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MUHASEBE KÜLTÜRÜ DEĞERLERİ İLE VERGİ KÜLTÜRÜ DEĞERLERİ ARASINDAKİ İLİŞKİYİ BELİRLEMEYE YÖNELİK BİR ARAŞTIRMA

Year 2023, Volume: 25 Issue: 1, 182 - 212, 31.03.2023
https://doi.org/10.31460/mbdd.1157453

Abstract

Bu çalışma, muhasebe meslek mensuplarının muhasebe kültürü ile vergi kültürü değerlerinin ölçülmesi ve bu değerler arasındaki ilişkinin belirlenmesi amacıyla yapılmıştır. Araştırmada değişkenler arasındaki farklılıkların ve ilişkilerin belirlenebilmesi amacıyla parametrik nicel analiz yöntemlerinden T-Testi, Anova ve Korelasyon analizi teknikleri kullanılmıştır. Araştırma sonucunda, katılımcıların muhasebe kültürü açısından tutuculuk, tekdüzelik, şeffaflık ve profesyonellik değerlerine, vergi kültürü açısından ise olumsuz vergi kültürü değerine yakın olduğu tespit edilmiştir. Tutuculuğa karşı iyimserlik değeri dışında, tüm muhasebe kültürü değerlerinin vergi kültürü değerleri ile ilişkisi olduğu belirlenmiştir. Yapılan bu araştırmayla muhasebe kültürü değerleri ilk defa vergi kültürü değerleriyle ilişkilendirilmektedir ve literatüre sağlayacağı katkı nedeniyle çalışmayı önemli kılmaktadır.

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Project Number

YOK

Thanks

Yayın ekibine teşekkür ederim.

References

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A Research To Determine The Relationship Between Accounting Culture Values And Tax Culture Values

Year 2023, Volume: 25 Issue: 1, 182 - 212, 31.03.2023
https://doi.org/10.31460/mbdd.1157453

Abstract

This study was carried out to measure the accounting culture and tax culture values of accountants and to determine the relationship between these values. In the research, T-Test, Anova and Correlation analysis techniques, which are parametric quantitative analysis methods, were used in order to determine the differences and relations between the variables. As a result of the research, it was determined that the participants were close to the values of conservatism, uniformity, transparency and professionalism in terms of accounting culture, and close to the negative tax culture value in terms of tax culture. It has been determined that all accounting culture values are related to tax culture values, except for the conservatism-optimism value. In this research, accounting culture values are associated with tax culture values for the first time and this makes the study important because of its contribution to the literature

Project Number

YOK

References

  • Akman, N. H. (2011). The effect of IFRS adoption on financial disclosure: does culture still play a role?. American International Journal of Contemporary Research, 1(1), 6-17. http://repository.bilkent.edu.tr/handle/11693/49229
  • Ali, B. J., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS) and organizational performance: Moderating effect of organizational culture. International Journal of Economics, Commerce and Management, 4(4), 138-158. https://www.academia.edu/25364862/ ACCOUNTING_INFORMATION_SYSTEM_AIS_AND_ORGANIZATIONAL_PERFORMANCE_MODERATING_EFFECT_OF_ORGANIZATIONAL_CULTURE
  • Aldegis, A. M. (2018). Impact of accounting information systems' quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(1), 70-80. http://dx.doi.org/10.6007/IJARAFMS/v8-i1/3829
  • Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of economic psychology, 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002
  • Askary, S., Yazdifar, H., & Askarany, D. (2008). Culture and accounting practices in Turkey. International Journal of Accounting Auditing and Performance Evaluation, 5 (1), 66-88. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1370782
  • Auyeung, P., & Sands, J. (1996). A cross cultural study of the learning style of accounting students. Accounting & Finance, 36(2), 261-274. https://doi.org/10.1111/j.1467-629X.1996.tb00310.x
  • Ayas, I., & Saruç, N. T. (2015). Vergi Kültürü ve Vergi Ahlakı: İtalya-Türkiye. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(2), 177-188. https://dergipark.org.tr/tr/pub/akuiibfd/issue/24313/257657
  • Bakırtaş, D. (2014) Kurumsal İktisat Perspektifinden Vergi Kültürü ve Ekonomik Gelişme: Teori ve Uygulama, (Tez Numarası. 364875) [Doktora tezi, Dokuz Eylül Üniversitesi]. YÖK Ulusal Tez Merkezi.
  • Bakırtaş, D. (2016). Kurumlar, vergi kültürü ve ekonomik büyüme. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9(1), 67-87. https://dergipark.org.tr/tr/download/article-file/185189
  • Bekçi, İ., & Bitlisli, F. (2012). Muhasebe-kültür değerlerinin analizi: Muhasebe meslek mensupları üzerine bir araştırma. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 13(1), 61-76. https://search.trdizin.gov.tr/yayin/detay/130949/
  • Bitlisli, F. & Kıymık, H. (2021) Muhasebe sistemlerinin uyumlaştırılması perspektifinden kültür-muhasebe etkileşimi, Ekin Yayınevi. Brandts, J., Saijo, T., & Schram, A. (2004). How universal is behavior? A four country comparison of spite and cooperation in voluntary contribution mechanisms. Public Choice, 119(3), 381-424. https://www.jstor.org/stable/30026053
  • Canbay, T., & Çetin, G. (2007). Vergiye uyumu belirleyen bir faktör olarak vergi kültürü. Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 5(1), 52-64. https://arastirmax.com/tr/system/files/dergiler/ 123831/makaleler/5/1/arastirmax-vergiye-uyumu-belirleyen-bir-faktor-olarak-vergi-kulturu.pdf
  • Chanchani, S., & Willett, R. (2004). An empirical assessment of Gray’s accounting value constructs. The International Journal of Accounting, 39 (2), 125-154. https://doi:10.1016/j.intacc.2004.02.003
  • Chand, P., Cummings, L., & Patel, C. (2012). The effect of accounting education and national culture on accounting judgments: A comparative study of Anglo-Celtic and Chinese culture. European accounting review, 21(1), 153-182. https://doi.org/10.1080/09638180.2011.591524
  • Chen, Y., Che, L., Zheng, D., & You, H. (2020). Corruption culture and accounting quality. Journal of Accounting and Public Policy, 39(2), 1-22. https://doi.org/10.1016/j.jaccpubpol.2019.106698
  • Cieslewicz, J. K. (2014). Relationships between national economic culture, institutions, and accounting: Implications for IFRS. Critical perspectives on accounting, 25(6), 511-528. https://doi.org/10.1016/j.cpa.2013.03.006
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There are 65 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Erdoğan Ceylan 0000-0001-6890-9673

Project Number YOK
Publication Date March 31, 2023
Submission Date August 6, 2022
Published in Issue Year 2023 Volume: 25 Issue: 1

Cite

APA Ceylan, E. (2023). MUHASEBE KÜLTÜRÜ DEĞERLERİ İLE VERGİ KÜLTÜRÜ DEĞERLERİ ARASINDAKİ İLİŞKİYİ BELİRLEMEYE YÖNELİK BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 25(1), 182-212. https://doi.org/10.31460/mbdd.1157453