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Volume 199, Issue 1 -15 June 2026
From Control to Value Creation: The Managerial Impact of Internal Audit Leadership on Financial Decision-Making
by Serhat Unsal
In contemporary financial organizations, the effectiveness of financial decision-making increasingly depends on the quality of governance, ma [...] Read more
Strategic Alignment Between Finance, Risk, and Internal Audit in Large-Scale Banking Institutions
by Serhat Unsal
Large-scale banking institutions operate within highly complex governance environments characterized by extensive regulatory requirements, gl [...] Read more
Transforming Internal Audit into a Strategic Partner of Executive Finance Management
by Serhat Unsal
Internal audit has traditionally been positioned as an independent assurance function focused on compliance, control effectiveness, and regul [...] Read more
Strategic Intelligence Systems: Redefining Competitive Advantage in Data-Driven Organizations
The growing importance of data as a strategic asset has fundamentally transformed how organizations create, sustain, and expand competitive a [...] Read more
Strategic Risk Governance: Integrating Predictive Analytics into Executive Decision Frameworks
Risk management is undergoing a fundamental transformation as organizations confront increasingly complex, interconnected, and rapidly evolvi [...] Read more
The Evolution of Corporate Strategy: Integrating Systems Thinking into Modern Business Leadership
Corporate strategy has undergone significant transformation over the past century, evolving from linear planning models toward more adaptive, [...] Read more
Executive Decision-Making Under Regulatory Complexity: A Business Management Framework for Infrastructure-Intensive Industries
by Erol Degerli
Infrastructure-intensive industries occupy a unique position within modern economies. Sectors such as energy, utilities, transportation, tele [...] Read more
Strategic Business Transformation in Regulated Markets: Leadership Approaches for Long-Term Competitive Advantage
by Erol Degerli
Regulated industries occupy a unique position within modern economies. Organizations operating in sectors such as utilities, energy, telecomm [...] Read more
The Architecture of Corporate Growth: Integrating Investment Planning, Financial Governance, and Executive Strategy
by Erol Degerli
Corporate growth is often portrayed as the natural consequence of successful products, strong leadership, or favorable market conditions. In [...] Read more
Architectural Execution Excellence: Bridging Conceptual Design, Technical Delivery, and Operational Outcomes
Architectural excellence has traditionally been associated with creativity, innovation, aesthetic quality, and conceptual strength. While the [...] Read more