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Türkiye Finansal Raporlama Standartları Çerçevesinde KOBİ Muhasebe Standartlarının Muhasebe Meslek Mensupları Tarafından Algı Düzeylerinin Tespitine Yönelik Uygulama (Eskişehir İli Örneği)

Year 2013, Issue: 59, 39 - 60, 01.07.2013

Meral Erol Fidan Hasan Cinit

Abstract

Bu çalışma 2013 yılından itibaren ülkemizde Türkiye Finansal Raporlama Standartlarını uygulayacak olan muhasebe meslek mensuplarının, söz konusu standartlara ilişkin bilgi düzeyinin ölçülmesi ve standartların uygulanması sırasında meslek mensuplarını etkileyecek muhtemel faktörleri belirlemek amacıyla hazırlanmıştır. Bu amaç için ana kütle olarak Eskişehir iline kayıtlı muhasebe meslek mensupları ele alınmış, hazırladığımız anket formu ile yüz yüze anket çalışması uygulanmış ve sonuçları IBM SPSS Statistics 20 Programı ile değerlendirilmiştir. Ki-Kare, Independent Sample T- Test ve One Way ANOVA testleri ile analiz edilen anket sonuçlarına göre meslek mensupları arasında cinsiyet, çalışma şekli, eğitim durumu, yaş ve mesleki tecrübe değişkenleri açısından istatistiki olarak anlamlı farklılıklar olduğu tespit edilmiştir.

Keywords

Türkiye Finansal Raporlama Standartları (TFRS) KOBİ Muhasebe Standartları (KOBİ TFRS).

The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province

Year 2013, Issue: 59, 39 - 60, 01.07.2013

Meral Erol Fidan Hasan Cinit

Abstract

This study has been devised in order to assess to what degree the personnel in the accounting business are knowledgeable about the Turkish Financial Reporting Standards which they will be applying from 2013, and also to determine the possible factors to affect those personnel during the application of these standards. Universe of the study consists of the people in the accounting business in Eskişehir Face to face surveys with the forms have been carried out and the results have been evaluated with IBM SPSS Statistics 20 Program. According to the survey results analyzed with Chi- Square, Independent Sample T-Test and One Way ANOVA, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age and professional experience) have been identified.

Keywords

Turkish Financial Reporting Standards (TFRS) Small and Medium Size Enterprises Accounting Standards (SME TFRS).

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Details

Other ID JA63VU24UZ
Journal Section Research Article
Authors

Meral Erol Fidan This is me

Hasan Cinit This is me

Publication Date July 1, 2013
Submission Date July 1, 2013
Published in Issue Year 2013 Issue: 59

Cite

APA Fidan, M. E., & Cinit, H. (2013). The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. The Journal of Accounting and Finance(59), 39-60.
AMA Fidan ME, Cinit H. The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. The Journal of Accounting and Finance. July 2013;(59):39-60.
Chicago Fidan, Meral Erol, and Hasan Cinit. “The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province”. The Journal of Accounting and Finance, no. 59 (July 2013): 39-60.
EndNote Fidan ME, Cinit H (July 1, 2013) The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. The Journal of Accounting and Finance 59 39–60.
IEEE M. E. Fidan and H. Cinit, “The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province”, The Journal of Accounting and Finance, no. 59, pp. 39–60, July 2013.
ISNAD Fidan, Meral Erol - Cinit, Hasan. “The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province”. The Journal of Accounting and Finance 59 (July 2013), 39-60.
JAMA Fidan ME, Cinit H. The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. The Journal of Accounting and Finance. 2013;:39–60.
MLA Fidan, Meral Erol and Hasan Cinit. “The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province”. The Journal of Accounting and Finance, no. 59, 2013, pp. 39-60.
Vancouver Fidan ME, Cinit H. The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. The Journal of Accounting and Finance. 2013(59):39-60.