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Sürdürülebilir Kalkınma Amaçları

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• MakaleAçık Erişim2026Scopus SJRQ1/r/gumushane/13436
  Prioritization of Internal and External Corporate Sustainability Dimensions: Evidence from Sustainability Auditors Using AHP

  Wang, Yufu; Yeşilçelebi, Gül; Tosunoğlu Kusan, Büşra; Çam, Alper Veli; Dumitru, Mihaela

  Corporate sustainability has traditionally been evaluated through environmental, social, and economic dimensions. However, increasing sustainability challenges, stakeholder expectations, and regulatory requirements indicate that sustainability extends beyond conventional performance measures and requires an integrated perspective that considers both internal organizational capabilities and external institutional conditions. This study develops an integrated internal–external sustainability framework and prioritizes sustainability dimensions from the perspective of licensed sustainability auditors in Türkiye. The proposed framework comprises governance, ethical, behavioral, cultural, environmental, social, economic, legal, and technological dimensions. The Analytic Hierarchy Process (AHP) was applied to pairwise comparison data collected from 15 licensed sustainability auditors to determine the relative importance of these dimensions. The results indicate that external sustainability dimensions received substantially higher priority (70.97%) than internal dimensions (29.03%), demonstrating that sustainability assessments are primarily shaped by environmental challenges, regulatory requirements, stakeholder expectations, technological developments, and market conditions. Among the nine corporate sustainability dimensions, environmental sustainability received the highest overall priority, followed by technological, ethical, social, economic, legal, governance, cultural, and behavioral dimensions. These findings suggest that although internal organizational capabilities remain important, corporate sustainability is predominantly influenced by external institutional and environmental factors. By proposing an integrated internal–external sustainability framework, this study extends conventional sustainability assessment approaches and contributes to the sustainability governance and assurance literature. The findings also provide practical implications for sustainability reporting, assurance, governance, and strategic decision-making by identifying the sustainability dimensions that deserve the greatest managerial and regulatory attention.

  İncele
• Kitap BölümüAçık Erişim2024/r/gumushane/12793
  Evaluation of the Computerized Accounting Information System (CAIS) in Smart Healthcare Systems: Examples of Turkey

  Selimoğlu, Seval Kardeş; Altunel, Mehtap; Yeşilçelebi, Gül

  The health sector has a significant impact on human life. Digital technologies such as blockchain, artificial intelligence, big data, machine learning, and the Internet of Things have had an impact on many economies and professions. One of them is the field of accounting and the accounting profession. Since the existence of an effective accounting system is important to the success of organizations, accounting practices come to the fore at this point. Technology benefits are listed in many areas in the health sector, such as sharing insurance claims between parties with blockchain technology, machine learning and data analysis for data privacy, data mining, and detection of fraud. This study, besides explaining the concept of medical accounting in the health sector, aims to discuss the technological developments and benefits in the field of accounting in the health sector within the framework of cost accounting, management accounting, and fraud prevention.

  İncele
• Kitap BölümüYalnız künye2023/r/gumushane/11885
  The impact of blockchain technology on accounting, auditing, and assurance practices: Turkey case

  Selimoglu, Seval; Yesilcelebi, Gul; Altunel, Mehtap

  The purpose of this study is to examine the impact of blockchain technology on accounting, auditing, and assurance practices. For this purpose, the relevant national and international literature on the accounting, auditing, and assurance practices of blockchain technology has been reviewed. As a result of the research, the advantages and disadvantages of blockchain technology were evaluated and categorized. As a result of the study, it has been determined that the blockchain technology has a great effect on accounting, auditing, and assurance.

  İncele
• MakaleAçık Erişim2021/r/gumushane/17298
  İç Denetim Süreçlerini İyileştirme ve Risk Yönetimi Araçları: \rYalın Altı Sigma ve FMEA

  Yeşilçelebi, Gül; Altunel, Mehtap; Selimoglu, Seval

  İşletmelerin yapısında var olan karmaşıklık, 2019 yılı itibariyle dünyayı etkisi altına alan COVID-19 salgını ile daha \rda karmaşık hale gelmiştir. İşletmelerin iş yapış şekillerini değiştirmesi ve salgından korunmak adına alınan önlemler \rkapsamında, faaliyetlerin uzaktan yürütülmesi birçok riski de beraberinde getirmiştir. Her geçen gün artan risklerle birlikte, \riç denetimin etkin şekilde yürütülmesinin önemi artmış ve yeni yaklaşımların kullanılması zorunlu hale gelmiştir. Bu \rçalışmada, iç denetimde süreçlerin iyileştirilmesi ve risklerin belirlenmesi aşamalarında kullanılmak üzere, risk yönetim \raracı olarak Yalın Altı Sigma kapsamında sunulan Tanımla-Ölçme-Analiz Etme-İyileştirme-Kontrol (Define-MeasureAnalyze-Improvement-Control/DMAIC ) modeli ve bu model içerisine gömülü olan Hata Türü ve Etkileri Analizi (Failure \rMode and Effects Analysis-FMEA) aracı olmak üzere iki yaklaşım önerilmiştir. Çalışmada, iç denetimin Yalın Altı SigmaDMAIC modeli ve Hata Türü ve Etkileri Analizi ile olan ilişkisi incelenmiştir. Süreçlerin iyileştirilmesinde kullanılan birçok \ryaklaşım olmakla birlikte, çalışma kapsamında önerilen bu iki yaklaşım, özellikle iş süreçlerinin verimliliğine, etkililiğine ve \rtutumluluğuna odaklanan iç denetimin, riskleri değerlendirmesi, süreçteki zayıflıkları belirlemesi ve iyileştirilmesi için \rtavsiyelerde bulunmaktadır.

  AtıfOpenAlex3·TR Dizin5

  İncele
• Kitap BölümüYalnız künye2021/r/gumushane/14778
  Integrated Reporting and Combined Assurance: A Qualitative Research on the Awareness in Turkey*

  Selimoglu, Seval Kardes; Yesilcelebi, Gul

  Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports. Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data. Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants. Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

  AtıfScopus1·OpenAlex3

  İncele
• Kitap BölümüYalnız künye2021Scopus SJRQ4/r/gumushane/14672
  Public sector accounting in Turkey: Past-present-future

  Yanik, Serap Sebahat; Selimoglu, Seval Kardes; Yesilcelebi, Gul

  Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

  İncele
• MakaleYalnız künye2018/r/gumushane/18314
  Denetim kültürünün yeni yol haritası: iş dünyasındaki yeni sistemlerle bütünleşme

  Yeşilçelebi, Gül; Kardeş Selimoğlu, Seval

  Küreselleşmenin etkisi ile iş dünyasındaki şirketsel yapılardaki ve sürdürülebilirlikkonularındaki değişen sistemler bu yapıların ayrılmaz parçaları olan finansal raporlama vedenetim süreçlerini de değişime zorlamış ve yeni yol haritalarının oluşturulması gereğiniortaya koymuştur. Şirketler sürdürülebilir olabilmek için değişimi yönetmek ve kendi yönünütayin etmek zorundadırlar. Bu çalışmanın amacı, iş dünyasında yaşanan değişimin denetimkültürünü nasıl etkileyeceği ve bu değişimde denetim olgusunun ve kültürünün yeni yolharitasının nasıl oluşturulabileceği irdelenmeye çalışılacak ve gelecekte yapılacak olan diğerakademik çalışmalara katkıda bulunmaktır.

  AtıfTR Dizin1

  İncele
• BildiriYalnız künye2018/r/gumushane/13825
  The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards

  Yesilcelebi, Gul; Keyifli, Nazli

  The aim of this study is to examine the moderator effect of strength of auditing and reporting standards on the relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The study was conducted on annual data during the period 2011–2015 about the corruption, tax burden and strength of auditing and reporting standards of OECD member countries. In this context, data of corruption (Corruption Perceptions Index – CPI) were collected from Transparency International – the Global Coalition against Corruption; data of tax burden were collected from International Monetary Fund (IMF) database, and data of strength of auditing and reporting standards were collected from The Global Competitiveness Reports. The study analysed the relationship between corruption and tax burden and the moderator effect of strength of auditing and reporting standards on the relationship between two variables by the panel data analysis. The results of this analysis showed that have significantly and a negative relationship between corruption and tax burden; strength of auditing and reporting standards have significantly and a positive strengthen relationship between corruption and tax burden.

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  AtıfScopus1·WoS1·OpenAlex2

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