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Attitudes towards e-Bookkeeping in Turkey: Initial Research

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  • Ayse Yigit Sakar

    ()

  • Evren Ayranci

    ()

Abstract

Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have emerged. This study considers one of such, e-bookkeeping, and uncovers the attitudes of accounting professionals towards e-bookkeeping practice in Turkey. An important point is that this practice has not gone into effect at the time this study is prepared, thus these attitudes are preliminary. The results yield that accounting professionals’ attitudes depend on five factors and these attitudes change solely according to the size of business.

Suggested Citation

  • Ayse Yigit Sakar & Evren Ayranci, 2014. "Attitudes towards e-Bookkeeping in Turkey: Initial Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 52-66, January.
  • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:52-66
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    References listed on IDEAS

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    1. R. Pathak & Gurmeet Singh & Rakesh Belwal & R. Smith, 2007. "E-governance and Corruption-developments and Issues in Ethiopia," Public Organization Review, Springer, vol. 7(3), pages 195-208, September.
    2. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    3. Andersen, Thomas Barnebeck, 2009. "E-Government as an anti-corruption strategy," Information Economics and Policy, Elsevier, vol. 21(3), pages 201-210, August.
    4. Samuelson, Paul A, 1977. "A Modern Theorist's Vindication of Adam Smith," American Economic Review, American Economic Association, vol. 67(1), pages 42-49, February.
    5. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    6. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
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    Keywords

    E-bookkeeping; accounting; attitude; Turkey;

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