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Öğe Accounting of Carbon Costs: Cement Sector Application(Eskisehir Osmangazi Üniversitesi, 2020) Aliusta, Hakan; Yilmaz, BakiThe existence of humankind is dependent on the environment where it live and nowadays, one of environment threats is the air pollution which has occurred due to the increase of greenhouse gases. Businesses are considered as the main actors of pollution due to this greenhouse gases they emit into the atmosphere during their production. The aim of study is to determine the carbon footprints of the firms and to supply application offer to consider not only goods and service costs but also environmental costs during the accounting processes. This study especially provides to make carbon costs which are related to greenhouse gas emissions within total production costs more clearly visible and to be easily reported, and it also provides data for managers to use in their decisions during the cost reducing process. The research was carried out in cement sector where greenhouse gas emissions occur most and the results were explained.Öğe Bibliometric Analysis of Research on The Relationship of Accounting and Information Systems / Technologies(2023) Aliusta, HakanPurpose – The world has made very rapid progress in terms of the development of technology in the last quarter century. This progress also affects many sectors and professions. One of these effects is experienced in the field of accounting. Accounting processes and the profession have undergone significant transformation and change in recent years. This change is the subject of research in the field of accounting. In this research, it is aimed to examine the research on the relationship between accounting and information systems/technologies with the bibliometric analysis method. Thus, the effects of developments in information system / technology in the accounting literature are determined. Design/methodology/approach – In this research, research on the relationship between accounting and information systems / technology were examined with the bibliometric analysis method. Within the scope of the research, eight keywords or phrases, including \"Information System or Information Technology \", \"Big Data\", \"Blockchain\", \"Artificial Intelligence\", \"Cloud Computing\", \"Industry 4.0 or Industry 5.0\", “Mobile App”, Metaverse”, were determined. Each of these keywords, together with the keyword \"accounting\", was searched in the database only in the research titles. A total of 1,060 studies were determined as samples and analyzed. Some bibliometric indicators such as number of articles, number of citations, top publishing universities and author network analysis were used in the analysis. In the process of obtaining the data, the SCOPUS database was used and covers the years between 1970 and 2021. In addition, the data were visualized as mesh and density graphs using the VOSviewer software. Findings – It was determined that the countries with the most research were China and America. Although China is generally ahead in the number of research, it lags behind the United States in the number of citations to research. It has been observed that the research mostly consist of articles and conference proceedings. According to the subject area, it has been determined that the research in the fields of \"business, management and accounting\" and \"computer science\" constitute the majority. When the source of the research is examined, it has been determined that conference proceedings and journal resources are in the first place, and an important part of them is information system / technology-related resources. Discussion – It is seen that the research in which accounting and other keywords are included in the same title have increased rapidly after the 2000s. It is thought that the number of research will increase faster with the development of technology and the interest of researchers in accounting information system / technology areas.Öğe HYBRID COSTING METHOD IN THE READY-TO-WEAR CLOTHING INDUSTRY(2023) Aliusta, HakanIn today's world where competition is increasing, one of the main objectives of the firms is to determine the production costs correctly and to reduce these costs by taking into account the targeted quality standards. Thus, efficiency and sustainable profitability will be ensured. For this, it becomes necessary to choose and apply the most appropriate cost calculation methods that can be used.In this research, it is aimed to determine the product costs of a firm operating in the ready-to wear clothing sector and using the job-order costing method, according to the hybrid costing method and compare them with the current results. For this, the case study method was used. For this purpose, the existing cost data of the firm were rearranged within the framework of the hybrid costing method, and total and unit costs were determined. The results of the hybrid costing method obtained were compared with the results of the job-order costing method. As a result, five out of nine orders resulted in cost reductions, and in others, cost increases. In addition, it was determined that the sales costs determined by the hybrid costing method for the implementation period decreased and the gross sales profit increased.Öğe IN THE LIGHT OF OTTOMAN ARCHIVE DOCUMENTS SINOP CUSTOMS INCOME AND EXPENSE ACCOUNTING IN XVII-XVIII. CENTURIES(TÜRMOB, 2023) Aliusta, HakanCustoms was one of the most important tools of foreign trade during the Ottoman period, as it istoday. Sinop pier customs revenues, including the coasts between Sinop and Trabzon, stood out amongthe customs on the Black Sea coast and were operated with a tax farming method. The port andcustoms of Sinop had an important place in the Black Sea trade until the 19th century. The aim of thestudy is to examine the financial structure, functioning, bookkeeping method, income - expense itemsand transaction volumes of Sinop pier customs in the 17th and 18th centuries. For this purpose, firstof all, a literature review was made and then three documents showing the periodical revenues andexpenses of Sinop customs in the Presidency Ottoman Archives were examined. As a result, it hasbeen determined which items the customs revenues and expenses consisted of, transaction volume andbookkeeping method and it has been revealed whether the periodic income-expense balance could beachieved or not.Öğe Incorporation In The World And Turkey: Comparative Analysis Between(2024) Aliusta, HakanIncorporation, which is an important step of institutionalization, becomes more important for businesses due to reasons such as expanding its field of activity, benefiting from tax advantages, providing more funding sources and international branding. The aim of this study is to examine the change in corporatization in the world and in Turkey using the comparative analysis method by using statistical data between the years 2015-2021. Data were obtained from OECD Statistics, Eurostat, Statista, Turkish Statistical Institute (TSI), Union of Chambers and Commodity Exchanges of Turkey(UCCET) and other institutions. Incorporation and the number of companies in the world continue to increase in the last twenty years, except for 2020. The fastest increase in SMEs occurred in Poland, and in large companies in Sweden. There has been an uninterrupted increase in the number of companies in Turkey for the last seven years. The highest increase was realized in micro-scale companies compared to the big ones, and in Joint-Stock Company according to their type. Portugal ranks first in the ratio of companies established and Bulgaria in average of ratios of companies closed, while Turkey ranks 5th in establishment and 4th in closing among 30 countries in the list. Sweden ranks first in terms of company survival rates in the 1st and 2nd year. Turkey ranks 14th and 18th, respectively, among the 25 countries on the list. Most of the companies in Turkey are involved in wholesale and retail trade, manufacturing and construction activities, respectively. The number of companies in Turkey, measured by turnover and growing by more than 10%, tends to decrease. The number of companies controlled by the company in Turkey is increasing in the EU. The most frequently established and closed company types in Turkey are limited liability and joint stock companies, respectively. It has been determined that the foreign capital ratio generally tends to decrease in the established foreign capital companies.Öğe Karbon Maliyetlerinin Muhasebeleştirilmesi: Çimento Sektörü Uygulaması(2020) Aliusta, Hakan; Yılmaz, Bakiİnsanoğlunun varlığı içinde bulunduğu çevreyebağımlıdır ve günümüzdeki çevresel tehditlerin birisi desera gazlarının artışına bağlı olarak meydana gelen havakirliliğidir. İşletmeler üretimleri sürecinde atmosferesaldıkları bu sera gazları nedeniyle kirliliğin baş aktörüolarak değerlendirilmektedir. Çalışmanın amacı,işletmelerin karbon ayak izlerini belirlemeleri vemuhasebe süreçlerinde sadece mamul ve hizmetmaliyetlerini değil, çevresel maliyetleri de dikkatealmalarına yönelik uygulama önerisi sağlamaktır.Çalışma özellikle sera gazı emisyonlarına bağlı karbonmaliyetlerinin toplam üretim maliyeti içerisinde dahanet görülür hale getirilmesi ve raporlanmasını, ayrıca bumaliyetlerin azaltılması sürecinde yöneticilerekararlarında kullanacakları veri sağlamaktadır.Araştırma sera gazı salınımının en çok gerçekleştiğiçimento sektöründe yapılmış ve sonuçlar açıklanmıştır.Öğe MARKET-BASED ECONOMIC TOOLS APPLIED IN THE PROCESS OF PREVENTING GLOBAL WARMING: CARBON TRADING AND CARBON TAX(Zonguldak Bülent Ecevit Üniversitesi, 2016) Aliusta, Hakan; Yilmaz, Baki; Kirlioglu, HilmiThe purpose of the study is to shown direct and indirect effects on firms of global warming business, indicate that the economic featured market-based instruments and make the fictional analysis of carbon trading and carbon tax practices used the most widely and the most important in the world to examine their effectiveness in reducing emissions by comparisonÖğe MUHASEBE MESLEK MENSUPLARININ DEMOGRAFIK DAGILIMININ MÜKELLEF SAYILARI ILE ILISKISI(Akademik Çalismalar Dernegi, 2023) Aliusta, HakanMeslek mensuplari isletmelerin, kamu maliyesinin ve diger paydaslarin mali bilgi ihtiyacini disiplin ve sorumluluk içinde yerine getirmeye çalisan önemli bir görev yürütmektedir. Ayrica mükellefler ile devlet arasinda bir köprü vazifesi üstlenen muhasebe meslek mensuplari, vergi sisteminin de en önemli unsurlarindan biri olarak görülmektedir. Muhasebecilik 1989 yilinda çikan yasa ile meslek niteligi kazanmis ve giderek büyüyen bir mesleki organizasyon haline gelmistir. Bu süreçte mükellef sayilari ile birlikte muhasebe meslek mensuplarinin sayilarinin da sürekli arttigi görülmektedir. Fakat meslek mensuplari arasindaki haksiz rekabet nedeniyle mükellef sayilarina kota getirilmesine yönelik düsüncelerde artmaktadir. Bu arastirma Türkiye’deki muhasebe meslek mensuplari ile gelir ve kurumlar vergisi mükelleflerinin il bazinda dagilimlari arasindaki iliskiyi 2018-2022 yillari arasinda oransal ve istatistiksel olarak incelemeyi amaçlamistir. Bu amaçla ilgili yillar arasi bagimli olmayan meslek mensubu sayilari ile mükellef sayilari il bazinda TÜRMOB (Türkiye Serbest Muhasebeci Mali Müsavirler ve Yeminli Mali Müsavirler Odalari Birligi) ve GIB (Gelir Idaresi Baskanligi) faaliyet raporlarindan elde edilmistir. Analiz iki asamada gerçeklestirilmistir. Öncelikle tespit edilen veriler arasinda genel ve il bazinda oran analizi yapilmis, meslek mensubu basina düsen ortalama vergi mükellef sayilarinin il bazinda yogunluk araliklari belirlenmistir. Il bazinda meslek mensubu basina düsen gelir vergisi mükellef sayisinda yogunlugun 40-49 mükellef araliginda, kurumlar vergisi mükellef sayisinda 11-15 araliginda oldugu görülmüstür. Sonrasinda aralarindaki iliskinin belirlenmesi için Spearman korelasyon analizi uygulanmis, illerdeki serbest çalisan meslek mensubu sayilari ve mükellef sayilari arasindaki güçlü düzeyde, pozitif ve anlamli bir iliski bulunmustur.Öğe OSMANLI DEVLETİ’NDE ÇİFT TARAFLI KAYIT YÖNTEMİNE GEÇİŞİ ETKİLEYEN SOSYO-KÜLTÜREL NEDENLERİN ANALİZİ(2021) Can, Ahmet Vecdi; Aliusta, Hakan; Bağdat, AydınTarihte toplumların, işletmelerin ve bireylerin yönetilmesinde sayıların, hesaplamaların, raporlamanın ve dolayısıyla muhasebenin önemi büyüktür. Osmanlı altı asır boyunca muhasebe sistemlerini devlet yönetiminde etkili bir şekilde kullanmıştır. Bu süreçte devlet yönetiminde merdiven yönteminden başarılı şekilde yararlanılırken, özellikle Avrupa’da 15. yüzyılda yazılı hale gelen çift taraflı kayıt yönteminden yararlanılmamıştır. Çift taraflı kayıt yönteminin Osmanlı’da 19. yüzyılın ortalarından itibaren kullanılmaya başlandığı dikkati çekmektedir. Çalışmanın amacı, çift taraflı kayıt yönteminin Osmanlı Devleti’nde yaklaşık dört asırlık bir gecikmeyle kullanılmaya başlanmasının sosyo-kültürel nedenlerini incelemektir. Bu inceleme yapılırken Osmanlı döneminde gerçekleşen sosyal ve kültürel gelişmeleri kapsayan literatür taraması yapılmıştır. Elde edilen bulgular tarihsel açıdan değerlendirilerek, bu gecikmeyi etkileyen sosyo-kültürel nedenler ortaya konulmuştur. Sonuç olarak merdiven yönteminin başarılı kullanımı, özel mülkiyetin gelişmemesi, öğreti kitaplarının olmaması gibi nedenlerin analizi yapılmıştır.Öğe Osmanlılarda Muzaaf Usul’e Erken Geçilmemesinin Sosyo-Ekonomik Nedenleri(2019) Can, Ahmet Vecdi; Aliusta, Hakan; Bağdat, AydınMuhasebenin tarihsel sürecinde bir dönüm noktası kabul edilen Muzaaf Usul**** (çift taraflı kayıt yöntemi)’ün, ilk ne zaman kullanıldığı net olarak bilinmemektedir. Ancak bu yöntem 15. yüzyıl sonlarında İtalyan Luca Pacioli tarafından yazılan “Summa Arithmetica” adlı kitabın bir bölümünde açıklanmıştır. Daha sonra bu yöntem matbaanın da yaygınlaşmasının etkisiyle hızla Avrupa’ya, diğer kıtalara ve tüm dünyaya yayılmış olup, günümüzde de halen kullanılmaktadır. Fakat bu gelişmelerin aksine Osmanlı İmparatorluğu bu yöntemi kendi muhasebe sisteminde 19. yüzyıla kadar kullanmamıştır. Bu çalışmanın amacı, çift yanlı kayıt yönteminin Osmanlı İmparatorluğu ve Türk dünyası tarafından yaklaşık dört asırlık bir gecikmeyle kullanılmaya başlanmasının sosyo-ekonomik nedenlerini incelemektir. Bu inceleme yapılırken Osmanlı İmparatorluğu’nun 16. ve 20. yüzyıl arasını kapsayan ekonomik ve sosyal durumlarına ilişkin literatür taraması yapılmış, bulgular maddeler halinde sınıflandırılıp analiz edilmiştir. Sonuç olarak çift yanlı kayıt yöntemine erken geçilmeyişinin sosyo-ekonomik nedenleri açıklanmıştır.Öğe Socio-Economic Reasons of Not Passing Early to Muzaaf Method in the Ottoman(Hale Sivgin, 2019) Can, Ahmet Vecdi; Aliusta, Hakan; Bagdat, AydinIt is not clear when the first use of the Muzaaf Usul (Double Entry Bookkeeping method), which is considered to be a turning point in the historical process of accounting. However, this method is described in a chapter of the book titled Summa Arithmetica written by the Italian Luca Pacioli at the end of the 15th century. Later, this method spread rapidly to Europe, other continents and all over the world due to the widespread use of the printing press and is still used today. However, contrary to these developments, the Ottoman Empire did not use this method in its accounting system until the 19th century. The aim of this study is to examine the socio-economic reasons of why double-entry bookkeping method was started to be used by Ottoman Empire and other Turkish countries about four centuries later. During the examination, literature review was done regarding the economical and social situation of Ottoman Empire including the period between 16th and 20th centuries, and the findings were be classified and analyzed. As a result, the possible socio-economic reasons why double-entry bookkeeping method wasn't used earlier are explained.Öğe THE ANALYSIS OF SOCIO-CULTURAL REASONS AFFECTING THE TRANSITION TO DOUBLE ENTRY BOOKKEPING METHOD IN THE OTTOMAN EMPIRE(Ankara Serbest Muhasebeci Mali Müsavirler Odasi, 2021) Can, Ahmet Vecdi; Aliusta, Hakan; Bagdat, AydinIn history; numbers, calculations, reporting and thereby accounting have great importance in the management of societies, businesses and individuals. The Ottoman Empire also effectively made use of its accounting systems in the state administration for six centuries. While the staircase method was successfully used in the state administration in this process, the double- entry bookkeeping method, which was put into written form especially in Europe in the 15th century, was not used. It is noteworthy that the double- entry bookkeeping method began to be used in the Ottoman Empire in the mid-19th century.The aim of the study is to examine the socio-cultural reasons why the double- entry bookkeeping method was used in the Ottoman Empire with a delay of nearly four centuries. While carrying out the present research, literature review including the social and cultural developments that took place during the Ottoman period were conducted. The obtained findings were evaluated from a historical point of view, and socio-cultural reasons affecting the aforementioned delay were revealed. As a result, the reasons such as the successful use of the staircase method, the development of private property, and the lack of teaching books were analyzed.
