Finansal Raporlama Standartları Adaptasyon Sürecinin Değerlendirilmesi: Meslek Mensupları ve Akademisyenlere Yönelik Bir Araştırma
Küçük Resim Yok
Tarih
2025
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The formation and widespread use of standards to ensure international uniformity in the world is recognised as one of the most significant changes in financial reporting in the history of accounting. These changes and developments have a significant impact on professional members and accounting education, which are closely related to the adaptation process of standards. The purpose of this study is to examine the views of academicians and independent auditors who provide accounting education at universities in Turkey on the financial reporting standards adaptation process. The analysis of the data obtained from 389 participants revealed no significant differences in opinion between independent auditors and academicians regarding their general views on standards and the services provided by relevant institutions on standards. However, there was a notable divergence of opinion on the perceived effectiveness of the POA in addressing standards-related issues and the broader challenges associated with standards.
Açıklama
Anahtar Kelimeler
İşletme
Kaynak
Muhasebe ve Finansman Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
105
