HOLISTIC ECONOMICS https://journals.gen.tr/index.php/holistecon <p>Due to the fragmented nature of economic theories, there is a need for new approaches to design a sustainable economy. In recent years, the concept of Holistic Economics has come to the fore with the concept of sustainability. Holistic Economics refers to approaches to addressing the economy in an integrated way and with all its connections on the basis of sustainability. Together with Holistics Economics, economic theory will both express a more sustainable economic approach and better analyze real life. Based on this reality, our journal will include articles on holistic approaches to the economy. The aim is to bring together studies that deal with the economy in all its dimensions on the basis of sustainability, and to provide an academic framework in which holistic economic theories are formed and integrated together.</p> <p>The scope of the journal is all fields related to economics such as economy, finance, accounting, finance, management, business, marketing ... with a holistic approach to understanding the economy. It aims to publish original and high quality articles in all these fields. The journal also accepts case study articles written for both developing and developed countries.</p> HOLISTENCE PUBLICATIONS en-US HOLISTIC ECONOMICS 0000-0000 <p><em>When the article is accepted for publication in the </em><em>Journal of Life Economics</em><em>, authors transfer all copyright in the article to the Holistence Publications</em><em>.</em><em>The authors reserve all proprietary right other than copyright, such as patent rights. </em></p> <p><em>Everyone who is listed as an author in this article should have made a substantial, direct, intellectual contribution to the work and</em><em> should take public responsibility for it.</em></p> <p><em>Th</em><em>is paper contains works that have </em><em>not previously published or not under consideration for publication in other journals. </em></p> Editorial https://journals.gen.tr/index.php/holistecon/article/view/1688 <p><strong>BAŞLARKEN</strong></p> <p>Merhaba. Antroposen çağında – biraz da iklimsel değişikliğin ve Kovid 19 ve devam edegelen varyantlarının etkisiyle - ekolojik aydınlanmadan söz etmenin zamanı geldi hatta geçti bile. Ekolojik perspektif, insan merkezli bakış açısını bir yana bırakıp eko-merkezli (kimilerince biyomerkezli) bir bakış açısına sahip olmayı ifade ediyor. Bu perspektif eko-toplumsal ve eko-ekonomik boyutları da içeren bir biçimde ele alındığında “sürdürülebilir yaşam” odak noktasına odaklıyor bizi. Dikkat edilirse, “sürdürülebilir kalkınma” kavramının dar anlam kalıbına ve ideolojik tartışmalarına takılıp kalmamak için “sürdürülebilir yaşam” deyimini yeğledik.</p> <p>Holistik nitemi bütün anlamına gelen “holos kökünden gelmektedir. Yunanca’dan kaynaklı bu sözcüğün 1926’da Jan Christiaan Smuts tarafından “Holizm ve Evrim” yapıtında holizm olarak kullanıldığını görüyoruz. SmutsH holizm ile indirgemeci yaklaşıma karşıt bir biyolojik evrim anlayışını ortaya atmıştır: bütünsellik.</p> <p>Batı’da 1960’lardan sonra üç onyıl pek fazla akademik radarlara girmeyen holizm 1990’lardan sonra tekrar gündeme gelmiştir. Oysa Doğu’da bu kavram yaşamın ana felsefesidir.</p> <p>Holistik yaklaşımın dizgesel (sistemik) ve diyalektik bakış açılarıyla birlikte düşünülmesi gereğinin altını çizerek belirtelim. Aksi halde beklenilmedik ekonomik krizler anlamındaki siyah kuğuyu; iklim değişikliğinin getirdiği karmaşık krizler anlamındaki yeşil kuğuyu anlamak olanaklı olmayacaktır.</p> <p>Ekonomik olguları sosyal ve ekolojik boyutlarla birlikte ele almanın gerektiği açıktır. Bu üçgen ilgili kuram ve uygulamada sürdürülebilirlik olarak adlandırılmaktadır. Beri yandan uluslararası ilişkiler ya da siyaset bilimine giriş kitaplarında yaygın bir kavram vardır: MEP üçgeni. Olguları ele alırken ekonomik-siyasal-askeri boyutlarıyla birlikte ele almak gerekliliğini ifade eder.</p> <p>Son dönemde kimi dünya üniversitelerinde multidisipliner çalışmalarla ilgili kürsüler ve çalışmalar (mekatronik mühendisliği, nörobilimler vb.) oluşmaya başladı. Bu çalışmaların bir sonraki adımı “disiplinlerüstü (supradisciplinary)” olacak gözüküyor. Belki olduğunu bile iddia edebiliriz.</p> <p>İşte holistik ekonomi adlı bir dergi çıkarmaya koyulmamızın gerekçesi tam da bu gelişmedir. Dergimizde yer verilmesi düşünülen makaleler de bu bağlamda ekonomiyle ilgili <strong>multidisipliner</strong> ve giderek disiplinler üstü çalışmalar olduğunda dergi çıkış amacına uygun olacaktır. Bu bağlamda şu konuları belirtebiliriz:</p> <ol> <li>Ekonominin düşünsel serüveni : holistik ekonomiye doğru giden yol</li> <li>Makroekonomik temalara (yerel-ulusal-küresel) holistik yaklaşımlar</li> <li>Sektörel (tarım, sanayi ve finansdışı hizmet) ekonomilere ait temalara holistik yaklaşımlar</li> <li>Finansal piyasalar ve kurumlara ait temalara holisitik yaklaşımlar </li> <li>İşletme anabilim dalında yönetsel fonksiyonlara (planlama-kontrol, örgütlenme, yürütme) ve örgütsel fonksiyonlarına ait (tedarik, üretim, pazarlama, finans-muhasebe, ARGE, insan varlıkları vd.) temalara holistik yaklaşımlar</li> <li>Sosyolojik, siyasal, kamu yönetimi ve hukuka ait temaların ekonomiyle ilişkileri bağlamında holistik yaklaşımlar</li> <li>Doğrudan sürdürülebilirliğin kendisine ait kuramsal yöntemlere ve uygulamalara ait temalar</li> </ol> <p> </p> <p>Son olarak, dileyelim ki, karmaşıklık ekonomisi denizinde denizci söylemiyle pruvamız neta olsun.</p> İ. Melih BAŞ Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 i i Legal regulations and internal audit function in ugandan public enterprises https://journals.gen.tr/index.php/holistecon/article/view/1656 <p>Purpose: The purpose of this study is to investigate about legal regulations on internal audit function in Uganda public enterprises.</p> <p>Findings: we analysed the association&nbsp; between legal regulations and&nbsp; internal audit function in Ugandan public enterprises,&nbsp; in line with corruption, objectivity and use of technology. However,&nbsp; there is still insufficient literature to&nbsp; support this relationship because the study found that&nbsp; objectivity and&nbsp; corruption were insignificant predictors of legal relgulations and&nbsp; internal audit function, nevertheless, technology had a positive relationship between legal regulations and&nbsp; internal audit function.</p> <p><em>Method:&nbsp; quantitative research method was employed&nbsp; and data was analysed </em>using a&nbsp; Multiple regression model,&nbsp; and&nbsp; it&nbsp; was <em>obtained&nbsp; from a sample of 49 audit managers, audit seniors, audit staff,and CAEs of selected public sectors in Uganda. using the 5-point Likert scale( Ankur J. (2015)</em>,</p> <p><em>Recommendation: the study&nbsp; recommend that&nbsp;&nbsp; further study&nbsp; should focus on government anti- corruption interventions through ICT improvement in both public and private enterprises.</em></p> <p>Significance: <em>This paper is significant to internal audit policy-makers in Uganda such as, the ministry of finance, planning and economic development (MoFPED), that will continue to ensure promotion of ethics and professional conduct among internal auditors. This will help achieve effective internal audit function.</em></p> <p><em>Originality: As far as the authors of this study are concerned, there is no other research that has been undertaken to investigate about ‘’ Legal regulations and internal audit function in Uganda public enterprises’’</em></p> Seval Selimoğlu Yahya Umutoni Swabra Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 1 9 10.55094/hoec.1.1.01 A new generation currency in the era of change: A review on the pros and cons of cryptocurrencies https://journals.gen.tr/index.php/holistecon/article/view/1661 <p>The subject of virtual currencies (crypto currencies), which entered our lives with the article “A Peer-to-Peer Electronic Cash System” written by Satoshi Nakamoto in 2008, has attracted the attention of both investors and governments in recent years. Cryptocurrencies, which eliminate centralization through distributed networks and enable transactions without being dependent on any authority, emerge as faster, less costly and more reliable payment methods that eliminate disadvantageous formations such as intermediaries in traditional money systems. Cryptocurrency, which offers various innovations and conveniences in the usage area and usage methods of money, especially in finance and entrepreneurship, emerges as the most important topic that is tried to be understood today due to the advantages and disadvantages it brings. Especially recently, with China's ban on cryptocurrency exchanges, the current situation of cryptocurrencies, the perspectives of governments on cryptocurrencies and the place of cryptocurrencies in the changing world order have started to be a matter of curiosity. The aim of this study is to determine the advantages and disadvantages of crypto money technology for both investors and governments as a result of examining the existing studies in the literature on cryptocurrencies and to guide researchers for future research.</p> Tuğkan Arıcı Hakan Kitapçı Eray Fidan Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 11 19 10.55094/hoec.1.1.02 Determination of Industry 4.0 Critical Success Factors: Implementation on GOSB Technopark Companies https://journals.gen.tr/index.php/holistecon/article/view/1662 <p>Industrial revolutions, which started in the 18th century, affected the structure of production, country economies and societies. Although it has just entered our lives, Industry 4.0 is very important for the competitiveness of countries in today's environment where information is spreading rapidly. However, in the literature review, it has been determined that there are limited studies on what the critical success factors of Industry 4.0, which plays such an important role in the competition of countries, could be. Within the scope of this study, research was carried out on GOSB Technopark Firms with the focus group study method on critical success factors in the Industry 4.0 process, and the road map was presented by stating the steps to be taken at both the enterprises and the state level.</p> Başak Ocak Mehmet Şahin Gök Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 21 30 10.55094/hoec.1.1.03 The main parameters of Malaysian economic development https://journals.gen.tr/index.php/holistecon/article/view/1664 <p>Malaysia attracts attention with her economic performance delivered in recent times. Nevertheless, there are no sufficient studies to explain the reasons behind this accomplishment. This thesis aims to put forward the relations between the political dynamics of Malaysia and her economic development in 1981-2020 periods. In this study it has been propounded the political experience and its contribution to the economic progress with the concrete examples and profound analysis strikingly. The definitive and descriptive method has been used together with analytic thinking has been preferred in order to illustrate the changing and waving economic and political conditions depending upon the time and space. In addition to this, together with the growing economic performance in Malaysia, the structure of the political system to influence this phenomenon, its peculiarities and the means of economic development has been elaborated with main headings as well as the political leaders to contribute this development. Therefore, the effects of the changing of the political leaders has been pointed out which is less mentioned in literature. It is a fact that this thesis will fill the gap in this field of study concerned with the correlation between the political leadership and economic development. Especially Malaysian experience will be much more precious in Turkey which is in the search of economic development by preserving the political stability. The study comes to conclusion that Mahathir Mohamed has carried out the economic development by preparing long term economic development plans. Malaysian government attached importance to the education and technology programs during the presidency period of Mahathir Mohamed served as an inspiring example for many developing countries and considered a noticeable case all over the world.</p> Hüsamettin İnaç Noureddine Rashid Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 31 47 10.55094/hoec.1.1.04 Sustainable cost management in the supply chain: A case analysis https://journals.gen.tr/index.php/holistecon/article/view/1693 <p>In today’s constantly developing and changing world, businesses strive for superiority in various areas to survive and create competitive advantage. Businesses that can integrate sustainability into their activities can be more successful in this sense and take a step ahead of their competitors. The supply chain, which covers all the activities carried out in the process starting with the supply of materials until they are delivered to the end consumer, is another area where competition has been intense recently. To adapt to the order in the global environment, businesses need to adopt a different cost management approach while building their supply chains. While the cost management approach in earlier times only dealt with the management of costs arising within the enterprise, cost reduction processes in the modern age not only include the internal costs but also all the costs incurred throughout the supply chain outside the enterprise. Therefore, to achieve success and create a competitive advantage, the need to manage costs in an integrated manner arises. In this context, this study tackles the issue of sustainable cost in the retailing sector, which is an important element of the supply chain and has special importance in economic crises, with particular focus on Migros Trading Joint Stock Company (Migros Co.), one of the forty largest retail companies in the World. By analyzing the sustainability reports published by the company between 2016-2020, the factors affecting sustainability in retailing, sustainable value networks, and their sub-titles are examined in detail. According to the results obtained, in the specific case of Migros T.A.Ş., continuously developing the awareness of sustainability in the retail sector and particularly adopting sustainable cost management are very important factors for business success.</p> Reşat Karcıoğlu Seyhan Öztürk Copyright (c) 2022 Holistence Publications http://creativecommons.org/licenses/by/4.0 2022-01-10 2022-01-10 1 1 49 64 10.55094/hoec.1.1.05