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Rapid developments and innovations in information technologies necessitated transformation in accounting practices. In this process, accounting applications were moved from paper to electronic environment and applications such as e-invoice, e-ledger, e-declaration, e-reconciliation came into effect. Thanks to this transformation, the functions of accounting became faster, easier and less costly. In this ever-increasing environment of rapid development and change, it has become very important for professional accountants to follow new technological developments and renew their knowledge according to the requirements of the age. In this research, it is aimed to determine the technology usage levels of accounting professionals. For this purpose, a research was carried out on the members of the profession operating in the Gaziantep region. Questionnaire method was used in the research. As a result of the research, it has been determined that technological products are very important in professional work for the majority of professional accountants and the biggest obstacle in the adoption of Industry 4.0 in the field of accounting is customer resistance. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Administrative Sciences / Yonetim Bilimleri Dergisi is the property of Canakkale Onsekiz Mart Universitesi, Terzioglu Kampusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of the Institute of Science & Technology / Iğdır Üniversitesi Fen Bilimleri Enstitüsü Dergisi is the property of Igdir University, Institute of Science & Technology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Industry 4.0 technologies provide excellent opportunities to companies. However, it will not be easy for companies to adopt to these technologies due to the challenges they will encounter. While the opportunities presented by Industry 4.0 technologies for each industry, the barriers faced by businesses in the application of these technologies will also vary in the sectoral context. The main purpose of this study is to identify the barriers to the adoption and implementation of Industry 4.0 technologies in the logistics sector and to reveal their degree of importance. After the literature review and expert opinions, a total of 32 barriers were determined under 5 basic dimensions for the logistics sector. Then, as a result of the analysis through the fuzzy Delphi method, it was seen that the weight value of 14 barriers was higher than the average and these selected barriers are discussed. According to the findings of the research, the three most important barriers are determined respectively as "The lack of awareness of the top management about Industry 4.0", "Lack of digital strategy" and "Lack of methodology in the application". This research contributes to filling an essential gap in the literature, as it is one of the first studies to examine the obstacles to adopting Industry 4.0 technologies in the context of the logistics sector. In addition, this paper also ensures originality in terms of the method. The findings obtained as a result of the research will guide the logistics sector managers and researchers who want to apply industry 4.0 technologies. [ABSTRACT FROM AUTHOR]

Copyright of Verimlilik Dergisi is the property of Verimlilik Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Industry 4.0, which has completely transformed the production process, is not just about smart and connected systems. While industry 4.0 includes the intertwining and fusion of digital technologies in many fields from sequencing to nanotechnology, and also includes the mutual interactions, those digital technological developments are accompanied by the neoliberal globalization process. With the practices of privatization, marketization and deregulation which are at the center of neoliberal policies, states have either relatively withdrawn from service provision or have transformed their service provision in these areas, while the process was decisive on economic, political, social, cultural and spatial transformations, Thus, areas such as health, education, etc. have been restructured by basing on market dynamics and 'health' became a means of capital accumulation. Therefore, in the process of the development of digital technologies, the globalization of capitalism and the reshaping of the state with a neoliberal approach, health care delivery should be re-examined altogether with its agents and actors. As a matter of fact, transformations are taking place in the digital hospital concept through information and communication technologies. The legitimacy of the developments produced by the transformations has the potential to produce some controversial dynamics (such as the loss of professionalism, new surveillance and control practices, violations of privacy). In this regard, it is examined in this paper that how digitalization and neoliberal capitalism transform the hospital as a space, the patient and the medical profession. Accordingly, the transformation of medical practices and the loss of professionalism, new surveillance and control practices and privacy are discussed. [ABSTRACT FROM AUTHOR]

Copyright of Conference Journal of Social Policy / Sosyal Siyaset Konferanslar Dergisi is the property of Journal of Social Policy Conferences/Sosyal Siyaset Konferanslar Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Higher Education & Science / Yüksekögretim ve Bilim Dergisi is the property of Zonguldak Bulent Ecevit Universitesi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of PRAKSIS is the property of PRAKSIS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Mehmet Akif Ersoy University Social Science Institute is the property of Mehmet Akif Ersoy University, Social Science Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Management & Economics Research is the property of Journal of Management & Economics Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Karamanoglu Mehmetbey University Journal of Social & Economic Research / Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomi̇k Araştırmalar Dergi̇si is the property of Karamanoglu Mehmetbey Universitesi Iktisadi ve Idari Bilimler Fakultesi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Turkish Operations Management (JTOM) is the property of Ankara Yildirim Beyazit University Journal of Turkish Operations Management (JTOM) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Administrative Sciences / Yonetim Bilimleri Dergisi is the property of Canakkale Onsekiz Mart Universitesi, Terzioglu Kampusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

New applications have been developed in every sector with Industry 4.0. Some of these application areas; supply chain developments, route optimizations, big data usage, artificial intelligence development, intelligent warehouse designs, robotics and automation, autonomous vehicles in both manufacturing and sector services development. All these developments and technologies require digitalization in the sector. This study focuses on the industry of 4.0 to occur when the winds of change which has created trends in the logistics sector in Turkey. This paper presents literature review, interviews, analysis and a survey with 65 companies including different technologies, logistics, services, IT supply and retail sector. Result of the study shows that trends in logistics in Turkey are Supergrid Logistics autonomous logistics, robotics and automation, the Internet of Things, Cloud Logistics, Big Data and e-commerce in 2017 and after. [ABSTRACT FROM AUTHOR]

Copyright of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) is the property of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Industrial revolutions have influenced the scope of the cost and revealed different costing approaches. The increase in indirect costs has accelerated the transition from traditional costing to activity-based costing, and today activity oriented cost control has become a strategic management tool. In the near future, business processes are expected to be carried out through cyber physical systems and dark factories will be the most important tangible part of the digitally integrated value chain elements. This study discusses the possible effects of the approaches of Industry 4.0 and Society 5.0 on cost and cost control. In other words, this paper justifies the assertion that cost and management accounting practices will change rapidly in the near future. [ABSTRACT FROM AUTHOR]

Copyright of Erciyes Akademi is the property of Erciyes Universitesi Sosyal Bilimler Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences is the property of Cankiri Karatekin University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sakarya Journal of Economics / Sakarya Iktisat Dergisi is the property of Sakarya Journal of Economics / Sakarya Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sosyal Bilimler Enstitüsü - Sosyal Bilimler Dergisi is the property of Karadeniz Technical University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Academic Value Studies is the property of Asos Egitim Bilisim Danismanlik and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Adıyaman Üniversitesi Sosyal Bilimler Enstitisü Dergisi is the property of Adiyaman University, Sosyal Bilimler Enstitusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Anadolu University Journal of Art & Design / Sanat & Tasarım is the property of Anadolu University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) is the property of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gazi Üniversitesi Fen Bilimleri Dergisi Part C: Tasarım ve Teknoloji is the property of Gazi University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bursa Uludağ Journal of Economy & Society / Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi is the property of Uludag Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Turkish Studies - Economics, Finance, Politics is the property of Electronic Turkish Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of International Journal of Management Academy is the property of Uluslararasi Yonetim Akademisi Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Journal of Higher Education / Yüksekögretim Dergisi is the property of Deomed Publishing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Journal of Academic Value Studies is the property of Asos Egitim Bilisim Danismanlik and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Afyon Kocatepe University Journal of Social Sciences / Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi is the property of Afyon Kocatepe University (AKU) Sosyal Bilimler Enstitusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Journal of Business Economics & Management Research is the property of Bayburt University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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