TY - JOUR T1 - Türkiye Muhasebe Standartları ve Finansal Raporlama Standartları Anlaşılabiliyor mu? Okunabilirlik Üzerine Bir Araştırma TT - Are Turkish Accounting and Financial Reporting Standards Comprehensible? An Investigation on Readability AU - Bellikli, Uğur PY - 2026 DA - January Y2 - 2025 DO - 10.59372/turajas.1770246 JF - Turkish Research Journal of Academic Social Science JO - TURAJAS PB - Hüdaverdi BİRCAN WT - DergiPark SN - 2667-4491 SP - 154 EP - 161 VL - 8 IS - 2 LA - tr AB - Son yıllarda muhasebe standartlarının uygulayıcılar tarafından yeterince anlaşılamadığına ilişkin kaygılar uluslararası literatürde giderek daha fazla dile getirilmektedir. Bu kaygıdan hareketle ulusal literatürdeki boşluğu da değerlendirerek, bu çalışmanın amacı Türkiye Muhasebe ve Finansal Raporlama Standartlarının okunabilirlik düzeyleri ve buna bağlı olarak anlaşılabilirliği araştırma konusu yapılmıştır. Araştırma sonucu okunabilirlik skorları ilgili standartların çok zor, zor ve orta düzeyde okunabildiğini ortaya koymuştur. Bu durum ilgili standartların hedef kitle okuyucuları tarafından kolaylıkla okunamayacak düzeyde olduğunu ve bu durumun anlaşılabilirliği etkileyebileceği ifade edilebilir. Bir metni anlayabilmenin ilk yolu onu doğru okumak, kısaca okunabilirlik kalitesi olarak değerlendirilebilir. Anlama sürecinin, temelinde bilişsel bir faaliyet olan okuma ile başladığını unutmamak gerekir. Söz konusu standartlara ilişkin okunabilirlik skorunu etkileyen bazı özel hususlardan da bahsedilebilir. Bunlar; çeviri kaynaklı problemler, Türk işletmelerine özgü örnekler geliştirmek, Türkiye’de kullanışlı olmayan olay ve durumların uyumlu hale getirilmesi gibi hususlar standartları orijinal halinden daha uzun ve karmaşık bir hale getirmiş olabilir. KW - Muhasebe ve Finansal Raporlama Standartları KW - Ateşman Okunabilirlik Skoru KW - Okunabilirlik KW - Anlaşılabilirlik. N2 - In recent years, concerns have been increasingly raised in the international literature regarding the inadequate comprehensibility of accounting standards by practitioners. Building upon this concern and addressing the gap in the national literature, this study aims to investigate the readability levels—and consequently the understandability—of Turkish Accounting and Financial Reporting Standards. The findings reveal that the readability scores of the relevant standards indicate they are very difficult, difficult, or moderately difficult to read. This suggests that these standards may not be easily readable by their intended audience, potentially affecting their overall understandability. The ability to comprehend a text begins with the ability to read it properly, which can be evaluated through its readability quality. It is important to note that the process of understanding fundamentally begins with reading, a cognitive activity. 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