Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire

The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th century Westernization movements and transiting to European based double-entry bookkeeping methodology. After summarizing economic and politic annals of the second half of the 19th century, founded-in the term higher education institutions are mentioned. Handout especially dwelled on the subject of accounting education in the higher education. Sample accounting doctrine books used in the education of accounting are given on the final section of the paper.

Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century.

Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social, asegurando la pervivencia de las deudas cuando una de las partes fallecía, así como el debido pago a terceros con derecho a bienes pertenecientes al patrimonio objeto de la herencia. The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.Imperio Otomano, historia de la contabilidad, siglo XVII, contabilidad sucesoria. Ottoman Empire, accounting history, 17th century, estate accounting.

Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications

This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkiye before the establishment of Turkish Accounting and Auditing Standards Board in 1994. On the other hand in the last two decades of twentieth century the specific standards had set by the Ministry of Finance for tax reporting companies and Capital Markets Board of Turkiye for financial reporting companies have the significant differences.Standardization; Accounting in Turkiye

Problems and solutıon proposals related between achıevements and accountabılıtıes ın accountabılıty competency: the Denizli provıncıal example

Muhasebe yetkinliği, hem muhasebe meslek mensupları hem mükellefler hem de sağlıklı işleyen vergi sistemi için büyük öneme sahiptir. Mükelleflerin muhasebe yetkinliğinin yeterli düzeyde bulunmaması, uygulamada meslek mensupları ile sorunlar yaşanmasına sebep olmaktadır. Bu durum istemsiz veya istemli şekilde vergi kayıp kaçaklarına da sebep olabilmektedir. Çalışmada mükelleflerin muhasebe yetersizlikleri nedeniyle, muhasebe meslek mensuplarının yaşamış olduğu sorunların ve çözüm önerilerinin neler olabileceğinin tespiti amaçlanmaktadır. Denizli ilindeki muhasebe meslek mensuplarına yönelik olarak yapılmış uygulama çalışmasında, açık uçlu sorular sorulmuş ve cevaplar içerik analizi yöntemiyle değerlendirilmiştir.Accounting competence has great importance for both accounting professions and taxpayers as well as the well functioning tax system. Inadequate accounting capacity of taxpayers causes problems with members of the profession in practice. This situation can also cause involuntary or voluntary tax evasion. The aim of the study is to determine the problems experienced by accounting professionals due to the accounting deficiencies of the taxpayers and what the solution proposals might be. In the implementation study conducted for the professional accountants in Denizli, openended questions were asked and the answers were evaluated by content analysis method

Muhasebe ve finans derslerinin askeri yuksekogretim programindaki onemi ve askerlik niteliginin kazandirilmasindaki rolu

The concept of war is in continuous change and development. Nowadays the visible face of iceberg is military battle, however the invisible face is economic competition. In today’s rapidly changing circumstances , the managers of Turkish Armed Forces (TAF) should realise the financial constraints and consider them while analyzing and managing cases. Giving only a military education in the schools will cause a one-dimensional evaluation. So, undergraduate programs in the military higher education which include Accounting-Finance aim to raise awareness about financial topics. The main goal is recognizing the importance of financial issues and making rational decison by students and in the war and peace. In this study, the relationship between military service and the requirements of the Accounting and Finance course will be studied.peer-reviewe

Lisans ogrencilerinin muhasebeye giris dersine yonelik algilamalarinin belirlenmesi

The purpose of this study is determining differences at the beginning and end of semester perceptions of students who take first time accounting courses. The reason for doing the research is providing recommendations for enhancing success at accounting courses. The research was done first grade students of business administration and economics departments of Akdeniz University Faculty of Economics and Administrative Sciences. For getting the aim a survey is used two times at the beginning and end of period. With the consequences of 164 surveys evaluations, excluding some of the dimensions of accounting courses, the perceptions about accounting courses at the beginning are more negative than the perceptions at the end of period.peer-reviewe

Vergi usul kanunundan uluslararasi finansal raporlama standartlarina dogru : finansal tablolarin yolculugu

While the independent auditing in publicly-held corporations was made in accordance with Serial X No:11 Communique of the Capital Market Law until 2005 pursuant to CML, then the regulatory authorities (Banking Regulation and Supervision Agency, BRSA - Undersecretariat of Treasury and Energy Market Regulatory Authority, etc.) led by the Capital Market Board ordered independent audit to be made over the financial statements prepared in accordance with the International Financial Reporting Standards within the framework of union acquis. Basically, all the companies in Turkey are obliged to prepare their financial statements in accordance with the provisions of Tax Procedure Law (TPL). Companies subject to supreme regulatory authorities led by publicly-held corporations subject to Capital Market Law are obliged to submit some correction and classification records while preparing their financial statements in accordance with International Financial Reporting Standards (IFRS) after the preparation of financial statements in accordance with the Tax Procedure Law; and generally these accounting records are provided by majority of the companies not over the accounting information system but outside accounting.peer-reviewe

The impact of international financial reporting standards on financial analysis: A study on IMKB (Istanbul Stock Exhange)

Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir. Finansal tablo kullanıcılarının farklı amaçları dikkate alındığında, Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal Raporlama Standartları (TFRS) uygulamaları işletmelerin finansal tablolarında ve bu tabloların finansal analizinde önemli etkilere yol açmaktadır. Çalışmada, Uluslararası Finansal Raporlama Standartları’nın (IFRS) İstanbul Menkul Kıymetler Borsası’na (İMKB) kayıtlı işletmelerin finansal tablolar analizine etkisi incelenmiştir. Çalışmada, IFRS’nın İMKB’da faaliyet gösteren işletmeler üzerinde etkisi anket aracılığıyla SSPS 19 istatistik programında faktör analizi yapılmıştır.The information in financial statements should be correct, comprehensible and comparable enough, in terms of financial analysis, to fulfill the needs of financial information users. When different purposes of financial statement users are taken into consideration, Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) applications have important impacts on financial statements of enterprises and the analysis of these statements. In the actual study, the impact of International Financial Reporting Standards (IFRS) on the financial statement analysis of enterprises registered in Istanbul Stock Exchange (IMKB) was examined. The study, the effect of IFRS on the enterprises registered in IMKB was examined thorough a questionnaire. Factor analysis was made on the SPSS 19 statistics program

Muhasebe meslek mensuplarinin tukenmisligine etki eden faktorler : Gaziantep ilinde bir alan arastirmasi

Burnout syndrome, as a frequently encountered disorder in today's world, has many negative consequences like emotional exhaustion, desensitization and personal failure. To better cope with the burnout, underlying reasons has to be well-defined both for individuals and for different occupational groups. The study presented here, aiming to assess the burnout levels of accounting professionals, and identify the factors that play role in the course of their burnout, has been carried out in 225 individual accountants that serve in the city of Gaziantep. The study revealed that, for accountants who participated in the survey, main parameters of burnout including emotional exhaustion, desensitization and personal failure scored (2.87), (2.37) and (2.31), respectively, according to 5-point Likert scale. Among reasons of burnout, while a statement of "I think I am working too much at the office" reached to highest average score (3.58), "Since I am in this business, I have been ignorant of people" received the lowest score in average (2.21). In conclusion, according to the findings of the study, it has been concluded that burnout levels of accounting professionals is not high.peer-reviewe

Muhasebe egitiminde ticari belge ogretiminin degerlendirilmesi : on lisans ve lisans programlari uzerine bir arastirma

The objective of this study is to determine the place of commercial documents in accounting education. For this purpose, at first an inventory study was conducted whether there is a lecture about commercial documents within associate’s degree and undergraduate degree programs in state and foundation universities offering accounting education in Turkey. Afterwards, 393 associate’s degree and undergraduate students, who were chosen with convenience sampling method and who are studying in 15 universities were included in the study. An application was used on the students in universities constituting the sample, who at least took and succeeded in fundamental level accounting courses such as general accounting of financial accounting, end of period accounting transactions, inventory balance sheet to measure whether they recognize commercial documents or not and whether they are able to make accounting records based on the commercial documents. In accordance with the results of the research, although the students studying in the universities within the scope of the analysis have knowledge about these documents and know their features, it is determined that they experience difficulties in preparing aforementioned documents and statements and making coverage entries.peer-reviewe