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A CONCEPTUAL EXAMINATION OF INTELLIGENCE TYPES IN TERMS OF ACCOUNTING APPLICATIONS

Yıl 2023, , 347 - 364, 10.05.2023
https://doi.org/10.55322/mdbakis.1185605

Öz

The human factor should not be ignored in the smooth functioning of the accounting function. The aim of this study is to consider intelligence in terms of accounting and to examine how intellectual, emotional and adaptability quotient can affect accounting practices and their relations with accounting practices in a conceptual context. In the first part of this study, which consists of five parts, intellectual, emotional and adaptive quotient were tried to be explained. Then, studies dealing with these quotients and accounting in the literature were examined. According to the results of the literature review, it is thought that the basic and traditional functions of accounting such as recording, classification, summarization, reporting, analysis and interpretation can be performed more easily with intellectual quotient; It is thought that emotional quotient can play a facilitating role by helping intellectual quotientin terms of understanding and comprehension of accounting. Emotional quotient can be used more in the management of accounting. Adaptability quotient is in an effort to adapt to any change that may occur in accounting at any time, by being flexible, creative, curious, thinking strategically, negotiating, communicating effectively, and having resilience. It can be stated that intellectual quotient, emotional quotient and adaptability quotient are not in competition with each other, but complement each other. It is thought that both emotional quotient and adaptive quotient may be more important for the accounting profession in the future.

Kaynakça

  • Akers, M. D., & Porter, G. L. (2003). Your EQ skills: Got what it takes? Journal of Accountancy, 195(3), 65-69.
  • Alhattab, F. (2020, 27Ağustos). What’s the adaptability quotient and why is it important?https://www.unicornlabs.ca/blog/whats-the-adaptability-quotient-and-why-is-it-important adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Andreana, M. O. C., & Putri, I.G.A.M.A.D. (2020). The effect of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. Accounting, 6(7), 1411–1418. http://doi.org/10.5267/j.ac.2020.8.008
  • Ardiansyah, E. (2022). From a gender perspective, the effect of emotional ıntelligence on accounting students' level of understanding. Iconic Research And Engineering Journals, 5(7), 125-130.
  • Bar-On, R., Handley, R., & Fund, S. (2006). The impact of emotional intelligence on performance. V. U. Druskat, F. Sala, & G. Mount (Ed.), Linking emotional intelligence and performance at work current research evidence with individuals and groups (s. 3-20) içinde. Lawrence Erlbaum Associates.
  • Brody, R. G., Gupta, G., & Salter, S. B. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19( 3), 543-565. http://dx.doi.org/10.24818/jamis.2020.03005
  • Cerone, R. (2019, 20Aralık). How (and why) to boost your adaptability quotient.https://www.forbes.com/sites/robertcerone/2019/12/20/how-and-why-to-boost-your-adaptability-quotient/?sh=31ff78165728 adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Cook, G. L., Bay, D., Visser, B., Myburgh, J. E., & Njoroge, J. (2011). Emotional intelligence: The role of accounting education and work experience. Issues in Accounting Education, 26(2), 267–286. http://doi.org/10.2308/iace-10001
  • Eaton, T. (2022). A guide to AQ: How to strengthen your company's ability to manage change.https://www.hellosign.com/blog/how-to-strengthen-your-companys-ability-to-manage-change adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Furnham, A. (2012). Emotional intelligence. A. Di Fabio (Ed.), Emotional intelligence – new perspectives and applications (s. 3-28) içinde. InTech.
  • Gede, B. L., & Ketut, Y. (2018). The effect of intelligence quotient on the level of understanding of accounting with spiritual quotient and adversity quotient as a moderating variables. International Journal of Sciences: Basic and Applied Research (IJSBAR), 41(1), 148-157.
  • Gondal, U. H., & Husain, T. (2013). A comparative study of intelligence quotient and emotional ıntelligence: Effect on employees’ performance. Asian Journal of Business Management , 5(1), 153-162.
  • Gusnardi, Suarman, Johan, R. S., & Muda, I. (2021). Synchronization of emotional intelligence on accounting education to support and develop localized socio-cultural entrepreneurship. Junior Scientific Researcher, 7(1), 10-24.
  • Hamilton, A., & Nelson, R. L. (2022). It's about damn time: How to turn being underestimated into your greatest advantage. Currency.
  • Harwathy, T. I. (2021). The effect of gender, learning behavior, emotional intelligence, and spiritual intelligence on the level of accounting understanding in accounting department students in private college in Denpasar city. International Journal of Sustainability, Education, and Global Creative Economic (IJSEGCE), 4(2), 163-173. https://doi.org/10.1234/ijsegce.v4i2.186
  • Hossein, S. S., Khanmohammadi, M., & Dastnaee, T. M. (2022). Explaining the relationship between IQ and a variety of earnings management emphasizing managers’ narcissism. International Journal of Finance and Managerial Accounting, 7(24), 45-57.
  • Jackson, E. (2021). Adaptability in talent development. ATD Press.
  • Kallunki, J., Kallunki, J.-P., Niemi, L., Nilsson, H., & Aobdia, D. (2019). IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research, 36(3), 1373–1416 http://doi.org/10.1111/1911-3846.12485
  • Lievens, F., & Chan, D. (2017). Practical intelligence, emotional intelligence, and social intelligence. J. L. Farr, & N. T. Tippins (Ed.), Handbook of employee selection (2. Baskı, s. 342-364) içinde. Routledge.
  • Lynn, R., & Vanhanen, T. (2002). IQ and the wealth of nations. Praeger Publishers.
  • Mackintosh, N. J. (2011). IQ and human intelligence (2. Baskı). Oxford University Press.
  • Majid, J., Suwandi, M., Bulutoding, L., Sumarlin, & Wawo, A. (2020). The influence of accounting information systems and internal control on the quality of financial statement with intellectual intelligence as a moderating varıable (a study oncoffee shopsin Makassar cıty). International Journal of Research Science & Management, 7(3), 1-19.
  • Marr, B. (2022). Future skills: The 20 skills and competencies everyone needs to succeed in a digital world. John Wiley & Sons.
  • Melnyk, N., Trachova, D., Kolesnikova, O., Demchuk, O., & Golub, N. (2020). Accountıng trends in the modern world. Independent Journal of Management & Production (IJM&P), 11(9), 2403-2416. http://doi.org/10.14807/ijmp.v11i9.1430
  • Murray, S. (2019, 6 Kasım). As workplaces change, is it enough to be smart? Enter AQ, the capacity to adapt that may well determine your future career success. https://www.bbc.com/worklife/article/20191106-is-aq-more-important-than-intelligence adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Murtza, M. H., Gill, S. A., Aslam, H. D., & Noor, A. (2021). Intelligence quotient, job satisfaction, and job performance: The moderating role of personality type. Journal of Public Affairs, 21(3), 1-12. http://doi.org/10.1002/pa.2318
  • Neubauer, A. C., & Freudenthaler, H. H. (2005). Models of emotional intelligence. R. Schulze, & R. D. Roberts (Ed.), Emotional intelligence an international handbook (s. 31-50) içinde. Hogrefe & Huber Publishers.
  • Oommen, A. (2014). Factors influencing intelligence quotient. Journal of Neurology & Stroke, 1(4), 1-5. http://doi.org/10.15406/jnsk.2014.01.00023 Özcan, M., Geçici, E., & Günlük, M. (2016). Muhasebecilerin duygusal zeka düzeylerinin örgütsel bağlılıkları üzerindeki etkisi. Ege Akademik Bakış, 16(2), 287-302.
  • Panozza, D. (2020, 27 Temmuz). Leadership and adaptability quotient (AQ): Moving from EQ to AQ. https://creativethinkinginstitute.com/blog/leadership-and-adaptability-quotient-aq-moving-from-eq-to-aq/ adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Pasek, N. S., Julianto, I. P., & Dharmayasa, I. A. (2021). The effect of business and professional ethics education, spiritual and emotional intelligence on accounting students' ethical behavior. G. A. Yuniarta, I. A. Purnamawati, M. A. Prayudi, & M. R. Irwansyah (Ed.), Proceedings of the 6th international conference on tourism, economics, accounting, management, and social science (TEAMS 2021) (s. 328-334) içinde. Atlantis Press International B.V.
  • Petrides, K. V., Furnham, A., & Frederickson, N. (2004). Emotional intelligence. The Psychologist, 17(10), 574-577.
  • Pickren, M. (2020, 20 Ocak). What’s your adaptability quotient (AQ)? https://community.thriveglobal.com/whats-your-adaptability-quotient-aq/ adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Prianthara, I. B., Darmawan, N., Adriati, I. G., & Munidewi, I. A. (2021). Emotional intelligence, intellectual ıntelligence, and spiritual intelligence towards professional quality of accountant development artificial intelligence as a moderating variable in the era of industrial revolution 4.0. Academy of Strategic Management Journal, 20(Special Issue 2), 1-15.
  • Salovey, P., & Grewal, D. (2005). The science of emotional intelligence. Current Directions in Psychological Science, 14(6), 281–285. Salovey, P., & Mayer, J. D. (1990). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185–211.
  • Savcı, M., & Acaray, A. (2018). Duygusal zekanın profesyonelleşme üzerine etkisi: Muhasebe meslek mensupları üzerine bir araştırma.MANAS Sosyal Araştırmalar Dergisi, 7(2), 353-371.
  • Seal, C. R., & Andrews-Brown, A. (2010). An integrative model of emotional intelligence: Emotional ability as a moderator of the mediated relationship of emotional quotient and emotional competence. Organization Management Journal, 7(2), 143–152.
  • Soysub, A., & Jarinto, K. (2018). The effects of multiple intelligent (IQ, EQ, and AQ) on employee performance: A case of ABC Automotive Co., Ltd. RMUTT Global Business Accounting and Finance Review, 2(1), 1-12.
  • Sulastri, S., & Kasanah, I. U. (2021). Does emotional intelligence and religiosity affect the ethical judgment of accounting students? Journal of Accounting and Business Education, 5(2), 21-30. http://dx.doi.org/10.26675/jabe.v5i2.15506
  • Wahyuningsih, E., & Suryadi, N. (2018). The effect of intelligence quotient, emotional quotient, and piritual quotient on the ethical attitude of accounting students at Islamic Universities in Pekanbaru (empirical study on Riau Islamic University and State Islamic University Sultan Syarif Kasim. International Journal of Engineering & Technology, 7(2.29), 446-450.
  • Wicaksono, R., & Mispiyanti. (2021). Influence of competence, independence, spiritual quotient, emotional quotient, and audit tenure on audit quality. Jurnal Akuntansi, 11(2), 137-148.
  • Widhiyani, N. S., Ratnadi, N. D., Ariyanto, D., & Risdharyanti, G. M. (2017). The influence of emotional quotient and internal locus of control on the level of accounting understanding. European Journal of Business and Management, 9(9), 86-92.
  • Winitasari, N. A., & Witono, B. (2022). The effect of learning behavior, learning motivation, intelectual intelligence (IQ) and emotional intelligence on accounting understanding. A. Z. Abidin, M. Sholahuddin, M. M. Anas, & D. Zulfikar (Ed.), Proceedings of the international conference on economics and business studies (ICOEBS 2022) (s. 404-410) içinde. Atlantis Press International B.V.
  • Zulhawati, & Ariani, M. (2016). Effect of learning behavior, emotional intelligence and thinking ability towards accounting understanding level. International Journal of Bio-Science and Bio-Technology, 8(5), 289-300. http://dx.doi.org/10.14257/ijbsbt.2016.8.5.26

ZEKÂ TÜRLERİNİN MUHASEBE UYGULAMALARI AÇISINDAN KAVRAMSAL BAĞLAMDA İNCELENMESİ

Yıl 2023, , 347 - 364, 10.05.2023
https://doi.org/10.55322/mdbakis.1185605

Öz

Muhasebe işlevinin sorunsuz işlemesinde insan faktörü göz ardı edilmemelidir. Bu çalışmanın amacı zekâyı muhasebe açısından ele almak ve kavramsal bağlamda entelektüel, duygusal ile uyumsal zekânın muhasebe uygulamalarını nasıl etkileyebileceğini, muhasebe uygulamalarıyla ilişkilerini incelemektir. Beş bölümden oluşan bu çalışmanın ilk bölümünde entelektüel zekâ, duygusal zekâ ve uyumsal zekâ açıklanmaya çalışılmıştır. Ardından literatürde bu zekâlar ile muhasebeyi ele alan çalışmalar incelenmiştir. Yapılan literatür incelemesinin sonuçlarına göre entelektüel zekâ ile muhasebenin kaydetme, sınıflandırma, özetleme, raporlama, analiz, yorumlama gibi temel ve geleneksel işlevlerinin daha kolay anlaşılarak yerine getirilebileceği; duygusal zekânın muhasebeyi anlama, kavrama açısından entelektüel zekâya yardımcı olarak kolaylaştırıcı bir rol üstlenebileceği düşünülmektedir. Duygusal zekâdan muhasebenin yönetilmesinde daha fazla yararlanılabilmektedir. Uyumsal zekâ muhasebede her an yaşanabilecek her türlü değişime esnek, yaratıcı, meraklı olarak, stratejik düşünerek, müzakereye girerek, etkili iletişime geçerek, dayanma gücü göstererek uyum sağlama çabası içerisindedir. Entelektüel zekânın, duygusal zekânın ve uyumsal zekânın birbiriyle rekabet halinde değil, birbirini tamamlayıcı olduğu ifade edilebilir. Muhasebe mesleği için gelecekte hem duygusal zekânın hem de uyumsal zekânın daha fazla önem arz edebileceği düşünülmektedir.

Kaynakça

  • Akers, M. D., & Porter, G. L. (2003). Your EQ skills: Got what it takes? Journal of Accountancy, 195(3), 65-69.
  • Alhattab, F. (2020, 27Ağustos). What’s the adaptability quotient and why is it important?https://www.unicornlabs.ca/blog/whats-the-adaptability-quotient-and-why-is-it-important adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Andreana, M. O. C., & Putri, I.G.A.M.A.D. (2020). The effect of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. Accounting, 6(7), 1411–1418. http://doi.org/10.5267/j.ac.2020.8.008
  • Ardiansyah, E. (2022). From a gender perspective, the effect of emotional ıntelligence on accounting students' level of understanding. Iconic Research And Engineering Journals, 5(7), 125-130.
  • Bar-On, R., Handley, R., & Fund, S. (2006). The impact of emotional intelligence on performance. V. U. Druskat, F. Sala, & G. Mount (Ed.), Linking emotional intelligence and performance at work current research evidence with individuals and groups (s. 3-20) içinde. Lawrence Erlbaum Associates.
  • Brody, R. G., Gupta, G., & Salter, S. B. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19( 3), 543-565. http://dx.doi.org/10.24818/jamis.2020.03005
  • Cerone, R. (2019, 20Aralık). How (and why) to boost your adaptability quotient.https://www.forbes.com/sites/robertcerone/2019/12/20/how-and-why-to-boost-your-adaptability-quotient/?sh=31ff78165728 adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Cook, G. L., Bay, D., Visser, B., Myburgh, J. E., & Njoroge, J. (2011). Emotional intelligence: The role of accounting education and work experience. Issues in Accounting Education, 26(2), 267–286. http://doi.org/10.2308/iace-10001
  • Eaton, T. (2022). A guide to AQ: How to strengthen your company's ability to manage change.https://www.hellosign.com/blog/how-to-strengthen-your-companys-ability-to-manage-change adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Furnham, A. (2012). Emotional intelligence. A. Di Fabio (Ed.), Emotional intelligence – new perspectives and applications (s. 3-28) içinde. InTech.
  • Gede, B. L., & Ketut, Y. (2018). The effect of intelligence quotient on the level of understanding of accounting with spiritual quotient and adversity quotient as a moderating variables. International Journal of Sciences: Basic and Applied Research (IJSBAR), 41(1), 148-157.
  • Gondal, U. H., & Husain, T. (2013). A comparative study of intelligence quotient and emotional ıntelligence: Effect on employees’ performance. Asian Journal of Business Management , 5(1), 153-162.
  • Gusnardi, Suarman, Johan, R. S., & Muda, I. (2021). Synchronization of emotional intelligence on accounting education to support and develop localized socio-cultural entrepreneurship. Junior Scientific Researcher, 7(1), 10-24.
  • Hamilton, A., & Nelson, R. L. (2022). It's about damn time: How to turn being underestimated into your greatest advantage. Currency.
  • Harwathy, T. I. (2021). The effect of gender, learning behavior, emotional intelligence, and spiritual intelligence on the level of accounting understanding in accounting department students in private college in Denpasar city. International Journal of Sustainability, Education, and Global Creative Economic (IJSEGCE), 4(2), 163-173. https://doi.org/10.1234/ijsegce.v4i2.186
  • Hossein, S. S., Khanmohammadi, M., & Dastnaee, T. M. (2022). Explaining the relationship between IQ and a variety of earnings management emphasizing managers’ narcissism. International Journal of Finance and Managerial Accounting, 7(24), 45-57.
  • Jackson, E. (2021). Adaptability in talent development. ATD Press.
  • Kallunki, J., Kallunki, J.-P., Niemi, L., Nilsson, H., & Aobdia, D. (2019). IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research, 36(3), 1373–1416 http://doi.org/10.1111/1911-3846.12485
  • Lievens, F., & Chan, D. (2017). Practical intelligence, emotional intelligence, and social intelligence. J. L. Farr, & N. T. Tippins (Ed.), Handbook of employee selection (2. Baskı, s. 342-364) içinde. Routledge.
  • Lynn, R., & Vanhanen, T. (2002). IQ and the wealth of nations. Praeger Publishers.
  • Mackintosh, N. J. (2011). IQ and human intelligence (2. Baskı). Oxford University Press.
  • Majid, J., Suwandi, M., Bulutoding, L., Sumarlin, & Wawo, A. (2020). The influence of accounting information systems and internal control on the quality of financial statement with intellectual intelligence as a moderating varıable (a study oncoffee shopsin Makassar cıty). International Journal of Research Science & Management, 7(3), 1-19.
  • Marr, B. (2022). Future skills: The 20 skills and competencies everyone needs to succeed in a digital world. John Wiley & Sons.
  • Melnyk, N., Trachova, D., Kolesnikova, O., Demchuk, O., & Golub, N. (2020). Accountıng trends in the modern world. Independent Journal of Management & Production (IJM&P), 11(9), 2403-2416. http://doi.org/10.14807/ijmp.v11i9.1430
  • Murray, S. (2019, 6 Kasım). As workplaces change, is it enough to be smart? Enter AQ, the capacity to adapt that may well determine your future career success. https://www.bbc.com/worklife/article/20191106-is-aq-more-important-than-intelligence adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Murtza, M. H., Gill, S. A., Aslam, H. D., & Noor, A. (2021). Intelligence quotient, job satisfaction, and job performance: The moderating role of personality type. Journal of Public Affairs, 21(3), 1-12. http://doi.org/10.1002/pa.2318
  • Neubauer, A. C., & Freudenthaler, H. H. (2005). Models of emotional intelligence. R. Schulze, & R. D. Roberts (Ed.), Emotional intelligence an international handbook (s. 31-50) içinde. Hogrefe & Huber Publishers.
  • Oommen, A. (2014). Factors influencing intelligence quotient. Journal of Neurology & Stroke, 1(4), 1-5. http://doi.org/10.15406/jnsk.2014.01.00023 Özcan, M., Geçici, E., & Günlük, M. (2016). Muhasebecilerin duygusal zeka düzeylerinin örgütsel bağlılıkları üzerindeki etkisi. Ege Akademik Bakış, 16(2), 287-302.
  • Panozza, D. (2020, 27 Temmuz). Leadership and adaptability quotient (AQ): Moving from EQ to AQ. https://creativethinkinginstitute.com/blog/leadership-and-adaptability-quotient-aq-moving-from-eq-to-aq/ adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Pasek, N. S., Julianto, I. P., & Dharmayasa, I. A. (2021). The effect of business and professional ethics education, spiritual and emotional intelligence on accounting students' ethical behavior. G. A. Yuniarta, I. A. Purnamawati, M. A. Prayudi, & M. R. Irwansyah (Ed.), Proceedings of the 6th international conference on tourism, economics, accounting, management, and social science (TEAMS 2021) (s. 328-334) içinde. Atlantis Press International B.V.
  • Petrides, K. V., Furnham, A., & Frederickson, N. (2004). Emotional intelligence. The Psychologist, 17(10), 574-577.
  • Pickren, M. (2020, 20 Ocak). What’s your adaptability quotient (AQ)? https://community.thriveglobal.com/whats-your-adaptability-quotient-aq/ adresinden 20 Eylül 2022 tarihinde alınmıştır.
  • Prianthara, I. B., Darmawan, N., Adriati, I. G., & Munidewi, I. A. (2021). Emotional intelligence, intellectual ıntelligence, and spiritual intelligence towards professional quality of accountant development artificial intelligence as a moderating variable in the era of industrial revolution 4.0. Academy of Strategic Management Journal, 20(Special Issue 2), 1-15.
  • Salovey, P., & Grewal, D. (2005). The science of emotional intelligence. Current Directions in Psychological Science, 14(6), 281–285. Salovey, P., & Mayer, J. D. (1990). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185–211.
  • Savcı, M., & Acaray, A. (2018). Duygusal zekanın profesyonelleşme üzerine etkisi: Muhasebe meslek mensupları üzerine bir araştırma.MANAS Sosyal Araştırmalar Dergisi, 7(2), 353-371.
  • Seal, C. R., & Andrews-Brown, A. (2010). An integrative model of emotional intelligence: Emotional ability as a moderator of the mediated relationship of emotional quotient and emotional competence. Organization Management Journal, 7(2), 143–152.
  • Soysub, A., & Jarinto, K. (2018). The effects of multiple intelligent (IQ, EQ, and AQ) on employee performance: A case of ABC Automotive Co., Ltd. RMUTT Global Business Accounting and Finance Review, 2(1), 1-12.
  • Sulastri, S., & Kasanah, I. U. (2021). Does emotional intelligence and religiosity affect the ethical judgment of accounting students? Journal of Accounting and Business Education, 5(2), 21-30. http://dx.doi.org/10.26675/jabe.v5i2.15506
  • Wahyuningsih, E., & Suryadi, N. (2018). The effect of intelligence quotient, emotional quotient, and piritual quotient on the ethical attitude of accounting students at Islamic Universities in Pekanbaru (empirical study on Riau Islamic University and State Islamic University Sultan Syarif Kasim. International Journal of Engineering & Technology, 7(2.29), 446-450.
  • Wicaksono, R., & Mispiyanti. (2021). Influence of competence, independence, spiritual quotient, emotional quotient, and audit tenure on audit quality. Jurnal Akuntansi, 11(2), 137-148.
  • Widhiyani, N. S., Ratnadi, N. D., Ariyanto, D., & Risdharyanti, G. M. (2017). The influence of emotional quotient and internal locus of control on the level of accounting understanding. European Journal of Business and Management, 9(9), 86-92.
  • Winitasari, N. A., & Witono, B. (2022). The effect of learning behavior, learning motivation, intelectual intelligence (IQ) and emotional intelligence on accounting understanding. A. Z. Abidin, M. Sholahuddin, M. M. Anas, & D. Zulfikar (Ed.), Proceedings of the international conference on economics and business studies (ICOEBS 2022) (s. 404-410) içinde. Atlantis Press International B.V.
  • Zulhawati, & Ariani, M. (2016). Effect of learning behavior, emotional intelligence and thinking ability towards accounting understanding level. International Journal of Bio-Science and Bio-Technology, 8(5), 289-300. http://dx.doi.org/10.14257/ijbsbt.2016.8.5.26
Toplam 43 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Derleme
Yazarlar

Kürşad Çavuşoğlu 0000-0002-6820-3790

Yayımlanma Tarihi 10 Mayıs 2023
Gönderilme Tarihi 7 Ekim 2022
Kabul Tarihi 26 Aralık 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Çavuşoğlu, K. (2023). ZEKÂ TÜRLERİNİN MUHASEBE UYGULAMALARI AÇISINDAN KAVRAMSAL BAĞLAMDA İNCELENMESİ. Muhasebe Ve Denetime Bakış, 23(69), 347-364. https://doi.org/10.55322/mdbakis.1185605