Figen Oker - Academia.edu (original) (raw)

Papers by Figen Oker

Research paper thumbnail of Time-driven activity-based costing: An implementation in a manufacturing company

Journal of Corporate Accounting & Finance, 2010

Research paper thumbnail of Determination of Goals under Four Perspectives of Balanced Scorecards and Linkages between the Perspectives: A Survey on Luxury Summer Hotels in Turkey

Procedia - Social and Behavioral Sciences, 2014

ABSTRACT This study aims to determine the main goals under balanced scorecard (BSC) perspectives,... more ABSTRACT This study aims to determine the main goals under balanced scorecard (BSC) perspectives, investigate the relationships between the perspectives by means of the goals for luxury summer hotels in Turkey, the approaches of main managerial positions (general, finance and sales&marketing managers) to BSC perspectives. This study is based on two stage survey in twenty luxury summer hotels in Turkey. The findings of the survey show that financials has the highest priority among perspectives and the strongest relation exists between customer and finance perspectives; general managers and financial managers choose financials as the most important perspective while sales&marketing managers choose customer.

Research paper thumbnail of The Evolution of Turkey’s Accounting and Auditing System on the Way Towards the European Union

Journal of Interdisciplinary Economics

Turkey has a relatively short history of accounting in the modern sense. However, it has been rap... more Turkey has a relatively short history of accounting in the modern sense. However, it has been rapidly developing since the 1980s in reference to accounting education, laws and institutions. Following the establishment of the Turkish Republic in 1923, a state oriented policy was initially implemented, followed by the experimentation of a mixed economic model after the mid-1940s and the imposition of a more liberal economic policy after the 1980s. The latter alterations have naturally increased the amount of international capital movements into Turkey and thus the portion of foreign capital has increased. As a result of these developments, reliable, accurate and comparable financial information has gained importance. Today, Turkey needs to prepare the required institutional and legislature system in order to better maintain the growing international financial relationships. Besides needing to integrate within the world, Turkey being in the process of gaining EU membership has brought ...

Research paper thumbnail of Accounting for Carbon Credits Under International Financial Reporting Standarts, , Faculty of Economics Sapienza University of Rome, January 2013, Rome, Italy

Abstract During the first commitment period of the Kyoto Protocol, many developed countries were ... more Abstract During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Turkey was one of the signatory countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. There has been no authoritative guidance published on this issue by the International Accounting Standards Board or the Financial Accounting Standards Board. This study focuses on how to measure and report the carbon allowances and carbon credits under both regulated and voluntary markets.

Research paper thumbnail of A New Costing Model in Hospital Management

The Health Care Manager, 2013

Traditional cost systems cause cost distortions because they cannot meet the requirements of toda... more Traditional cost systems cause cost distortions because they cannot meet the requirements of today's businesses. Therefore, a new and more effective cost system is needed. Consequently, time-driven activity-based costing system has emerged. The unit cost of supplying capacity and the time needed to perform an activity are the only 2 factors considered by the system. Furthermore, this system determines unused capacity by considering practical capacity. The purpose of this article is to emphasize the efficiency of the time-driven activity-based costing system and to display how it can be applied in a health care institution. A case study was conducted in a private hospital in Cyprus. Interviews and direct observations were used to collect the data. The case study revealed that the cost of unused capacity is allocated to both open and laparoscopic (closed) surgeries. Thus, by using the time-driven activity-based costing system, managers should eliminate the cost of unused capacity so as to obtain better results. Based on the results of the study, hospital management is better able to understand the costs of different surgeries. In addition, managers can easily notice the cost of unused capacity and decide how many employees to be dismissed or directed to other productive areas.

Research paper thumbnail of Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University

Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University

Research paper thumbnail of Time-driven activity-based costing: An implementation in a manufacturing company

Journal of Corporate Accounting & Finance, 2010

Research paper thumbnail of Determination of Goals under Four Perspectives of Balanced Scorecards and Linkages between the Perspectives: A Survey on Luxury Summer Hotels in Turkey

Procedia - Social and Behavioral Sciences, 2014

ABSTRACT This study aims to determine the main goals under balanced scorecard (BSC) perspectives,... more ABSTRACT This study aims to determine the main goals under balanced scorecard (BSC) perspectives, investigate the relationships between the perspectives by means of the goals for luxury summer hotels in Turkey, the approaches of main managerial positions (general, finance and sales&marketing managers) to BSC perspectives. This study is based on two stage survey in twenty luxury summer hotels in Turkey. The findings of the survey show that financials has the highest priority among perspectives and the strongest relation exists between customer and finance perspectives; general managers and financial managers choose financials as the most important perspective while sales&marketing managers choose customer.

Research paper thumbnail of The Evolution of Turkey’s Accounting and Auditing System on the Way Towards the European Union

Journal of Interdisciplinary Economics

Turkey has a relatively short history of accounting in the modern sense. However, it has been rap... more Turkey has a relatively short history of accounting in the modern sense. However, it has been rapidly developing since the 1980s in reference to accounting education, laws and institutions. Following the establishment of the Turkish Republic in 1923, a state oriented policy was initially implemented, followed by the experimentation of a mixed economic model after the mid-1940s and the imposition of a more liberal economic policy after the 1980s. The latter alterations have naturally increased the amount of international capital movements into Turkey and thus the portion of foreign capital has increased. As a result of these developments, reliable, accurate and comparable financial information has gained importance. Today, Turkey needs to prepare the required institutional and legislature system in order to better maintain the growing international financial relationships. Besides needing to integrate within the world, Turkey being in the process of gaining EU membership has brought ...

Research paper thumbnail of Accounting for Carbon Credits Under International Financial Reporting Standarts, , Faculty of Economics Sapienza University of Rome, January 2013, Rome, Italy

Abstract During the first commitment period of the Kyoto Protocol, many developed countries were ... more Abstract During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Turkey was one of the signatory countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. There has been no authoritative guidance published on this issue by the International Accounting Standards Board or the Financial Accounting Standards Board. This study focuses on how to measure and report the carbon allowances and carbon credits under both regulated and voluntary markets.

Research paper thumbnail of A New Costing Model in Hospital Management

The Health Care Manager, 2013

Traditional cost systems cause cost distortions because they cannot meet the requirements of toda... more Traditional cost systems cause cost distortions because they cannot meet the requirements of today's businesses. Therefore, a new and more effective cost system is needed. Consequently, time-driven activity-based costing system has emerged. The unit cost of supplying capacity and the time needed to perform an activity are the only 2 factors considered by the system. Furthermore, this system determines unused capacity by considering practical capacity. The purpose of this article is to emphasize the efficiency of the time-driven activity-based costing system and to display how it can be applied in a health care institution. A case study was conducted in a private hospital in Cyprus. Interviews and direct observations were used to collect the data. The case study revealed that the cost of unused capacity is allocated to both open and laparoscopic (closed) surgeries. Thus, by using the time-driven activity-based costing system, managers should eliminate the cost of unused capacity so as to obtain better results. Based on the results of the study, hospital management is better able to understand the costs of different surgeries. In addition, managers can easily notice the cost of unused capacity and decide how many employees to be dismissed or directed to other productive areas.

Research paper thumbnail of Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University

Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University