Browsing by Author "Aslanertik, Banu Esra"

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Citation - Scopus: 9
Chapter 27 A Comprehensive Framework for Accounting 4.0: Implications of Industry 4.0 in Digital Era
(Springer Science and Business Media Deutschland GmbH, 2019) Banu Esra Aslanertik; Bengu Yardımcı; Aslanertik, Banu Esra; Yardımcı, Bengü
The fourth industrial revolution namely “Industry 4.0” refers to a new digital industrial technology digital transformation and the fourth phase of technological advancement promoting the industrial production of the future. Cyber-Physical Systems (CPS) and the Internet of things (IoT) are the main forces of industry 4.0 which are improving the manufacturing systems and business processes by leading-edge innovations. Industry 4.0 with integrated production and logistics processes growing interaction between robots and human and data flows within global value chains will have a significant impact on all business processes. In this context accounting systems which have a very important function for businesses need to adapt to industry 4.0 by redefining the whole accounting system as well as redesigned strategies. Industry 4.0 offers a new potential for the transformation of the accounting process through digitalization and application of new tools of industry 4.0 such as big data analytics networking system integration. The main objective of this chapter is to offer a conceptual framework for a newly designed accounting process in terms of procedures technology and accounting professionals. © 2022 Elsevier B.V. All rights reserved.
Corporate Governance Diversity and Environmental Performance Disclosure in Sustainability Reporting of Industrial Companies
(DR. Viktor Koval, 2025) Yardimci, Bengu; Aslanertik, Banu Esra
Introduction. As sustainability goals have become central to the global agenda, society and government institutions have become increasingly aware of and concerned about environmental challenges. Therefore, regulatory authorities have urged companies to be transparent and accountable for their environmental performance. In this context, increasing the number of women on corporate boards has become a central driver of the design and development of corporate sustainability initiatives. Aim and tasks. This study examines the impact of corporate board structure and female representation on environmental disclosure, as reported in the activity, sustainability, and integrated reports of 40 manufacturing companies listed on the Borsa Istanbul in 2023. Results. This study examines the impact of gender diversity, particularly female inclusion in audit committees and the number of female board members, on the level of environmental disclosure in sustainability compliance reports. Multiple regression analysis was employed to evaluate the influence of independent variables on environmental compliance. The study of 40 manufacturing companies listed on the Istanbul Stock Exchange in 2023 found that, on average, these companies had a high level of environmental compliance (mean = 39, range = 6-48), with 58% of the companies having a score of 40 or higher. Regression analysis (R2 = 0.207; p = 0.037) showed that board gender diversity (beta = 2.931; p = 0.006) had a significant positive effect on environmental disclosure, whereas the number of women on the board and presence in audit committees had no such effect. Content analysis indicates a high degree of compliance in the manufacturing sector. The results indicate that companies with female board members have more tendencies to provide high levels of environmental disclosure. Conclusions. This study demonstrates that board diversity has a positive impact on companies' environmental performance and reporting practices. However, the number of women on boards and female representation on the audit committee were not statistically significant in relation to the level of compliance with environmental disclosure. Further research is needed to understand how board diversity influences environmental management in various industries and countries.