Search results

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still developing, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

This chapter investigates the origins of cross-sectoral collaboration by exploring when and why policy networks form within the Turkish health sector – a least likely case for network formation. The analysis presented here draws on information collected from a number of official documents, semi-structured interviews with professional experts, and two multi-stakeholder meetings. Timewise, networks entered the policy jargon during the introduction of the Health Transformation Program in 2003. Yet, the years between 2011 and 2015 were ground-breaking in producing concrete cross-sectoral collaborative instruments of policy making. The findings of the analysis reveal that policy networks form as a result of central government’s choice to devolve responsibility and expand the policy space with new issues and actors. Moreover, policy networks emerge not only during the times of policy change which has a reactionary, abrupt, and nature but also during the times of policy stability and legitimacy. These contextual factors are crucial in maintaining an atmosphere of trust among stakeholders, particularly between state and non-state actors. The refugee crisis and spreading securitization discourse in the post-2015 period explain the shifting policy and political agenda leading to public sector retrenchment from cross-sectoral projects within the field of health. This chapter intends to contribute to the literature of comparative public policy by examining the link between policy networks and policy change in addition to adding to the debates on network governance by exploring the processes of network formation. Finally, this chapter contributes to Turkish studies by examining the process of network formation within the Turkish health sector.