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- Title
Akademisyen Gözüyle Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartlarının Kullanımı Etkileyen Faktörler Üzerine Bir Araştırma.
- Authors
SARI ÖZGÜN, Hilal; SARITAŞ, Hakan
- Abstract
Turkish Commercial Law (TCL) with 6102 serial number Obligates Adoption of Turkish Accounting Standards / Turkish Financial Reporting Standards (TAS/TFRS) in preparation of financial statements after January 1st, 2013. TAS/TFRS is Turkish translation of the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS). The universal reporting language provided by the IAS/IFRS will further necessitate qualified employee. The objective of the present study is to determine the factors effective on the scope of the TAS/TFRS coverage in the accounting courses at the ADIM Universities. Significant relationship was determined between beliefs of academicians from the accounting departments regarding application of TAS/TFRS standards in Turkey and covering these standards in accounting current curriculum. The scope of the TAS/TFRS within the accounting course is taken as dependent variable of the study. It is believed that the present study will contribute into accounting literature by distinguishing the impact of perceptions towards the TAS/TFRS transition on the TAS/TFRS content in the accounting course. This study is expected to allow academicians to evaluate current TAS/TFRS education as well as its status.
- Subjects
FINANCIAL statements; INTERNATIONAL accounting standards; ACCOUNTING literature; COLLEGE teachers; LOGISTIC regression analysis
- Publication
Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2018, Issue 80, p65
- ISSN
1304-0391
- Publication type
Article
- DOI
10.25095/mufad.465911