THE EFFECTS OF THE COVID 19 PANDEMIC ON THE FINANCIAL REPORTING PROCESS: A STUDY ON INDEPENDENT ACCOUNTANTS AND FINANCIAL ADVISORS

Öz

This study was conducted to question the opinions of professional accountants about the effects of the Covid 19 pandemic on the financial reporting process. For this purpose, a questionnaire was applied to 70 professions registered in Giresun "Chamber of Independent Accountants and Financial Advisors". The obtained data were evaluated statistically. According to the results of the study; It has been observed that gender, duration of professional experience and working status of accounting professionals cause various differences on perceptions in the financial reporting process. Among these demographic variables, it is seen that especially gender is a more dominant cause of difference compared to other variables.

Anahtar Kelimeler

• Accounting,
• Covid 19,
• Pandemic,
• Financial Reporting

COVID 19 PANDEMİSİNİN FİNANSAL RAPORLAMA SÜRECİ ÜZERİNDEKİ ETKİLERİ: SERBEST MUHASEBECİ MALİ MÜŞAVİRLER ÜZERİNE BİR ARAŞTIRMA

Öz

Bu çalışma, muhasebe meslek mensuplarının Covid 19 pandemisinin finansal raporlama süreci üzerindeki etkileri hakkındaki düşüncelerini sorgulamak amacıyla yapılmıştır. Bu amaçla Giresun Serbest Muhasebeci Mali Müşavirler Odası’na kayıtlı 70 meslek mensubuna anket uygulanmıştır. Elde edilen veriler istatistiksel olarak değerlendirilmiştir. Çalışmanın sonuçlarına göre, muhasebe meslek mensuplarının cinsiyet, mesleki deneyim süresi ve çalışma durumlarının finansal raporlama sürecindeki algılar üzerinde çeşitli farklılıklara neden oldukları görülmüştür. Bu demografik değişkenler içerisinde, özellikle cinsiyetin diğer değişkenlere nazaran daha baskın bir farklılık sebebi olduğu görülmektedir.

Anahtar Kelimeler

• Muhasebe,
• Covid 19,
• Pandemi,
• Finansal Raporlama

Kaynakça

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