TY  - JOUR
TT  - A Study on the Relationship between Experience of Accounting Professionals andTheir Perception of Accounting Standards: Marmara Region Case
AU  - Fidan, Meral Erol
AU  - Cinit, Hasan
PY  - 2013
DA  - October
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 1
EP  - 25
IS  - 60
KW  - r: Türkiye Finansal Raporlama Standartları (TFRS)
KW  - Uluslararası Finansal Raporlama
Standartları (UFRS)
KW  - KOBİ Muhasebe Standartları (KOBİ TFRS)
KW  - Mesleki Tecrübe.
N2  - A survey to apply on accounting professionals, before January 1, 2013, concerning Turkish Financial Reporting Standards and Turkish Financial Reporting Standards for Small and Medium Sized Enterprises, prepared in accordance with the International Financial Reporting Standards, was devised. Marmara Region, where almost half of the accounting professionals work, was included in the survey study as the main population. This article includes analyses results concerning perception of accounting standards by accounting professionals in terms of experience. Furthermore, previous studies on the subject were examined and comparisons on the experience variable were drawn. Survey results were evaluated by IBM SPSS Statistics 20 Program. According to the survey results, analyzed with Chi-Square and Independent Sample T- Test, statistically significant differences among members of the “0-15 years” and “16 years and more” groups were identified. According to the survey results, analyzed with One Way ANOVA test, statistically significant differences among members of the profession considering the professional experience groups; “0-10 years”, “11-20 years”, “21 years and more”, were identified.
UR  - https://dergipark.org.tr/en/pub/mufad/article/396435
L1  - https://dergipark.org.tr/en/download/article-file/427473
ER  -