IDEAS home Printed from https://ideas.repec.org/a/eco/journ4/2018-01-3.html
   My bibliography  Save this article

Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma

Author

Listed:
  • Ömer Faruk Demirkol

    (Harran Üniversitesi, Ýktisadi ve Ýdari Bilimler Fakültesi, Þanlýurfa.)

Abstract

Muhasebe meslek mensuplarýnýn gündeminde olan konularýn arasýnda Türk Ticaret Kanunu (TTK), Türkiye Muhasebe Standartlarý (TMS), Türkiye Finansal Raporlama Standartlarý (TFRS) ve Baðýmsýz Denetçilik (BD) unvaný önemli bir yer tutmaktadýr. TTK, TMS/TFRS ve BD son yýllarda deðiþime ve geliþime açýk yapýlarýyla güncelliðini korumaktadýr. Bu üç alanda yapýlan güncelleme ve yeniliklerin uygulayýcýlar olan meslek mensuplarý açýsýndan algýlanma biçimi, yapýlan düzenlemelerin karþýlýk bulma derecesini tespit etme açýsýndan önemlidir. Bu çalýþma Þanlýurfa Serbest Muhasebeci ve Mali Müþavirler Odasýna baðlý 66 meslek mensubuna uygulandý. Ortaya çýkan sonuçlar demografik faktörler ile TTK, TMS/TFRS ve BD alanlarýnda ve birbiri ile iliþkisi açýsýndan analiz edildi. Yapýlan analizler sonucunda Þanlýurfa Serbest Muhasebeci ve Mali Müþavirler Odasýna baðlý meslek mensuplarýnýn TTK, TMS/TFRS ve BD konularýnda, demografik özellikler açýsýndan ve üç konunun kendi içerisinde ve birbiri ile ilgili algýlamalarýnda bir takým farklýlýklar olduðu tespit edildi.

Suggested Citation

  • Ömer Faruk Demirkol, 2018. "Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 6(1), pages 18-35.
    • Handle: RePEc:eco:journ4:2018-01-3
    as

    Download full text from publisher

    File URL: http://www.isletmeiktisat.com/index.php/iicd/article/download/136/pdf_77
    Download Restriction: no
    File URL: http://www.isletmeiktisat.com/index.php/iicd/article/view/136/pdf_77
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Muhasebe; Türk Ticaret Kanunu; Türkiye Muhasebe Standartlarý; Türkiye Finansal Raporlama Standartlarý; Baðýmsýz Denetçilik.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ4:2018-01-3. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.isletmeiktisat.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.