A Study on Perspectives of Accountants in Balikesir on the Accounting Standards and Professional Competence in the Application Process

Abdioglu, HASAN; Kilic, Burcu; Yavuz, Seren; Kus, Tufan

A Study on Perspectives of Accountants in Balikesir on the Accounting Standards and Professional Competence in the Application Process

Abdioglu H., Kilic B. I., Yavuz S., Kus T.

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.9, sa.3, ss.207-231, 2014 (ESCI)

Yayın Türü: Makale / Tam Makale
Cilt numarası: 9 Sayı: 3
Basım Tarihi: 2014
Dergi Adı: ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES
Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
Sayfa Sayıları: ss.207-231
Anahtar Kelimeler: Accountant, Professional Competence, IFRS
Karadeniz Teknik Üniversitesi Adresli: Hayır

Özet

The objective of this study is to examine the perspectives of accountants on the accounting standards required to be complied in Turkey as of 01.01.2013 under the provisions of the Turkish Commercial Code as well as their professional competence in the application of these standards. For this purpose, a survey was conducted on the accountants operating in the province of Balikesir. The data collected from the survey were analyzed, and the perspectives of accountants on the accounting standards and their professional competence in the application of these standards were assessed within the framework of the findings obtained. According to research findings, professional experience and educational level has been found to be decisive in all the hypotheses groups.