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    Awareness Level and Educational Efforts of Academicians Relating to the International Financial Reporting Standards: A Research on Accounting Academicians in Konya
    (Elsevier Science Bv, 2014) Atabey, Naim Ata; Akmese, Halil; Akmese, Kadriye Alev
    Globalization and integration in social, political and economic areas forced the accounting professionals and authorities to design and implement a new set of accounting standards in the last decade of accounting history. International financial reporting standards which are expected to meet the needs of contemporary financial report producers and users are of great interest and subject to an adoption process in many of the countries. Both governmental and non-governmental organizations in Turkey are striving for the completion and adoption of international financial reporting standards as it is the case in most open economies. Major aim of this study is to shed light to the level of accounting academicians' knowledge and recent developments regarding to the adoption process in Konya. A questionnaire is carried on the accounting educators in four universities and the research sample consists of only academicians from different academic levels. Data gathered from the research will be analyzed by means of SPSS software and findings relating to the study will be revealed.
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    Corporate Social Responsibility Reporting: A Comparative Analysis of Tourism and Finance Sectors of G8 Countries
    (Elsevier Science Bv, 2016) Akmese, Halil; Cetin, Huseyin; Akmese, Kadriye
    Globalization, ease of information dissemination by means of various media, increasing social consciousness levels of consumers might be specified as the main drivers for corporate social responsibility activities and reporting efforts made by the corporations in order to inform their stakeholders. Corporate social responsibility activities are considered as volunteer efforts made by corporations whereby they satisfy their customers and other stakeholders socially and increase their firm value regarding to their community and social environment as a whole. Meeting the stakeholder expectations and maintaining firm sustainability are two major expected outcomes of social responsibility activities and reporting these efforts within the scope of non-financial indicators. Within the scope of this study tourism and finance industries of G8 countries which are considered as leaders about emerging issues and policy developers are going to be evaluated with respect to corporate social responsibility reporting levels. Recent standards set out by international authorities such as Global Reporting Initiative (GRI) are used as evaluation criteria in order to reveal the utmost efforts made by corporations included in tourism and finance industries. (C) 2016 The Authors. Published by Elsevier B.V.
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    Financial Performance and Social Media: A Research on Tourism Enterprises Quoted in Istanbul Stock Exchange (BIST)
    (Elsevier Science Bv, 2016) Akmese, Halil; Aras, Sercan; Akmese, Kadriye
    Social media is one of the fastest and the most effective ways of information sharing. Thousands or even millions of people can be reached through social media. It might be stated that increased use of social media led many companies to be more interested in social media with varying reasons ranging from communication to advanced networking or providing information. Therefore, businesses have started to give importance not only websites but also social media interactions. In today's business context several companies are promoting their goods on social media similar to the service companies including tourism industry. Social media is used as an information providing platform providing financial and non-financial information for the evaluation of investors and other stakeholders interested in investment activities. Major aim of this study is to analyze and evaluate the relationship between financial performance (market value, net sales, net profits, price/earnings ratio etc.) and efficient use of social media. Mann-Whitney U test of SPSS software is used in order to evaluate the data collected within the scope of this research. (C) 2016 The Authors. Published by Elsevier B.V.
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    Gastronomy in Tourism
    (Elsevier Science Bv, 2016) Sormaz, Umit; Akmese, Halil; Gunes, Eda; Aras, Sercan
    Culinary culture has been an area that has been ignored until recently. However, culinary culture is always the longest-surviving part of a culture and tradition. To put it in a different way, cuisines where many different identities of a society merge together and national feelings are felt most are a mirror of daily life styles, religious beliefs, habits, traditions and customs. Changes of eating style in societies and rising the value of eating socially have been one of the reasons for movements in tourism activities. Gastronomy tourism has become major and has become a rapidly growing component of the attractiveness of tourism destination in recent years. The marketing opportunities to gastronomy tourism are being developed by the countries given importance to that issue. Tourists' wishes to experience the local tastes in the destinations and accommodation facilities have prepared the ground for the development of gastronomy tourism. Tourism businesses that realized the importance to gastronomy tourism given by local and foreign tourists have featured the gastronomic factors in their facilities. Therefore, it is ensured that to take attention for gastronomy, tourism should be managed in coordination with all tourism-related foundations and civil society organizations and with the encouragement of relevant ministries. In addition, the promotional activities are required to be taken in measurable ways by gastronomic tourism developers. (C) 2016 The Authors. Published by Elsevier B.V.
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    Investigation of Tokat Bez Sucuk, a Geographically Indicated Local Food, within the Scope of Sustainable Gastronomy
    (Mdpi, 2023) Arslan, Emin; Kendir, Hakan; Akmese, Halil; Bozkurt, Handan Ozcelik; Akyollu, Kamil; Hicyakmazer, Cem Taner
    In this study, Tokat Bez Sucuk, a traditional product of the Turkish cuisine culture with a geographical indication, was examined. It was intended to reveal the use of Tokat Bez Sucuk in the local cuisine culture in the framework of sustainable gastronomy, its production stages, and its differences from other types of sausage. In this context, interviews were conducted with nine participants who produced Tokat Bez Sucuk using the semi-structured interview technique. In the interview, which included various questions ranging from the stages of production to the consumption habits of Tokat Bez Sucuk, important information that would contribute to the field was obtained from the producers. In addition, the transfer of Tokat Bez Sucuk, which is a cultural gastronomic value, to future generations and its importance in terms of sustainable gastronomy were emphasized. In line with the information obtained, various suggestions were made for the standardization, promotion, preservation, and sustainability of Tokat Bez Sucuk, which is an important component of gastronomic tourism.
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    Status Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konya
    (Elsevier Science Bv, 2014) Parlakkaya, Raif; Akmese, Halil; Akmese, Kadriye Alev
    Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). Turkish government amended new codes for Turkish trade in 2012 as part of the reforms for an ultimate and comprehensive economic system and these codes brought some enforcements relating to the adoption and use of international standards. Inescapable interaction between trade codes and accounting and auditing standards led to comprehensive changes and ambiguities both for standard setting bodies and concerned parties. Major aim of this study is to probe the current situation with respect to IFRS and ISAs. The study will be carried on accounting professionals from different organizations with different levels of education and experience in order to reflect the awareness and perception of IFRS and ISAs. A questionnaire is designed and will be addressed to the sample accountants for the sake of determining awareness level and gathered data will be analyzed by means of SPSS software. According to the findings of research, possible solutions will be recommended. (C) 2014 The Authors. Published by Elsevier B.V.