-based accounting approaches previously. They moved toward development, professional organization, and international system integration in the process.MotivationThe study aims to present the changes in the Turkish accounting profession in the last 200 years. The Ottomans had governmental and economic changeovers with the Tanzimat Reform.We deemed it to be a basic need to reveal the influences of demolishing a feudal state and founding a new state on the accounting profession and practices, and the developments of the accounting profession in the republic period. This study examines the period between 1879 and 2022 by dividing it into terms on the basis of significant changes in accountancy and the accounting profession.Target PopulationAccountant historians, finance analysts, shareholders of companies engaging in stock exchange deals, finance managers of companies, independent auditors and shareholders.Adopted MethodologyAccounting historians' documents, score matching analyses for robustness.AnalysesAll documentary analyses are composed to the results in different periods. The development of the accounting profession has been evaluated within economic and political processes. The effect of wars in Turkey and in the world on the accounting profession has been analyzed. The standards required for the merger of the accounting profession with the international practices in Turkish republic period were mentioned. They were analyzed by comparing the international and domestic companies. The international standards are required to evaluate the stock exchange movements of the public companies.FindingsThe trials for Fabrika-i Humayun factory at the Ottomans in the 1840s showed that the economic structure and the accounting systems must be consistent; otherwise, the accounting, which is the decision support system, would not be utilized well enough. At this point, the need to transit to the double-entry bookkeeping and reporting systems compatible with the capital and profit motivated commercial and industrial operations arose, and the Ottomans quit the accounting method (Stairs) that had been used until that time in 1879, and they transited to the double-entry bookkeeping method. In order to overcome the issues that occurred within this transition process, several different organizations and bodies needed to be established, and a new republic devolved from a demolished state was founded. In the republic period, the changes were embraced by the professional stakeholders, and improved significantly in terms of institutionalization by attaining its legal organization (TuRMOB). The profession has come a long way in terms of what had been a profession focused on bookkeeping only, having added reporting, professional organization, international cooperation and integration, adaptation to independent audit issues, and global system.In Memory of M. Hanifi AybogaÖğe A. Hikmet Keyman, One of the Pioneers That Contributed To the Field Of Accounting and Finance in the Republican Period (1905 – 1969)(Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV), 2020) Aslan, Muhsin; Apak, Sudi; Erol, MikailResearching the values that contribute to the field in accounting and finance and transferring it to the next generations will be a guide for determining where the area is coming from and where it will go. In this context, A. Hikmet Keyman, who contributed to both accounting and finance in the first quarter of the Republic and who came to the forefront with the identity of publisher, author and practitioner, was researched. Keyman, who is the subject of the study, has placed three books and more than forty articles in his busy working life. He has fulfilled the mission of establishing, maintaining and transmitting a magazine (Banking Idea and Profession Magazine) as a continuous publication in the field. Keyman, who published one of the first accounting books in the Republican period, is one of the rare accounting practitioners in accounting theories.Öğe Application of Just in Time Production System in The Periods of Economic Periods(Arif YILDIZ, 2020) Erol, Mikail; Eken, Elif NurEconomy of Turkey has experienced several crises after the release of capital movements. Crises in the economy mostly affect the business world. Small businesses are also affected. Crises can be caused by both national and international reasons as well as in the sector of the enterprise or the enterprise itself. Both in the world and in our country, economic crises are experienced from time to time. Regardless of their impact, all crises have a significant impact on the national economy and social structure. The failure of a company in times of economic crisis involves a process that involves the firm from failing to fulfill its temporary current responsibilities to bankruptcy. In times of economic crisis, it will be appropriate for enterprises to implement the Just in Time Production System. For this, especially that production companies use modern production techniques will affect both their businesses and society as well as the business world. The implementation of the just in time production system will comfort the enterprises economically and contribute positively to the national economies. Because with just in time production system, costs are lower, quality of goods increases, quality of life of goods increases due to high quality, costs that do not add value are eliminated, stock is not kept and productivity is provided.Öğe COVİD-19' UN MUHASEBE MESLEK MENSUPLARININ MESLEKİ FAALİYETLERİNE ETKİSİNİN BELİRLENMESİNE YÖNELİK AMPİRİK ÇALIŞMA(Derya SEMİZ ÇELİK, 2021) Erol, Mikail; Ayboğa, HanifiCovid-19 . koronavirüs salgını tüm dünyaya yayılmış ve ülke ekonomileri bu salgından önemli derecede etkilenmiştir. Tüm Dünya da olduğu gibi ,Ülkemizde de hem pazar ekonomisini hem de sokak ekonomisi etkilemiştir. Bu araştırmanın amacı, Covid-19’un muhasebe meslek elemanlarının mesleki faaliyetlerine etkisinin belirlenmesine yönelik olarak tarafımızca ampirik bir çalışma yapılmıştır. Çalışmada yüz yüze anket yöntemi kullanılmış anket İstanbul ili Bahçelievler, Şirinevler, Yenibosna ve Gaziosmanpaşa ilçelerinde meslek elemanları ile iletişim kurularak yapılmıştır.Öğe EKONOMİK KRİZİN ZOR DURUMDA BIRAKTIĞI İŞLETMELERDE İŞLETME SERMAYESİ YÖNETİMİNDEN BEKLENTİLER(Derya SEMİZ ÇELİK, 2022) Ayboğa, Hanifi; Erol, MikailTürkiye ekonomisinde sermaye hareketlerinin serbest bırakılmasından sonra değişik dönemlerde krizler yaşanmıştır. Ekonomide ortaya çıkan bu olaylar bütün iş dünyasını etkisi altına almıştır. İşletmeler yaşanan bu krizlerden dolayı zor durumda kalmış ve işletme sermayesinin yönetimi bu dönemde etkinliğini ve önemini arttırmıştır. Yaşanan krizler gerek ulusal gerekse uluslararası faktörlerden kaynaklanabileceği gibi işletmenin kendi özelliklerinden dolayı da kaynaklanabilir. Sebebi ne olursa olsun bu gibi durumlarda işletme sermayesinin yönetimi büyük önem arz etmektedir.Öğe Examination of the Accounting-Finance Higher Education in Turkey in Terms of Instructor(TÜRMOB, 2020) Aslan, Muhsin; Erol, Mikail; Öztürk, Elif KaraIn this study, we aimed to make due diligence on the academic staff working in the field of accounting and finance. As can be seen in the results of the study, it is understood that 2021 faculty members work actively in higher education institutions in the field of accounting and finance while approaching the anniversary of the Republic. In the Republican period, it is seen that there is a great accumulation in accounting and finance in higher education. The effects of the university reforms in our country and the increase in the number of universities and the spread of their geographical distributions across the country cannot be ignored. After this point, the increase in the careers of the academicians working in higher education and the increase in the presence of the academicians who have made career in developing universities in the country will come to the forefront. Thus, the quality of education, the number of publications, and the quality of papers certainly increase. As a result of this, it will be possible for faculty members to educate students more effectively and to graduate students to the society and labor market more effectively. Thus, education units in disadvantaged regions will be more effective.Öğe Finansal Planlama ve İşletmelerin Nakit Kararlarında Finansal Planlama Kullanılması(Cenk AKSOY, 2021) Erol, Mikail; Ayboğa, HanifiFinansal planlamalar, bir işletmenin hedeflerine ulaşması için gereken kaynakların belirlenmesine ve bu kaynakların nasıl kullanılacağının gösterilmesine yönelik olarak hazırlanan iş planlarının önemli bir safhasını oluşturmaktadır. Bir işletmenin iş planında yer alan işi üretmek için gerekli olan üretim faktörleri, enerji ve makinelerin hangi kaynaklarla ne zaman elde edileceğini göstermektedir. Bu nedenle iş planı ne kadar doğru hazırlanırsa finansal planlama da aynı oranda başarılı olmaktadır. Finansal planlamanın işletmeler açısından önemi büyüktür çünkü yapılan planlar işletmenin mali kararlarında kullanılmaktadır. Planlama, işletmelerde finans yöneticisinin görevinin önemli bir parçasıdır ve finansal planlama işletmenin finans yöneticileri tarafından işletmenin nakit kararlarının belirlenmesinde kullanılmaktadır. Yaşanan küresel ekonomik krizlerde, düzenleme ve denetim mekanizmalarının iyi olduğu söylenen ülkelerde çıkması ve gelişmiş ekonomileri ciddi biçimde etkilemesi planlama, düzenleme ve denetimde yeni anlayışların ve yeni yapılanmaların gerektiğini göstermektedir.Öğe İKTİSADİ AÇIDAN KURUMSAL SÜRDÜRÜLEBİLİRLİK SÜRECİ VE RAPORLAMASI(Derya SEMİZ ÇELİK, 2021) Erol, Mikail; Ayboğa, HanifiKüreselleşme sürecinin hızla devam ettiği , dijitalleşmenin her alanda kendini gösterdiği ve işletmeler arası rekabetin yoğunlaştığı günümüz ekonomik ortamında, en küçük iktisadi birim olan işletmeyle ilgili taraflarla iletişimin sağlanmasında finansal ve finansal olmayan raporlar önemli bir veri kaynağıdır. Güncel bir raporlama türü olan Sürdürülebilirlik raporlamasının 1990’lı yıllardan itibaren kullanımı artış göstererek, yoğunlaşmış olup işletmelerin finansal nitelikte olan / olmayan faaliyetlerinin sosyal, çevresel ve ekonomik etkilerinin raporlanması ile ilgilidir.Öğe İŞLETME PERFORMANSININ ÖLÇÜLMESİNDE ORANLARIN ARAÇ OLARAK KULLANILMASI(Cenk AKSOY, 2021) Ayboğa, Hanifi; Erol, Mikailİşletmelerin finansal analizlerinde oranlardan geniş ölçüde faydalanılmakta ve bir araç olarak kullanılmaktadır. Bir işletmenin finansal durumu ve faaliyet sonuçları değerlendirilirken, bilanço ve gelir tablosunda yer alan kalemler arasındaki ilişkilerin daha anlamlı olduğu görülmektedir. Performans ölçülmesinde işletmenin oranları ile Dupont sisteminden de yararlanılmaktadır. Oranlar, bir işletmenin geçmiş ve finansal durumunu değerlendirmek dışında, planlama ve kontrol açısından finansal ve performans durumunun değerlendirilmesinde finans yöneticisine ve işletme ile ilgili taraflara önemli katkılar sağlamaktadır.Öğe Necessary Fiscal Measures to Increase Productivity in Developing Countries: Comparison of Turkish Automotive Sector with BRICS Countries(Bucharest University of Economic Studies, 2024) Durmaz, Yakup; Atabay, Esra; Erol, Mikail; Oran, İbrahim Bora; Şahin, Aybike EsraProductivity is defined as the relationship between the inputs used in the production process and the outputs generated, and it also refers to the quantity of goods or services produced per unit of input. An increase in productivity is a crucial indicator of the development level and market value of both countries and businesses. Enhancing productivity is vital for managers, as it helps to reduce costs and effectively use scarce resources, thereby contributing to the economic development of businesses and countries. This study addresses the measures needed at both macro and micro levels to enhance productivity in developing countries, specifically comparing Turkiye with the BRICS countries in the automotive sector. The identification of income as the primary driver of productivity highlights the critical role that financial performance plays in the overall productivity of the sector, guiding stakeholders to focus their efforts on improving this metric. Furthermore, according to the entropy-weighted TOPSIS method, China emerged as the most productive country, followed by India in second place and Turkiye in third. The findings provide a strategic roadmap for policymakers and business leaders in developing countries to refine their strategies to enhance productivity, thereby ensuring a competitive edge in the global market. © 2024 The Authors.Öğe THE IMPACTS OF ARTIFICIAL INTELLIGENCE AND COVID-19 ON BRICS AND PERFORMANCE ANALYSIS OF SOUTH-AFRICAN REPUBLIC(Gaziosmanpasa Univ, 2021) Oran, İbrahim Bora; Yılmaz, Sait; Erol, MikailFourth Industrial Revolution (4IR) and Coronavirus Pandemic (COVID-19) have affected the international trade environment and e-commerce activities in the world. This article describes the effect of the restrictions caused by COVID-19 and facilities provided by the Artificial Intelligence (AI) applications within the scope of 4th Industrial Revolution(4IR) in the economy of BRICS member countries and South Africa (SA). A performance evaluation was performed with the non-positivist multi-criteria decision-making techniques. SA performance is analyzed by comparing the data announced by the public and private authorities of BRICS member countries due to the unemployment and e-commerce increase monitored in the global perspective by using a purposeful criterion selection design. The importance of AI and its online use provided not only the stream of the commercial activities but also promoted the sustainability in the operations and contributed to increase the competitive power due to the restrictions increased by the pandemic. While the restriction of the economic activities was increasing its speed due to COVID-19, it accelerated the growth of the e-commerce platforms in the phase of transition to the digital. As the result of the South Africa analysis; since the science, technology, engineering and mathematics, national and international trade relations are an integral part of the modules related with 4IR, South African businesses should pay attention to develop an e-commerce model. Problems like infrastructure insufficiency in access to electronic devices, data and internet brought the difficulties experienced in e-commerce applications into the forefront in the process of COVID-19 restrictions.Öğe THE NECESSITY OF TRANSITION FROM INDUSTRY 4.0 TO INDUSTRY 5.0: SWOT ANALYSIS OF TURKEY?S SCM STRATEGY(Gaziosmanpasa Univ, 2022) Oran, İbrahim Bora; Ayboga, Mehmet Hanifi; Erol, Mikail; Yildiz, GulferThe purpose of this study is to explain the importance of the benefits provided by the applications of Artificial Intelligence (A.I.) and robotic technologies in the logistics industry at different stages. In parallel with the developments required to adapt to the global competitive environment in the globalizing world economy, it is aimed to determine the most accurate predictions for the future in creating savings opportunities in logistics processes. It aims to explain the expectations about Supply Chain Management (SCM) strategies that have become obligatory to change due to COVID-19, a global health problem threatening the world today. The analysis is made with Multi-Criteria Decision Making Method. In this analysis, first, an evaluation is made with the approach of developments followed since the first industrial revolution and the necessity of transition from Industry 4.0 (4IR) to Industry 5.0 (5IR). As a result, a SWOT (Strengths - Weaknesses - Opportunities - Threats) analysis of Turkey's SCM performance was made.Öğe TÜRKİYE’DE YÜKSEKÖĞRETİMDEMUHASEBE-FİNANS ÖĞRETİMELEMANI DAĞILIMLARININİNCELENMESİ(2020) Aslan, Muhsın; Erol, Mikail; Öztürk, Elif KaraBu çalışmada üniversitelerde muhasebe ve finans alanında görev yapan öğretim elemanlarıyla ilgili durum tespiti yapılması amaçlanmıştır. Çalışma sonuçlarında da görülebileceği gibi Cumhuriyet’in yüzüncü yılına yaklaşılırken muhasebe finans alanında yükseköğretim kurumlarında 2021 öğretim elemanının aktif olarak çalıştığı görülmüştür. Cumhuriyet döneminde yükseköğretimde muhasebe finans alanında büyük bir birikim sağlandığı görülmektedir. Bu birikimin sağlanmasında ülkemizde yapılan üniversite reformları ve bu reformlara bağlı olarak üniversite sayılarının artması ve coğrafi dağılımlarının ülke sathına yayılmasının etkileri gözardı edilemez. Bu noktadan sonra ise yükseköğretimde görev yapan öğretim elemanlarının kariyerlerindeki artış ve kariyer yapmış öğretim elemanlarının yurt sathındaki gelişmekte olan üniversitelerde varlıklarını artırmaları herhalde ön plana çıkacaktır. Böylelikle muhasebe finans alanındaki eğitimin niteliği, yayın sayıları ve yayın kalitelerinin de artması beklenebilecektir. Bütün bunların sonucunda da nitelik ve niceliği artan öğretim elemanlarının daha yetkin bir şekilde öğrenci yetiştirmesi ve mezun olan öğrencilerin daha yetkin bir şekilde topluma ve iş piyasasına kazandırılması mümkün olabilecek, dezavantajlı bölgelerdeki eğitim birimlerinin de daha etkin eğitim vermesi sözkonusu olabilecektir.
