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- Title
CUMHURİYETİN GELECEK YÜZYILINA DAİR MUHASEBE MESLEK MENSUPLARININ UFRS HAKKINDAKİ FARKINDALIK DÜZEYLERİNİN ANALİZİNE YÖNELİK BİR ARAŞTIRMA.
- Authors
AKGEDİK, Hasan
- Abstract
The purpose of this study is to investigate the level of awareness of the members of the Istanbul Chamber of Certified Public Accountants and Financial Advisors about IFRS (International Financial Reporting Standards). As of the 21st century, in the globalized world, there should be rules and standards that will ensure integration among each other in the fulfillment of productions and services. In this context, it has become a necessity to have international standards in practices in order to carry out accounting activities in the most effective way. The sample of this study consists of a total of 549 accounting professionals who are affiliated to the Istanbul Chamber of Certified Public Accountants. Demographic variables and "Awareness of Professionals about IFRS scale were used in the questionnaire applied to obtain research data. In order to determine the participants in the research, all participants in the universe were selected with the "Simple Random Sampling Method", where all participants in the universe have an equal chance of being selected. As a result of the analysis of the survey data, it was determined that the contributions of the members of the profession to IFRS, their level of knowledge about IFRS and the attitudes of the members of the profession towards the applicability of IFRS differ depending on their educational background and experience in the profession.
- Subjects
INTERNATIONAL Financial Reporting Standards; NATIONAL account systems; ACCOUNTING standards; ACCOUNTING; PROFESSIONS
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 180, p1849
- ISSN
1303-5444
- Publication type
Article