- AİBÜ, İİBF, İşletme Bölümü
Gölköy Kampüs Merkez/Bolu - +903742541000/1416
- Business Administration, Business, Management Accounting, Accounting and Auditing, Intellectual Capital, Asset and investment valuation, and 23 moreInvestment analysis and valuation, Cost Accounting, Managerial Accounting, Accounting, Behavioural Research in Accounting, Sharia Accounting, Internal Audit, Corporate Governance, Financial Analysis, Financial Reporting, Financial Economics, Auditing, Management Control Systems, Financial Decision Making, Behavioral Accounting and Management Accounting, Financial Performance, Entrepreneurship, Human Resource Management, Gender, Ethics, Management, Gender Studies, and Financeedit
Research Interests:
Research Interests:
Research Interests:
Bu calisma, muhasebe profesyonellerinin sosyal sorumluluk algilarinin oz saygi ve is performansi algilarini ne sekilde etkiledigini incelemeyi amaclamaktadir. Bunun icin 225 meslek mensubunun (SMMM, YMM) arastirma degiskenleri acisindan... more
Bu calisma, muhasebe profesyonellerinin sosyal sorumluluk algilarinin oz saygi ve is performansi algilarini ne sekilde etkiledigini incelemeyi amaclamaktadir. Bunun icin 225 meslek mensubunun (SMMM, YMM) arastirma degiskenleri acisindan algilari anket yolu ile olculmus ve toplanan veriler yapisal esitlik modellemesinde kullanilmistir. Analiz sonucunda elde edilen bulgular; (a) paydaslara ve hissedarlara donuk sosyal sorumluluk algilarindaki artisla muhasebe profesyonellerinin kendilerine saygilari arasinda pozitif ve anlamli bir iliskinin varligini, (b) kendine saygi duzeyi ile algilanan performans duzeyinin ayni yonlu ve anlamli bir iliski sergiledigini ortaya koymaktadir.
Research Interests:
Research Interests: Earnings and Net Profit
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests: Computer Science and GSM
Research Interests:
Research Interests:
Research Interests:
Bu çalışmanın amacı, İstanbul Menkul Kıymetler Borsası (İMKB)’nda kârların farklı bilgi içeriklerinin yapısını araştırmaktır. Bu nedenle çalışmada öncelikle 1992–2000 dönemine ait toplam 907 firma gözlemi üzerinde hisse senedi getirisi ve... more
Bu çalışmanın amacı, İstanbul Menkul Kıymetler Borsası (İMKB)’nda kârların farklı bilgi içeriklerinin yapısını araştırmaktır. Bu nedenle çalışmada öncelikle 1992–2000 dönemine ait toplam 907 firma gözlemi üzerinde hisse senedi getirisi ve muhasebe kârları arasındaki ilişki, ikinci olarak da negatif kârların, kârların bilgilendiriciliğini nasıl etkilediği incelenmektedir. Sonuçlar getiri ve kârlar arasındaki ilişkinin negatif kârlarda daha düşük olduğu ve yatırımcıların negatif kârları geçici
Research Interests:
Research Interests:
In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this... more
In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.
Research Interests:
Research Interests:
This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company... more
This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively. Furthermore, there is a positive and significant relation between long-term strategy based on management accounting practices and non-financial company performance and between activity based on management accounting practices and financial performance.
Research Interests:
Research Interests:
Gunumuzde yasanan hizli nufus artisi, carpik kentlesme ve sanayilesmeyle birlikte hava, su, gurultu kirliligi ve buna benzer bir dizi cevresel sorun ortaya cikmistir. Cevresel sorunlarin isletmeleri yakindan ilgilendirmesi, isletme... more
Gunumuzde yasanan hizli nufus artisi, carpik kentlesme ve sanayilesmeyle birlikte hava, su, gurultu kirliligi ve buna benzer bir dizi cevresel sorun ortaya cikmistir. Cevresel sorunlarin isletmeleri yakindan ilgilendirmesi, isletme yoneticilerinin, etkin bir cevresel maliyet degerlendirme sistemi olusturmasini ve bu yolla elde edilen verileri hem isletmenin, hem de dogal cevrenin yararina uygun kararlar almak icin kullanmasini gerektirir. Geleneksel muhasebe sistemi cevresel maliyetleri urunlere dagitmakta yetersiz kaldigi icin cevresel maliyetlerin dogru sekilde tespit edilerek, urunlere dogru sekilde dagitilmasi ve dogru isletme kararlarinin alinabilmesi icin cevre muhasebesi bilgi sistemine ihtiyac duyulmaktadir. Bu noktadan hareketle bu calismada, cevre muhasebesi ve ilgili kavramlar aciklanarak, cevre muhasebesine duyulan gereksinimin onemi ortaya konulmaya calisilmistir. Bu makale, sirket yoneticilerine ve bu konuda arastirma yapanlara yol gosterecek teorik bir calismadir.
Research Interests:
Research Interests:
Bu calismada muhasebe meslek mensuplarinin mesleki bagimsizlik algilari ile meslek odalarindan memnuniyet duzeylerinin mesleki acidan kendilerine duyduklari saygi uzerindeki etkilerinin incelenmesi amaclanmistir. Bu kapsamda degiskenlerin... more
Bu calismada muhasebe meslek mensuplarinin mesleki bagimsizlik algilari ile meslek odalarindan memnuniyet duzeylerinin mesleki acidan kendilerine duyduklari saygi uzerindeki etkilerinin incelenmesi amaclanmistir. Bu kapsamda degiskenlerin olcumu icin gelistirilen olceklerden olusan anket Ankara ve Istanbul illerini kapsayan 175 meslek mensubuna uygulanarak veri toplanmis ve SPSS yardimiyla analiz edilmistir. Calismadan elde edilen bulgular meslek odalarindan memnuniyet ile ucret bagimsizligi, mesleki esneklik ve musteri rotasyonu alt degiskenlerinden olusan mesleki bagimsizlik algilarinin, meslek mensuplarinin kendilerine saygi algilari uzerinde pozitif ve anlamli etkilerinin oldugunu gostermektedir.
Research Interests: Psychology and Humanities
Research Interests:
Research Interests:
This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company... more
This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively. Furthermore, there is a positive and significant relation between long-term strategy based on management accounting practices and non-financial company performance and between activity based on management accounting practices and financial performance.
Research Interests:
This survey study aims to explore the relations among the formal and informal control, employees' orientations, and behavior performance. For this purpose, the research uses structured equation modeling to investigate the... more
This survey study aims to explore the relations among the formal and informal control, employees' orientations, and behavior performance. For this purpose, the research uses structured equation modeling to investigate the relationships of the variables. The ...
Research Interests: Earnings and Net Profit
Research Interests:
Research Interests:
This study focused on a sample of 360 managers from the manufacturing industry in the Kazakhstan. The objective of the study was to examine the propensity to create budgetary slack through the interaction of budgetary control,... more
This study focused on a sample of 360 managers from the manufacturing industry in the Kazakhstan. The objective of the study was to examine the propensity to create budgetary slack through the interaction of budgetary control, participation, distributive fairness, task communication, and performance communication. The results of the study indicated there was not a direct link between participation and slack but there was a direct relation from the budgetary control, distributive fairness, and task communication to slack. The results suggest that slack was lowest when distributive fairness, and participation, were high, and that slack was highest when the budgetary control, and task communication were high. In addition to performance communication affects task communication positively.
Research Interests:
Bu calisma, 1992-2000 doneminde farkli portfoy zamanlarinda IMKB'nde gozlenen, muhasebe karlari ve hisse senedi getirileri arasindaki iliskinin nasil etkilendigiyle ilgili deneysel kanitlar saglamaktadir. Bulgulara gore getiri ve... more
Bu calisma, 1992-2000 doneminde farkli portfoy zamanlarinda IMKB'nde gozlenen, muhasebe karlari ve hisse senedi getirileri arasindaki iliskinin nasil etkilendigiyle ilgili deneysel kanitlar saglamaktadir. Bulgulara gore getiri ve degisim modelleri acisindar kar ve getiri arasindaki iliskinin aciklanmasinda birden daha uzun portfoy donemlerinin esas alinmasi, her iki model acisindan da vnemli bir R2 artisi saglamaktadir. Calismadan elde edilen sonuclar son mali tablolardaki karlarin icerdigi bilginin, o donemin hisse senedi fiyatlarina tam olarak yansimadigi yonundeki bulgulari guclendirmektedir. This study provides new evidence on how the relationship in different portfolio times between stock returns and accounting earnings effects the observed ISE returns-earnings relation in 1992-2000 periods. Results indicate that more than one year portfolio periods seriously increase R2 in returns-earnings relation for return and change models. Findings which are provided the study strengt...
Research Interests:
Research Interests:
Research Interests:
... Rahmi YÜCEL (PhD) Assistant Professor of Accounting and Finance Abant Izzet Baysal University Faculty of Economics & Administrative Sciences ... 227-242. Once, S. (2008), Kavramsal Çerçeve, TMS Uygulaması, Ed: N. Sağlam, S. Şengel... more
... Rahmi YÜCEL (PhD) Assistant Professor of Accounting and Finance Abant Izzet Baysal University Faculty of Economics & Administrative Sciences ... 227-242. Once, S. (2008), Kavramsal Çerçeve, TMS Uygulaması, Ed: N. Sağlam, S. Şengel and B. Oztürk, 2. ...
Research Interests:
ABSTRACT This study provides new evidence on how the relationship in different portfolio times between stock returns and accounting earnings affects the observed Istanbul Stock Exchange (ISE) returns-earnings relation in 1992-2000... more
ABSTRACT This study provides new evidence on how the relationship in different portfolio times between stock returns and accounting earnings affects the observed Istanbul Stock Exchange (ISE) returns-earnings relation in 1992-2000 periods. Results indicate that more than one year portfolio periods seriously increase R2 in returns-earnings relation for return and change models. Findings which are provided the study strengthen evidence that stock prices at the end of period do not include all information of earnings at the last statements.