Todays, companies are evaluated not only based on their financial activities but also in terms of their attitudes towards environmental, social, and governance (ESG) activities. In this context, companies are indexed based on their sustainability levels, striving to improve both their sustainability and financial levels simultaneously. The main objective of this research is to evaluate and compare the financial performance of companies listed in the sustainability index. To determine the financial performance of companies in the sustainability index, this research develops and proposes the MEREC (Method Based on the Removal Effects of Criteria) - RBNAR (Reference-Based Normalization Alternative Ranking) hybrid method. Additionally, financial ratios are used as criteria for evaluating companies' financial performance. The weights of financial ratios are calculated using the MEREC method, while the RBNAR method determines companies' financial performances. The application of the MEREC-RBNAR hybrid method is presented through a case study aiming to identify the financial performance of companies listed in the Istanbul Stock Exchange's sustainability index for the year 2022. Furthermore, in this research, companies' financial performance levels are determined by considering the averages of financial ratios of companies listed in the sustainability index, using reference-based normalization processes. The research concludes that the most critical criterion in determining the financial performance of companies in the sustainability index is Return on Equity (ROE). MAVI Clothing Industry and Trade Inc. is identified as the company with the highest financial performance level.

Companies need to monitor their financial performance and update their strategies to establish sustainable financial structures. Therefore, they analyze their financial performance using various analytical approaches. This study examines financial performance analysis using the MCDM (Multi-Criteria Decision-Making) approach to observe companies' financial performance and determine their performance levels relative to competitors within their respective indices. In this context, the CRITIC (Criteria Importance Through Intercriteria)–MABAC (Multi-Attributive Border Approximation Area Comparison) method is applied to financial performance analysis. The objective criteria weighting method, CRITIC, is used to prioritize financial performance criteria, while the MABAC method determines and ranks companies' financial performance. The study applies the CRITIC–MABAC method to assess the 2023 financial performance of the top ten companies listed in the Borsa Istanbul (BIST) Sustainability Index. The decision model includes twelve financial performance criteria. According to the findings, the most significant criterion is identified as the Cost of Goods Sold. Among the companies analyzed, Turkish Airlines Inc. (THYAO) is determined to have the highest financial performance. The robustness and consistency of the results are supported by sensitivity and comparative analyses. The study concludes with key insights and recommendations for future research.

Blockchain kripto paraların arkasındaki teknoloji olarak sistemi değiştirmeyi, hacklemeyi, hile yapmayı zorlaştıracak ve hatta imkânsız hale getirecek şekilde bilgi kaydetme sistemidir. İş yönetimi için çok önemli olan yeniliklerin örneklerinden biridir ve işletmelerin işleyişi üzerinde önemli bir etkiye sahip, gelişmekte olan ve faydacı bir teknolojidir. Bu çalışmanın amacı blockchain teknolojisinin mevcut ve muhtemel kullanım alanlarını analiz etmektir. Bu amaçla literatür taraması yapılarak elde edilen bulgular değerlendirilmiştir. Araştırma bulguları blockchain teknolojisinin işletmelerde, üretim, insan kaynakları, tedarik zinciri, pazarlama, turizm, kamu, sağlık, tarım, finans, muhasebe denetim, enerji, eğlence sektörlerinde kullanım imkanı olduğunu göstermektedir. Elde edilen sonuçlara göre blockchain özellikle muhasebe, finans, denetim ve bankacılık alanlarında önemli değişimlere ve gelişmelere yol açacak bir teknoloji olarak kabul edilmektedir.

In today's world, companies are restructuring their operations with a focus on Environmental, Social, and Governance (ESG) criteria to build a sustainable economy. In this context, efforts to meet the requirements of sustainability are increasingly on the rise. By establishing a sustainable financial performance structure, companies are enhancing their efforts to gain both short-term and long-term competitive advantages. This research explores ESG-based sustainable performance analysis, supported by practical applications. Additionally, a model based on Multi-Criteria Decision-Making (MCDM) is proposed, and an approach for sustainable performance analysis is implemented in this study. The Modified Preference Selection Index-Opportunity Losses‐Based Polar Coordinate Distance (MPSI-OPLO-POCOD) method is used for performance analysis in this research. In this method, the MPSI approach applies objective criteria weighting to determine the importance of different factors, while the OPLO-POCOD method is used to derive the performance values and rankings of companies. The performance levels for 17 software companies listed in the S&P 500 index for the years 2021, 2020, 2019, and 2018 are determined using the MPSI-OPLO-POCOD method. Four applications are conducted within this scope. The decision model for the research includes ESG scores and financial ratios as the criteria. In the application results, the most important criteria for the years 2021, 2020, 2019, and 2018 are identified as Return on Equity (ROE), ROE, Tobin Q Ratio, and Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), respectively. In the performance rankings of software companies, the companies with the highest performance levels for the years 2021, 2020, 2019, and 2018 are identified as PTC Inc (PTC.OQ), Autodesk Inc (ADSK.OQ), Cadence Design Systems Inc (CDNS.OQ), and Autodesk Inc (ADSK.OQ), respectively. Furthermore, the research includes assessments of performance changes before and after the Covid-19 period. The application results are also validated through sensitivity analyses.

Companies pursue initial public offerings (IPOs) to attract investment and enhance their financial strength. In addition to increasing financial strength, IPOs allow companies to benefit from the tax advantages provided by governments. The primary motivation of this research is to develop a hybrid approach to assess the financial performance of companies that have undergone IPOs. The main objective is to apply the developed hybrid approach for benchmarking the financial performance of IPO companies and observing its changes by comparing different periods. The Z score normalization-based modified preference selection index (MPSI)-reference-based normalization alternative ranking (RBNAR) hybrid method is proposed as a hybrid approach. In the application phase of the research, the financial performance of 44 IPO companies in Türkiye that went public in 2021 is assessed via the Z score normalization-based MPSI-RBNAR hybrid method across five periods: pre-COVID-19, COVID-19 and pre-IPO, the IPO period, the post-IPO period, and the recent period. Among the most striking findings, the "accounts payable turnover ratio" criterion increases in importance in the post-IPO period, whereas the "net profit margin" and "cash flow margin" criteria experience the most significant decrease in importance. Substantial changes in the financial performance of companies are observed in the post-IPO period.

Araştırma yapay zekanın yönetim ve maliyet muhasebesi üzerindeki etkilerini anlamayı ve gelecekteki gelişmeleri öngörmeyi hedeflemiştir. 1992-2023 tarihleri arasındaki süreçte yönetim ve maliyet muhasebesinin evriminde yapay zekanın rolünü inceleyen bir araştırmanın, alana önemli bir katkı sağlayacağı düşünülerek yapılan bu çalışmada bibliyometrik analiz ve tematik harita analizi yapılmıştır. Tematik analizler R programında görselleştirilmiş, anahtar kelimelerin yakınlık ve uzaklıkları faktör analizi ile kümelenerek kavramsal yapı haritası ortaya çıkarılmış elde edilen bulguların birleştirilmesiyle, araştırma alanındaki önemli yazarlar, ana konular ve ilişkileri ortaya konulmuştur. 2020-2023 döneminde temel konuların "yapay zekâ", "faaliyet tabanlı maliyet", "yönetim" konularını kapsadığı tespit edilmiştir. Motor temaların "veri analizi", "muhasebe eğitimi", "stratejik yönetim" konularından oluştuğu anlaşılmıştır. Niş temaların belirli bir durumu veya olayı çeşitli olası gelişimlere göre inceleyen ve bu farklı senaryolara dayalı muhtemel sonuçları değerlendiren bir analiz yöntemi olan "senaryo analizi" ve "simülasyon" konularından oluştuğu belirlenmiştir. Bu bilgiler, gelecekteki araştırmalara yön vermede, yeni trendleri belirlemede ve alanın gelişimini anlamada önemli temel oluşturacaktır.