İşletme Bölümü Yayın Koleksiyonu
Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403
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Review Re-Globalization New Frontiers of Political, Economic, and Social Globalization(Seta Foundation, 2023) Kalemci, Rabia Arzu; Kalemci, Arzu; Benedikter, Roland; Gruber, Mirjam; Kofler, Ingrid; İşletmeArticle Industry 4.0 Readiness of Smes: Active Participants or Silent Audience of the Revolution(Sosyoekonomi Soc, 2023) Sener, Irge; Karapolatgil, Ahmet AnilNowadays, the technological consequences of the Fourth Industrial Revolution affect all organisations. However, the current reactions of SMEs have yet to be explored. For this reason, this study focused on the actual status of SMEs and aimed to determine their readiness and awareness of Industry 4.0 technologies. Semi-structured interviews were conducted with 44 SME managers operating in Ankara, constituting the study sample. Research findings were examined within the scope of 3 main themes determined by content analysis. In this context, it has been concluded that SMEs in the sample have low awareness of Industry 4.0, and their readiness needs to be improved.Conference Object Citation - WoS: 2Citation - Scopus: 2Sustainable Closed-Loop Supply Chain Network Design and Optimization(Springer Nature Switzerland Ag, 2022) Yozgat, Simge; Erol, SerpilThe sustainability conception encompasses a wide range from economy to environment and society. Sustainable supply chains, when managed with the right strategies, will ensure several advantages for all collaborators in the chain. With the increasing consumer awareness, the studies conducted in recent years focus on the environmental and social dimensions as well as the economic factor of sustainability. Sustainability factors; "environmental, economic and social" also known as three pillars of sustainability are considered together in order to increase the benefits offered by the sustainable supply chain. In this study, closed-loop supply chain themed studies that deal with three pillars of sustainability in the literature were examined based on sub-factors. Studies have shown that, Life Cycle Analysis (LCA) methods such as ReCipe, Eco-Indicator 99 and CO2 emission are the approaches used to determine the environmental factors of sustainability. Cost, profit and Net Present Value (NPV) methods are used to measure the economic dimension of sustainability. Job opportunities, losses and Customer Service Level (CSL) are most commonly used as sub-criteria to determine social factors. Accordingly, a sustainable closed-loop supply chain model consisting of seven echelons has been examined. A deterministic mixed integer linear programming model (MILP), which includes the economic dimension of sustainability, has been developed and enclosed with sample solutions. Suggestions for sustainability criteria and improving the proposed model have been made for future studies.Book Part Citation - WoS: 1Citation - Scopus: 2Some Observations on International Auditing: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.Book Part Citation - Scopus: 2Some Observations on Ifrs Accounting Policy Choices: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis chapter deals with the patterns of International Financial Reporting Standards' accounting policy choices that have been analyzed by several authors in a country-specific context. Instead of a country-specific context, this chapter adopts a sector-specific approach in terms of the airline industry in a regional and global context in order to observe the patterns of cosmetic and non-cosmetic policy options. Cosmetic policy options are related to the presentation of financial information which is not expected to impact the comparability of financial information versus non-cosmetic policy options are considered to be policy options that are related to measurement and, therefore, if there is more than one allowable accounting treatment, the comparability of financial information weakens. In the context of the airline industry, this chapter considers the patterns of policy choices related to IAS 1 Presentation of Financial Statements, IAS 2 Inventory, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, and IAS 40 Investment Property, within the framework of frequently observed policy options as well as taking depreciation methods and expected useful life into consideration in terms of industry-specific policy options in order to observe whether there is uniformity rather than diversity in the airline industry for presentation and measurement.Book Part Some Observations on Ifrs 8 Operating Segments: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis chapter focuses on the application of segment reporting under IFRS 8 in the context of the airline industry. It analyses the airlines' disclosures related to segment reporting considering 11 aspects of segment reporting in the regional and global context. Observations reveal that reporting of segmental disclosures in the airline industry is diverse at different levels. In this regard, the following conclusions were drawn: (1) the nature of segments reported by the airlines is diverse due to methods adopted in preparation of operating segments; (2) factors such as internal reporting system, and nature of business used to identify the airline's reportable segments were stated by most airlines; (3) types of products and services from which each reportable segment derives its revenues were stated by all airlines; (4) proportion of total revenues represented by separately reportable segments exceeds 75% of the revenue rule of IFRS 8; (5) most segmental performance measures are non-IFRS and diverse; (6) a limited number of airlines use dual reporting currency in segment reporting; (7) most airlines reported segment assets and liabilities for each reportable segment; (8) most airlines reported between 6 and 10 income and expense items in segment reporting; (9) segmental cash flow information is reported by one airline; (10) in terms of entity-wide disclosures, most airlines reported their revenue from major products and services in the revenue disclosures, most airlines reported their revenues on a geographical basis but few airlines reported their non-current assets on a geographical basis; and (11) more than half of the airlines did not declare the identity of the Chief Operating Decision Maker.Article Industry 4.0 Readiness of SMEs: Active Participants or Silent Audience of the Revolution?(Sosyoekonomi Soc, 2023) Karapolatgil, Ahmet Anıl; Sener, IrgeGünümüzde Dördüncü Sanayi Devriminin teknolojik sonuçları tüm örgütleri etkilemektedir. Fakat KOBİ’lerin güncel tepkileri nadiren araştırılmıştır. Bu nedenle, bu çalışmada KOBİ’lerin güncel konumlarına odaklanılmış ve Endüstri 4.0 teknolojileri karşısındaki hazırlıklarının ve farkındalıklarının tespiti amaçlanmıştır. Çalışmanın örneklemini oluşturan Ankara’da faaliyet gösteren 44 KOBİ yöneticisi ile yarı yapılandırılmış mülakatlar gerçekleştirilmiş olup, içerik analizi ile 3 ana tema belirlenmiştir. Araştırmanın bulguları belirlenen ana temalar kapsamında incelenmiştir. Bu kapsamda, örneklemde yer alan KOBİ’lerin Endüstri 4.0 için düşük farkındalığa sahip oldukları ve hazırlıklarının yetersiz olduğu sonucuna ulaşılmıştır.Article Citation - WoS: 12Citation - Scopus: 18The Mediating Role of Trust in Leader in the Relations of Ethical Leadership and Distributive Justice on Internal Whistleblowing: a Study on Turkish Banking Sector(Emerald Group Publishing Ltd, 2021) Karabay, Melisa; Sener, Irge; Elci, Meral; Yildiz, Bora; Alpkan, LutfihakPurpose The purpose of this paper is to explain the effect of perceived ethical leadership and perceived distributive justice on internal whistleblowing intention through trust in leader as a mediator. Design/methodology/approach Following an empirical design, data were collected from 1,296 employees of Turkish financial institutions, located in Istanbul. To test four hypotheses structural equation modelling was applied. Findings Results reveal that trust in a leader fully mediates the positive effects of both ethical leadership and distributive justice on the internal whistleblowing intention. Originality/value This study enhances the understanding of the ethical leadership perception and distributive justice affecting the internal whistleblowing intention in Turkey that is a developing country. Although numerous studies on whistleblowing have been conducted, this study's originality and contribution lay in the examination of trust in the leader as a missing link between the direct relations.Article Citation - WoS: 4Citation - Scopus: 5The Effects of Paternalistic Leadership on Task Performance: Testing a Moderated Mediation Model in Turkish Organizations(Nomos verlagsgesellschaft Mbh & Co Kg, 2021) Karabay, Melisa Erdilek; Sener, Irge; Elci, Meral; Cetin, FatihDrawing on the findings from a serial moderated mediation model, this study aims to expand prior research by investigating the interaction between paternalist leadership and employee task performance. Study also aims to test the indirect effects of perceived person-organization fit and psychological ownership on the relationship between paternalistic leadership and employee task performance, through serial mediation models. Furthermore, the moderating role of organizational size in direct and all indirect relations between paternalistic leadership and task performance, through five different models is tested. Sample consists of 1,652 employees from various industries in Istanbul, Turkey. Hypothesized relationships were tested through structural equation modelling. The findings demonstrated the significant positive direct relationship between paternalistic leadership and employee task performance. Psychological ownership mediated the relationship of paternalistic leadership and task performance while person-organization fit had no mediating effect. Practical implications and further recommendations are also discussed.Article Citation - WoS: 4Citation - Scopus: 4Note on Common Fixed Point Theorems in Convex Metric Spaces(Mdpi, 2021) Kumar, Anil; Tas, AysegulIn the present paper, we pointed out that there is a gap in the proof of the main result of Rouzkard et al. (The Bulletin of the Belgian Mathematical Society 2012). Then after, utilizing the concept of (E.A.) property in convex metric space, we obtained an alternative and correct version of this result. Finally, it is clarified that in the theory of common fixed point, the notion of (E.A.) property in the set up of convex metric space develops some new dimensions in comparison to the hypothesis that a range set of one map is contained in the range set of another map.