Finansal Raporlama Standartları Adaptasyon Sürecinin Değerlendirilmesi: Meslek Mensupları ve Akademisyenlere Yönelik Bir Araştırma

Basit Öğe Kaydı
dc.contributor.authorErkuş, Hakan
dc.contributor.authorKaraca, Halime
dc.contributor.authorMerıç, Arzu
dc.date.accessioned2026-04-04T13:15:00Z
dc.date.available2026-04-04T13:15:00Z
dc.date.issued2025
dc.departmentİnönü Üniversitesi
dc.description.abstractThe 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.
dc.identifier.doi10.25095/mufad.1565850
dc.identifier.endpage20
dc.identifier.issn2146-3042
dc.identifier.issue105
dc.identifier.startpage1
dc.identifier.trdizinid1330128
dc.identifier.urihttps://doi.org/10.25095/mufad.1565850
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1330128
dc.identifier.urihttps://hdl.handle.net/11616/107703
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe ve Finansman Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR_20250329
dc.subjectİşletme
dc.titleFinansal Raporlama Standartları Adaptasyon Sürecinin Değerlendirilmesi: Meslek Mensupları ve Akademisyenlere Yönelik Bir Araştırma
dc.title.alternativeEvaluation of Financial Reporting Standards Adaptation Process: Research for Professionals and Academicians
dc.typeArticle

Dosyalar

Koleksiyon

TR-Dizin İndeksli Yayınlar Koleksiyonu