How Does the Corporate Culture Affect the Implementation of IFRS?

The global economy nowadays is characterized by the sharing of economic influences and results between the countries. The process of globalization is characterized by the fact that the companies are no longer national but multinational with working operations in many countries. The increase of the international trade, the companies’ operations in many countries, the free movement of the capital, goods and services are the lead factors for the need of consistency among the economies and companies worldwide. The differences between the countries related to different culture and attitudes, different regulations, had eventually led to the need for many types of harmonization in the global economy. On the other hand, the global market requirements for presentation of consistent financial results for the companies’ performance has increased as the process of globalization had become more intensive. The capital investors have huge requirements for financial information which need to be comparable and summarized in the financial statements. Moreover, the need for consistent presentation of financial information has contributed development of IFRS’s and other GAAP’s. This study examines the correlation between the use of IFRS’s and the corporate culture adopted by the companies. The results of this study confirmed that the cultural dimensions such as goal oriented company, externally oriented companies, those which follow easy-going working practice have adopted IFRS so far

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