Ülkemiz örgün egitim sistemi içerisinde muhasebe egitiminin ilk adimi Mesleki Teknik Egitim Genel Müdürlügü’ne bagli orta ögretim kurumlarinda atilmaktadir. Muhasebe egitimi veren ortaögretim kurumlarinin 12. Sinif ögrencilerine haftada 24 kredilik zorunlu ders olarak okutulan isletmelerde beceri egitimi uygulamasi ile ögrenciler haftanin iki günü okulda teorik dersler alirken kalan üç günde ise isletmelerde usta ögreticiler nezaretinde sektörde çalismaktadir. Bu uygulama ile okullarda aktarilan teorik bilgilerin pratik bilgiye dönüsmesi amaçlanmis ve böylece sektörün ihtiyaç duydugu donanima sahip ara elamanlarinin yetistirilmesi amaçlanmistir. Bu uygulama ögrencilerin teorik bilgilerini pratik bilgiye dönüstürmesinin yaninda ayni zamanda ögrencilere is tecrübesi ve özgüven kazandirmaktadir. Çalismada isletmelerde beceri egitimi uygulamasinin sektörün ihtiyaç duydugu muhasebe elemanlarinin yetismesine katkisinin incelenmesi amaçlanmistir. Bu amaç dogrultusunda öncelikle Mesleki Teknik Egitim Genel Müdürlügü’ne bagli ortaögretim kurumlarinda verilen muhasebe egitimi hakkinda genel bilgilere yer verilmis ve Isletmelerde Beceri Egitimi Uygulamasina deginilmistir. Çalismanin son kisminda ise Tokat il genelindeki Mesleki Teknik Egitim Genel Müdürlügü’ne bagli liselerin Muhasebe ve Finansman Alani Bilgisayarli Muhasebe Dali ögrencilerine anket uygulanmistir. Elde edilen verilere SPSS 25 yardimiyla frekans analizi, faktör analizi ve t-testi uygulanmistir. Yapilan anket çalismasi sonucunda ögrencilerin isletmelere okul idaresi tarafindan yerlestirilmesinin ögrencinin öz kazanimina daha faydali oldugu sonucuna varilmistir.

Ethics, a universal constitution of human relations; universal moral values represent a philosophical concept that aims to be classified as right-wrong or good-bad and evaluates human behavior within this framework. In this aspect, ethics; it aimed to create a utopian judicial model in order to establish a general law in the whole universe, and this model also took its place in the accounting profession. In the study, 86 students were questioned to determine the professional ethics of the accounting profession. In the study, 86 students were questioned to determine the professional ethics of the accounting profession who will do the accounting profession in the future. Descriptive statistical analysis was made for the demographic characteristics of the questionnaire consisting of two parts. In the other section, sub-factors of students’ ethical awareness were determined by factor analysis. In addition, significant differences were determined between sub-factors and demographic features. According to the results obtained from the study, the scale is highly reliable. Two sub-factors were obtained, namely the interests of taxpayers and professional interests. These factors explain about 63% of the total variance. No significant differences were found between the sub-factors and gender, education type, scholarship status and high school type at the level of p <0.05.

Nowadays, stakeholders expect companies to report non-financial information as well as financial information. As such, institutions and organizations that have published internationally accepted reporting guidelines have emerged so that businesses can report their non-financial information. Among these institutions and organizations, the most widely accepted institution and initiative worldwide is Global Reporting Initiative (GRI). GRI sets standards for economic, environmental and social performance of enterprises and allows enterprises to report non-financial information. At this point, in this study, the sustainability levels of the companies in the BIST Metal Goods and Machinery Index were determined according to the GRI principles of the period 2014-2018, and the effect of these levels on financial performance was measured using Panel Data Regression analysis. As a result of the analysis, it has been understood that there is a statistically significant positive relationship between the level of knowledge disclosed regarding sustainability performance indicators of the return on assets, return on equity, capital return and profit before tax; that there is a statistically negative relationship with the growth rate in total assets.

A number of developments or regressions around the world have differentiated the competencies required by professional accountants. The change in the competencies required by professional accountants requires changes in accounting education and therefore in accounting curricula. There are a number of issues that need to be taken into account in the creation, modification and content determination of accounting curricula. In this study, it is aimed to make a general due diligence factors that affecting the creation, modification and content of accounting curricula in higher education institutions in Turkey. For this purpose, a questionnaire study was conducted and the survey data were subjected to correlation analysis with SPSS 25 statistical analysis program. According to the analysis results, a negative relationship was found between the academic titles of the participants and information retrieval from online platforms, a positive relationship between the unit in which they work and the establishment of a curriculum advisory committee and the inclusion of courses in information technology into the curriculum, a negative relationship between the department and the internal environment analysis, the student and business opinions, a positive relationship between administrative tasks and the view that other schools’ curricula are taken into account.

In this study, by taking the current tax application used in the taxation of wages, the social state, financial power and separation principles into account suggestions based on the reflection of the tax burden between the production factors, optimality, applications covering all taxpayers, and the introduction of new criteria have been developed. The aim of the study is to determine the principles to be taken into account in order to make an effective and fair taxation while taxing wage earnings and to reveal the relationship between taxed wages and tax revenues. In this context, in this study the Spearman Rank Correlation model was used to determine the relationship with tax revenues of other taxes and taxes obtained from wage earners through the annual data for the period 2006-2018. Considering systems used in the taxation of wages in this empirical study conducted, according to the correlation and partial correlation results, there is a strong relationship between total tax revenues and bank and the tax on insurance transactions income tax, wage earners’ tax, corporate tax, value added tax, special consumption tax, private communication tax, motor vehicle tax, stamp duty, dues and bank and insurance transactions tax. The effect of value added tax and banking and insurance transactions tax is relatively low while the effect of special communication tax on tax revenues has a low correlation. According to the partial correlation result, on the other hand, the effect of taxes taken from wage earners on total tax revenues resulted in a moderate correlation. There was also a moderate correlation between the taxes obtained from wage earners and income tax. However, according to the Spearman rank correlation result, it has been observed that the relationship between them was at a positive perfect level.

Today, the high dynamism of the business sector makes it difficult for managers to make decisions about the future of their businesses. Business managers need to keep their businesses and all units of them under control in all aspects in order to make effective decisions. In order to achieve this, responsibility centers and the data produced in these centers are used. Today, analyzing the data produced in the responsibility centers dynamically has become a necessity. System dynamics models that enable dynamic analysis of business data have been used successfully in recent years. System dynamics approach, which is also used in different business sectors, is a simulation method that can be used in solving dynamic problems and developing business strategies that traditional management accounting techniques have difficulty in responding. In this study, a model of a manufacturing enterprise has been created to measure the performance of responsibility centers within the enterprise. The data obtained from this model is evaluated with the help of the model and the future performance of the enterprise is tried to be predicted. Using this model, different scenarios were tried out and the results were compared, and it was revealed that the system dynamics could be used effectively in the evaluation of responsibility centers and business performance

This study aimed to reveal the impact of corporate governance practices (CGP) on research and development (R&D) expenses and innovation costs. The businesses registered in Borsa Istanbul (BIST), with complete data regarding R&D and innovation costs for 2009–2017, were analyzed. The panel regression analysis performed through the STATA 15.0 program revealed that the board size, number of independent board members, gender diversity in the board of directors, chairman’s tenure, board meeting frequency, and business scale had a statistically significant and positive effect on the realized R&D expenses. Furthermore, it was determined that the number of foreign members of the board of directors, board ownership, and the organizational age had a statistically significant and negative effect on the nominal R&D expenses. However, it was also discovered that the role duality and business scale had a statistically significant and positive impact. In contrast, the foreign member ratio on the board of directors and organizational age had a statistically significant and negative effect on innovation costs.

The decision process regarding material purchasing, production, sales, and after-sales activities in a business should be followed seriously in terms of the efficient use of resources. In this context, businesses make decisions according to many internal and external factors, and have to maintain a healthy relationship with suppliers, businesses, and customers. Management accounting contributes to the decision making processes of managers to use their resources more effectively. Recently, data obtained by multi-criteria decision making techniques has provided guiding suggestions to businesses in the decision making process. Businesses are the customers of many suppliers, and suppliers have an effect on business production and sales activity results. In this study, the suppliers of a production business were evaluated using the Analytical Hierarchy Process (AHP), taking into account the main criteria of quality, delivery, cost, and service. In the study, the 0-1 goal programming model, which was established taking into account the unit price, delivery time, misdelivery, incorrect product data, and AHP priority results, was solved with a package program and the most suitable supplier was determined.

The financial crisis experienced in the banking sector in recent years and the increasing competition between banks have made cost management more important than ever. Measurement of cost performance emerges as an important issue for effective cost management. In this study, it is aimed to determine the cost performance of banks within the framework of the criteria thought to affect the cost. Accordingly, the cost performances of eight commercial banks operating in Borsa Istanbul (BIST) were determined using the criteria importance through inter-criteria correlation (CRITIC)-based grey relational analysis (GRA) method for 2018, 2019, and 2020 using five evaluation criteria. In the first stage of the study, weighting of the evaluation criteria was performed by CRITIC method. In the second stage, the GRA method was used to rank cost performances. It was found that QNB Finansbank for 2018 and 2020 and Garanti Bank for 2019 ranked first for cost performance, while Sekerbank had the lowest cost performance in all years.

In frame of globalization, stakeholders’ demand on non-financial information besides financial information reported in financial statements increase the relative importance on integrated reporting as well as sustainability accounting. In this study, factors which may affect the sustainability performance (proxied by the case in which companies are qualified to be listed in BIST Sustainability Index) of companies are analyzed. Within this frame, financial and non-financial data from annual reports of 431 firm-year observation are analyzed via linear and logistics regression analyses. Results show that board size, board independence, audit committee independence, being audited by Big 4 audit firms, sustainability practices held by the company and age of the lead auditors positively affect the situation of being listed in BIST Sustainability Index. Besides, companies with men chief executive officer and women lead auditors are listed in BIST Sustainability Index more often than the other (women CEOs and men lead auditors) companies.

Today, it is observed that the corporate reporting framework has also improved in order to meet the demands of information users. It has been seen that corporate reporting has evolved from traditional financial reporting to environmental reporting, from sustainability reporting to integrated reporting. Integrated reporting is the last development in corporate reporting. Integrated reporting, which emerged as a way of transferring the value created by the institutions to its stakeholders in a short, concise and understandable manner, with a holistic and strategic perspective, has become a reporting method used in many countries today. In this context, it is considered that information should be presented in integrated reports on the COVID-19 disease affecting the whole world. The main aim of the study is to examine how the COVID-19 disease is handled in integrated reports. In the study, due to few companies have published integrated report in Turkey and 5 of these companies included the epidemic in their reports, the integrated report of 23 companies registered in the Johannesburg Stock Exchange for 2019 was analyzed using content analysis. As a result of the research, it was determined that 9 companies provided information about the disease in the integrated report. It has been observed that these companies also provide general information about the COVID-19 disease in accordance with the guiding principles and content elements in their integrated reports.

This article examines the relationship of data obtained from cash flow statemens to business investments in businesses operating within the scope of Borsa Istanbul in Turkey. In the face of business cash flow uncertainty, also called Cash Flow Volatility, there have been findings on how investment preferences are determined. According to studies by Fazzari et al., (1988), Chrinko and Schaller, (1995), Hubbard et al., (1995), Minton and Schrand (1999), there is a negative and meaningful relationship between cash flow volatility and investments. The aim of this study is to determine whether this generalization in the literature is valid in our country. This article also examined whether the recent financial crisis in 2008 was decisive on the level of relationship scrutinized. According to the findings; in our country, a negative and significant level of relationship between cash flow volatility and investments has been determined in the research period and universe. It was found that this level of relationship remained valid during the global financial crisis period (2008-2012) and lost its validity after the financial crisis (2013-2017).

The “TFRS 15 Revenue From Contracts With Customers” standard has started to be implemented in companies reporting internationally regarding the acquisition of revenue from contracts with customers to acoounting records. In addition, the methods of delivery of goods in foreign trade has been updated and an international regulation, Incorterms 2020, has been implemented. In this context, the forms of delivery used in foreign trade transactions are important in the accounting records of the proceeds to be obtained from the contract. The aim of this study is to demonstrate how the revenue generated by the sales transactions carried out by the companies operating at international level should be recorded within the framework of the “TFRS 15 standard”. As a result of the study carried out with the sample application, it was determined that the structure of Incoterms used by the enterprises changed the period of emergence of revenue and, in this case, differentiated the period of income to be recognized and taxed in the financial statements.

Personal Data Protection Law aims to prevent the unauthorized access and use of many data such as the individual’s credit card information, blood group, birthplace, and tax debt. In the mentioned law, some situations require the consent of the person regarding the processing of the data. Accountants fulfill the responsibility of providing qualified information to taxpayers and keeping this information. In this study, the level of awareness of the undergraduate students who have received accounting education about Personal Data Protection Law determined. The data obtained using the survey method were analyzed by frequency analysis, Chi-Square (Pearson Chi-Square), Kruskal Wallis, and Mann-Whitney U tests. There were significant differences between high school type with “If the personal data belonging to the taxpayer has processed, it has the right to obtain information about it” (Proposition 1), “The personal data belonging to the taxpayer should be kept for the required period” (Proposition 7) and “The collection of personal data for a general-purpose is in line with the principles of this law” (Proposition 9) in demographic features. It is thought that it will be beneficial in preventing future problems to be included in the curriculum of the students who will practice the accounting profession by the Law on Professional Ethics and Protection of Personal Data.

Cost analysis methods should enable business managers to make rational decisions. The rationality of decisions taken depends on cost analysis accurately determining cost of resources consumed for a product, supply channel or logistics activity. The transformation of Industry 4.0 Revolution in the production/service environments has relatively increased share of indirect costs within costs of cost objects. This transformation has made sure that volume-based distribution keys cannot be relied upon and uncover the shortcomings of traditional cost methods. As a result of changing conditions, using firstly Activity Based Costing (ABC) and then Time-Driven Activity Based Costing (TDABC) method has become a necessity for correct costing. In production/service environments equipped with advanced technologies, need for information enriched by more advanced cost methods, has brought TDABC method to fore, which can be applied more easily than ABC in more complex sectors and offers more accurate results. The aim of research is to determine green logistics costs of a recycling company with TDABC method. In our study, it is aimed to present an example for analysts to develop cost calculation tools by considering characteristics of their own businesses, supply chains, technologies, products and services in logistics sector where cost analysis is difficult and complex. Applicability of TDABC, a modern cost determination tool, in a green logistics enterprise has been tested. In order to clearly demonstrate the differences in present study, costs obtained with TDABC method were compared with costs calculated with ABC.

With the globalization of economic relations and trade, the severity of competition in airline companies is increasing and unit revenues are decreasing. In this environment, traditional cost accounting systems may be insufficient to produce solutions in the face of changing cost structures and increasing demand of airline companies. On the other hand, airline companies that manage their costs effectively and make continuous improvement gain a competitive advantage. Strategic cost management approaches have been developed to provide the necessary strategic information for businesses to gain competitive advantage. The aim of this study is to investigate the application of the target costing method, which is one of strategic cost management approaches, in airline companies. The results compiled with a questionnaire consisting of open-ended and multiple-choice questions on the feasibility of target costing, applied to the authorities on cost management in airline companies operating in Turkey, were analyzed and evaluated. It has been concluded that the target costing method is partially applied in the airline companies participating in the research or that some features of the method are used in cost planning. It is expected that airline companies and companies operating in similar service sectors will benefit from the results of the research and contribute to the literature of the article.

The aim of this study is to reveal the opinions and ideas of professionals regarding the imposition of a quota on the number of taxpayers served by accounting professionals and, within this framework, to share our observations and suggestions thereon. In this context, the data, obtained by survey from 394 Public Accountants and Financial Advisors who are registered with Ankara SMMM (Chamber of Public Accountants and Certified Public Accountants) and are self-employed, were evaluated via frequency distribution and arithmetic mean. The Kruskal–Wallis H test and Mann–Whitney U test were used in order to determine if, by their demographic features, there is a statistically significant difference regarding the standpoint of participants towards the profession, colleagues, professional association, and quota application. Based on the findings of our study, a quota should be imposed on the number of taxpayers according to 85.3 percent of the accounting professionals that took part in our study. We further found that accounting professionals have lost confidence in their colleagues and their sense of belonging towards their professional association and that the profession fails to satisfy their expectations, especially in social terms.

Due to the nature of banking activities, loans are the most important elements of the bank’s financial statements. The timing of impairment of loans and in what way is quite important determining its value in the statement of financial position. In the financial crisis of 2008, the late reflections of credit losses to the financial statements, bank bankruptcies that occurred as a result of the crisis and the economic outcome of these bankruptcies were pointeded this issue. The purpose of this study is to be explained the issues of credit loss expected in the scope of TFRS 9, which started to be implemented as of 01.01.2018, and its effect on accounting and financial reporting.

This study aims to discuss the failures with the reasons of Target Costing applications in Turkey. The reasons of the failures are not only the well-known claims such as cultural differences, lacking of efficient organizational culture for implementation of the method, problems in business ethics and unskilled labor. It is also the economic conditions of the countries (e.g. inflation and interest rate, exchange rate, level of uncertanity in economy), their production forms, the quality of products produced, the sectoral distribution of labor etc. The latter are as important as cultural differences. In this study, considering the countries’ economic sizes and geographic locations, the economic structures of 7 countries are compared by tables. These countries are evaluated according to the success they achieved in implementation of the Target Costing Method. Apart from that, data about the economic structures and production patterns of 10 different countries (Iraq, Jordan, Nigeria, Hungary, Nederland, India, Ireland, United Kingdom, New Zealand and Australia) are also included. Economic structures and production of the countries that successfully implement the method are found to be different from other countries’ economic structures and production.

Negative externalities do not create a cost for the companies or individuals who make up themselves, but they become a cost that society must endure. The state authority may receive a regulatory tax in proportion to the resulting cost from firms or individuals who cause negative externality as a result of an economic activity using the authority of taxation based on sovereignty power. Widely used mobile phones negatively affect human health by emitting radiation, especially in the head and torso part of the human body, leading to negative externalities. In our study, it is expected that mobile phone-producing companies that will assume the costs of negative externalities caused by the proposed tax in the form of taxes will be treated in a way that reduces negative externalities in order to minimize the additional cost.

Firmalarin, hizli ve sorunsuz bir sekilde hammaddenin elde edilisinden nihai tüketiciye ulasana kadar ki süreçte lojistik performanslarini, lojistik faaliyetlerden dogan lojistik maliyetlerini etkin bir sekilde yönetmesi gerekmektedir. Ayrica piyasada basarili olmak ve rekabet etmek isteyen firmalarin, firma performanslarinin ve ihracat performanslarinin da yüksek olmasi önemlidir. Böylece maliyetlerin de etkisiyle bu üç performans kriteri yüksek olan firmalarin, dis pazarda daha basarili olacagi muhtemeldir. Çalismada firmalarin lojistik performanslarini ve lojistik maliyetlerini (depolama, nakliye, siparis isleme, stok bulundurma, elleçleme, müsteri hizmetleri maliyeti vd.) etkin yönettiklerinde, hem iç piyasada hem de dis piyasada, firma performansini ve ihracat performansini nasil etkiledigi incelenmistir. Bu kapsamda Türkiye Ihracatçilar Meclisi’nin (TIM) 2019 yilinda açiklamis oldugu ilk 1000 ihracatçi firma arastirma raporunda yer alan; çelik, elektrik elektronik, hazir giyim ve konfeksiyon sektörlerinde faaliyette bulunan 240 firmaya online anket uygulanmistir. Çalismada yapilan yol analizi sonuçlarina göre; lojistik performansin finansal olmayan performans üzerindeki degisimin yaklasik yüzde 30’unu, lojistik performansin finansal performans üzerindeki degisimin yüzde 5,5’ini, lojistik performansin ihracat performansi üzerindeki degisimin yüzde 7,3’ünü, lojistik maliyetlerin ise lojistik performans üzerindeki degisimin yaklasik yüzde 10’unu açikladigi tespit edilmistir.

The cash flow statement, which provides information for businesses about their cash flows and the changes in their cash inflows and outflows, is important in meeting the information need of the business administrators, investors, and people interested in finance. The purpose of this study was to analyze the cash flow statements of a private healthcare group providing healthcare services and being traded in BIST using "cash flow ratio analysis" and “Cash Flow Patterns Method” developed by Gup et al. (1993). For this purpose, the cash flow statements (2017-2019) of the firm were examined in accordance with the "TMS-7 Cash Flow Statement" standard. As a result of the study, it was found that the private healthcare group showed a good fit to the Model 6, that is, “fast-growing young business” in 2017 and 2018, and to the Model 4, that is, “growing business” in 2019. Moreover, the cash flow ratio analysis supported these results.

In this study, two-way relationships between R&D expenses of enterprises and their business performance in terms of profitability and growth and reciprocal effects are examined. For this purpose, accounting-based panel data of firms quoted on Borsa Istanbul and having incessantly R&D expenses between 2005-2019 are used. Dumitrescu and Hurlin Heterogeneous Causality Test is performed for panel vector autoregressive (PVAR) models. According to the results of the study, Granger causality from R&D Intensity to assets growth is detected, and close to the expectations, the positive relationship usually stands out in the firm-based analysis. Moreover, Granger causality from R&D Intensity to return on assets is identified, but contrary to the expectations, the relationship is predominantly negative according to firm-based examination. In addition, Granger causality from R&D Intensity to return on equity, to return on sales and to equity growth are ascertained. On the other hand, Granger causality from equity growth and return on sales to R&D Intensity are identified.

Dijitallesme süreciyle birlikte günümüzde toplumsal yasamin ve mesleki gelisimin ulasmis oldugu noktaya bakildiginda bu alanda oldukça ilerlemenin oldugu görülmektedir. Dijital sistemler ve teknoloji, çagimizin gerekliligi olmakla birlikte bu gereklilikten en çok etkilenen meslekler arasinda muhasebe meslegi de yer almaktadir. Dijitallesmeyle birlikte muhasebe meslek mensuplari, sosyal hayatlarinda yasamis olduklari bu degisimi hiç kuskusuz ki mesleklerine de yansitmaktadir. Yaklasik on yil önce var olmayan e-fatura, e-beyanname, e-defter gibi birçok dijital sistem bugünlerde aktif bir sekilde kullanilmaktadir. Bu dogrultuda çalismanin amaci; dijital okuryazarligin teknik, bilissel ve sosyal alt boyutlarinin muhasebe meslegi üzerindeki etkisini incelemeyi içermektedir. Bu nedenle TR90 Bölgesi (Artvin, Giresun, Gümüshane, Ordu, Rize ve Trabzon)’nde faaliyet gösteren 184 muhasebe meslek mensubuna anket uygulanarak bir model olusturulmustur. Modelin test edilebilmesi için yapisal esitlik modeli kullanilmistir. Analiz sonuçlarina göre; dijital okuryazarligin teknik alt boyutunun muhasebe meslegi üzerinde pozitif ve yüksek oranda bir etkisinin oldugu belirtilebilmektedir. Ayrica dijital okuryazarligin bilissel ve sosyal alt boyutlarinin da muhasebe meslegi üzerinde pozitif bir etkiye sahip oldugu ancak teknik alt boyutu kadar yüksek bir orana sahip olmadigi söylenebilmektedir. Analiz sonuçlarina bakildiginda, söz konusu meslek mensuplarinin dijital okuryazarlik konusunda teknik boyutuna bilissel ve sosyal alt boyuttan daha fazla önem verdikleri söylenebilmektedir.

Leasing transactions are important not only in terms of meeting the goods and services needed by businesses and protecting businesses from financial risks but also in terms of evaluating the financial situation of the business. The process of reporting the leasing transactions of businesses will enable them to establish a correct communication with their environment and present the results of their activities in a realistic way. There are two standards in reporting the lease except tax legislation in Turkey. These standards are TFRS 16 Leases standard and 15th section of BOBI FRS titled Leases. In this study, TFRS 16 and the 15th part of BOBI FRS were examined, the similarities and differences of these standards were revealed, and finally, the reporting of lease transactions for the lessee side was examined with an example.

Bu çalismanin amaci, bazi finansal ve finansal olmayan parametreler yardimiyla finansal tablolardaki potansiyel hile riskini arastirmaktir. Hile riskinin tespiti için BIST sirketleri içerisinden Benford yasasina uyum kriterine göre kontrol ve risk gruplari belirlenmistir. Hile riskinde etkili olabilecek faktörler olarak; sektör, BIST risk gruplari, bagimsiz denetim firmalarinin büyüklügü, bagimsiz denetim yükümlülügü ve bagimsiz yönetim kurulu üye sayisi olmak üzere bes degisken seçilmistir. Bu amaçla BIST reel sektörde islem gören sirketlerin 2008-2017 yillari için bilanço ve gelir tablolari veri seti olarak alinmistir. Finansal tablolarin Benford yasasina uygunlugunu ölçmek için veri setine Benford analizi uygulanmistir. T-Testi, ANOVA ve TUKEY testleri gruplar arasindaki farklilikarin analiz edilmesinde kullanilmistir. Sonuç olarak, sirket gruplari arasinda hile riski açisindan anlamli farklar belirlenmis dolayisiyla söz konusu degiskenlerin finansal tablolarda hile riskini etkiledigi tespit edilmistir. Sirket sahipleri, muhasebe meslek mensuplari, denetçiler ve vergi otoritesi gibi çevrelerin bu yöntemi kirmizi bayraklari tespit etmek ve denetim hedeflerini seçmek için kullanabilecegi degerlendirilmektedir.

Son yillarda muhasebe hilelerindeki ve çözümü muhasebe bilgisini gerektiren muhasebe uyusmazliklarindaki artis nedeniyle adli muhasebe mesleginin önemi artmistir. Ancak bu meslek Türkiye’de beklenenden daha yavas gelismektedir. Türkiye’de adli muhasebe mesleginin gelismesi için adli muhasebenin uygulamalarina yönelik daha çok akademik çalismaya ihtiyaç bulunmaktadir. Adli muhasebe alaninda yapilan akademik çalismalar kitaplar, makaleler, tezler ve bildirilerden olusmaktadir. Bu çalismada, Türkiye’de 2004-2020 yillari arasinda adli muhasebe alaninda yazilmis yüksek lisans ve doktora tezlerinin nitel arastirma yöntemlerinden bibliyometrik analiz yapilarak bu alandaki bilimsel yönelimlerin incelenmesi amaçlanmistir. Yüksekögretim Kurulu Baskanligi Ulusal Tez Merkezi tez tarama sayfalarinda tez adinda ve dizininde “adli muhasebe” geçen tezler taratilmis ve 52 adet yüksek lisans, 11 adet doktora tezine erisilmistir. Bu kapsamda erisilen tezler, sekil ve içerik özellikleri, danismanlari, yazarlari ve üniversiteleri yönünden analiz edilerek, ortaya çikan sonuçlar yorumlanmistir. Çalisma sonucunda, tezlerin anahtar kelimelerinde en çok “adli muhasebe” ve “uzman taniklik” kavramlarinin kullanildigi tespit edilmistir. Ayrica tezlerde en çok ele alinan konunun “adli muhasebe farkindaligi” oldugu, en az ele alinan konunun ise “adli muhasebe egitimi” oldugu ortaya çikmistir.

In history; numbers, calculations, reporting and thereby accounting have great importance in the management of societies, businesses and individuals. The Ottoman Empire also effectively made use of its accounting systems in the state administration for six centuries. While the staircase method was successfully used in the state administration in this process, the double- entry bookkeeping method, which was put into written form especially in Europe in the 15th century, was not used. It is noteworthy that the double- entry bookkeeping method began to be used in the Ottoman Empire in the mid-19th century. The aim of the study is to examine the socio-cultural reasons why the double- entry bookkeeping method was used in the Ottoman Empire with a delay of nearly four centuries. While carrying out the present research, literature review including the social and cultural developments that took place during the Ottoman period were conducted. The obtained findings were evaluated from a historical point of view, and socio-cultural reasons affecting the aforementioned delay were revealed. As a result, the reasons such as the successful use of the staircase method, the development of private property, and the lack of teaching books were analyzed.

Günümüz küresel rekabet ortaminda yatirimcilar karar alirlarken güvenilir ve kaliteli bilgiye ihtiyaç duymaktadirlar. Denetçi, müsteri isletmenin hazirlayip sundugu finansal bilgileri belirli kriterler isiginda denetime tabi tutarak ilgili isletmenin finansal durumu hakkindaki görüsünü bir raporla sunmaktadir. Sunulan bu raporlara dayanilarak alinan kararlarin basarisi da bu raporlarda sunulan bilgilerin kalitesine baglidir. Kaliteli bilgiye olan ihtiyaç bagimsiz denetimde kalitenin önemini arttirmistir. Bagimsiz denetimde kalite ancak, mesleki baglilik düzeyi yüksek, mesleginde gerekli özen ve dikkati gösteren, tarafsiz kalabilen denetçiler ile mümkündür. Bu çalismanin amaci; denetim firmasinin faaliyet alaninin, denetçinin mesleki baglilik düzeyi ve denetimde kalite algi düzeyinde bir farklilik olusturup olusturmadigini tespit etmektir. Çalismada öncelikle bagimsiz denetimde kalite, mesleki baglilik kavramlari ele alinmis, daha sonra aktif denetçilik görevini yerine getiren bagimsiz denetçilerle yüz yüze görüsme yöntemiyle anket uygulanmistir. Elde edilen veriler t-testi ile analiz edilmistir.

Arastirmanin amaci, üniversitelerde staj (isbasi egitimi) uygulamasinin gerçeklestirildigi bölümlerden birisi olan Mehmet Akif Ersoy Üniversitesi Zeliha Tolunay Uygulamali Teknoloji ve Isletmecilik Yüksekokulu, Muhasebe ve Finansal Yönetim Bölümünde ögrenim gören muhasebe meslek adayi ögrencilerin stajdan beklentilerinin belirlenmesi ve bu beklentileri gerçeklesme durumlarinin arastirilmasidir. Bu amaç dogrultusunda, Muhasebe ve Finansal Yönetim Bölümü ögrencilerinden 120 kisiye hem staj öncesi hem de staj sonrasi anket uygulandigi için arastirma verileri, hem staj öncesi hem de staj sonrasi ankete gönüllü olarak yanit veren ögrencilerinden elde edilmistir. Arastirma amacina uygun olarak olusturulan hipotezler, 6 boyuta dönüstürülen sorularin ortalamalari alinarak test edilmistir. Arastirma verileri öncelikle Cronbach Alpha Testine tabi tutulmustur. Hipotez testleri Paired Samples T Testi (Bagimli Iki Örnek t-Testi) ile sonuçlandirilmistir. Arastirma sonucunda, olusturulan hipotezden 5’i kabul edilmis, 1’i ise red edilmistir.

Her meslekte oldugu gibi muhasebecilik mesleginde de meslek mensuplarinin uymalari gereken etik kurallar söz konusudur. Muhasebe meslek mensuplari mesleki faaliyetlerini gerçeklestirirken dürüst, tutarli, dogru, tarafsiz ve mesleki davranislarina özen göstermek zorundadir. Muhasebe meslegi açisindan etik; müsteriler, toplum ve diger meslek mensuplari ile olan iliskilerde uyulmasi gereken kurallarin yerine getirilmesidir. Muhasebe meslek etigi, muhasebe meslek mensuplarinin bagimsizligini, kendi kendilerini kontrol etmesini ve dürüstlügünü ifade eder. Bu çalismanin amaci, muhasebe egitimi alan Meslek Yüksekokulu Muhasebe ve Vergi programi ögrencilerinin muhasebe meslek etigi algi düzeylerini tespit etmek ve meslek etigi algilari ile demografik özellikleri arasinda anlamli farkliliklarin olup olmadigini arastirmaktir. Bu amaç dogrultusunda, Agri Ibrahim Çeçen Üniversitesi Agri Meslek Yüksekokulu’nda 2018-2019 Bahar döneminde Muhasebe ve Vergi Programi’na kayitli birinci ve ikinci sinif ögrencilerine anket uygulanarak arastirma verileri elde edilmistir. Verilerin analiz edilmesinde SPSS 22 paket programi kullanilmistir. Verilerin degerlendirilmesinde tanimlayici istatistiksel yöntemleri olarak frekans, ortalama, standart sapma kullanilmistir. Iki bagimsiz grup arasinda niceliksel sürekli verilerin karsilastirilmasinda t-testi, ikiden fazla bagimsiz grup arasinda niceliksel sürekli verilerin karsilastirilmasinda tek yönlü Anova testi kullanilmistir. Anova testi sonrasinda farkliliklari belirlemek üzere tamamlayici post-hoc analizi olarak Scheffe testi kullanilmistir. Sonuç olarak; genel olarak ögrencilerin muhasebe meslek etigi algilamasinin etki düzeyinin orta düzeyde oldugu tespit edilmistir. Ayrica, ögrencilerin meslek etigine yönelik bazi algilari ile demografik özellikleri arasinda anlamli farkliliklar tespit edilmistir.

Bu çalismada, dünyada paylari borsada islem gören konaklama hizmetleri, eglence hizmetleri ve yiyecek içecek hizmetleri alt sektörlerinde ve alt sektörlerin dâhil edildigi turizm sektöründe faaliyet gösteren isletmeler örnekleminde maliyet yapiskanligi davranisinin pay getirisine etkisinin tespit edilmesi amaçlanmistir. Satislarin maliyeti, satis ve genel yönetim giderleri ile toplam faaliyet giderleri maliyet yapiskanliginin ayri ayri incelendigi çalisma, 2008-2017 dönemi yillik verilerini kapsamaktadir. Çalismada analizler havuzlanmis en küçük kareler yöntemiyle gerçeklestirilmistir. Çalismada, maliyet yapiskanliginin pay getirisine etkisinin maliyet unsuru ve sektöre bagli olarak farklilik gösterdigi bunun yani sira turist sayilarindaki degisimin eglence hizmetleri sektörü disinda pay getirisinde etkili oldugu saptanmistir.

Bu çalismanin amaci, BIST KOBI SANAYI endeksinde yer alan firmalarin Entelektüel Sermayeleri ile Firma Performanslari arasindaki iliskiyi arastirmaktir. 20013-2015 yillari arasinda BIST’e kayitli, KOBI ölçegindeki firmalarin verileri kullanilmistir. Bu çalismada, Ante Pulic tarafindan gelistirilen Entelektüel Katma Deger Katsayisi (VAIC) yöntemi kullanilmistir. Firma piyasa degeri (MB), aktif devir hizi (ATO), aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) performans ölçüsü olarak kullanilmistir. Verimlilik ölçüsü aktif devir hizi (ATO), kârlilik ölçüleri için de aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) kabul edilmistir. Çoklu regresyon ve Korelasyon yöntemi kullanilarak analizler yapilmistir. Bu çalismada, VAIC ve bilesenlerinin KOBI ölçegindeki firmalarda kârlilik üzerinde önemli etkilerinin bulundugu görülmüstür.

BDS 701 Kilit Denetim Konularinin Bagimsiz Denetçi Raporunda Bildirilmesi Standardi, Bagimsiz Denetim Standartlarina eklenen yeni bir denetim standardidir. Türkiye Kamu Gözetimi Muhasebe ve Denetim Standartlari Kurumu (KGK) tarafindan yayimlanan ve 09.03.2017 tarihinde yürürlüge giren standarda göre, 2017 yili finansal raporlarinin denetim raporlarinda Kilit Denetim Konulari bölümüne yer verilecektir. Bu çalismada standardin uygulamaya konulmasi ile standart yapicilarin ulasmak istedigi hedeflerle, denetim raporu kullanicilari ve akademik çevrelerce standart hakkinda dile getirilen endise ve çekinceler dikkate alinarak bir anket hazirlanmistir. Anket uygulamasi ile denetim standartlari ve denetçi raporu konularinda bilgisi olan kamu sektöründe bagimsiz dis denetim çalismalarini yürüten denetçilerin, standartla ilgili hedef ve endiseleri ifade eden görüslere hangi oranda katilip katilmadigi arastirilmistir. Sonuçlar katilimcilarin, genel olarak standardin uygulamasinin olumlu sonuçlar dogurmasini beklediklerini, bununla birlikte az da olsa bazi konularda endise ve tereddütlerinin oldugunu göstermektedir.

Bu çalismanin temel amaci, lisans düzeyinde muhasebe dersleri alan ögrencilerin bu derslerdeki akademik basarisi ile üniversite giris sinavindaki matematik bilgi düzeyi arasindaki iliskiyi ölçmektir. Bu amaç dogrultusunda Inönü Üniversitesi IIBF Isletme Bölümü 4. sinif ögrencilerinin üniversiteye giriste sergiledikleri matematik performanslari ile muhasebe derslerindeki performanslari arasindaki iliski incelenmistir. Ayni zamanda ögrencilerin muhasebe ders veya derslerindeki basarilarinin izleyen dönemlerde aldiklari diger muhasebe ders veya derslerindeki basarilari ile iliskisi de incelenmistir. Ögrencilerin üniversiteye giris sinavinda yaptiklari Türkçe dersi net sayilari ve orta ögretimdeki basari durumunu yansitan ortaögretim basari puanlari ile lisans egitimi sirasinda aldiklari muhasebe derslerindeki performanslari arasindaki iliskiler de arastirilmistir. Ikili gruplar halinde ele alinan derslerdeki basari arasindaki iliski korelasyon analizi ile tespit edilmeye çalisilmistir. Arastirmanin sonucunda ögrencilerin matematik bilgi düzeyi ile muhasebe derslerindeki basarilari arasinda anlamli bir iliski tespit edilememistir. Ancak farkli dönemlerde alinan muhasebe dersleri arasinda anlamli iliskiler tespit edilmistir.

Iç denetim ve bagimsiz denetim iliskisi, isletmelerin gerek hissedar gerekse daha genis paydas kesiminin haklarini koruyabilmesi ve sürdürülebilir biçimde faaliyet göstermesi açisindan kritik öneme sahiptir. Hem iç denetim standartlarinda hem de bagimsiz denetim standartlarinda bu iliskiye yönelik düzenlemeler bulunmaktadir. Diger taraftan iç denetim ve bagimsiz denetim iliskisine etki eden ve bu iliskiden etkilenen birçok farkli isletme operasyonu ve karari da bulunmaktadir. Bu çalismanin temel amaci, Türkiye’de iç denetim ve bagimsiz denetim iliskisini konu alan lisansüstü tez çalismalarinin içerik analizinin gerçeklestirilerek uluslararasi literatürdeki çalismalar perspektifinde gelecek arastirmalara yol göstermektedir. Bu kapsamda öncelikli olarak modern iç denetim ve bagimsiz denetim fonksiyonlari kavramsal tasarimlari ve iliskili literatür çerçevesinde incelenmistir. Bu inceleme sirasinda özellikle son 10 yilda arastirmacilar tarafindan gerçeklestirilen çalismalar, alt basliklari ve ilgilendikleri iliski türü bakimindan siniflandirilarak sunulmustur. Daha sonra YÖK tez veri tabani yardimiyla iç denetim ve bagimsiz denetim iliskisini konu alan yüksek lisans ve doktora tez literatür taramasi gerçeklestirilmistir. Genel itibariyle Türkiye’deki tez çalismalarinin iç denetimin etkinligi ve kalitesi çerçevesinde bagimsiz denetim süresi ve kalitesine odaklandigi görülmektedir. Bu çerçevede ulusal tez literatürünün agirlikli olarak teorik ya da uygulama bakimindan anket yöntemini tercih ettigi anlasilmaktadir. Uluslararasi literatür incelendiginde ise denetim kalitesi, denetim ücretleri ve denetimin zamanliligi gibi konularin iç denetim biriminin çalismalari, yapisi ve iç denetçilerin özellikleriyle iliskilendirildigi görülmektedir. Bagimsiz denetimin kalitesi, ücretleri ve etkinligiyle ilgili konular özellikle seffaflik raporlamasi çerçevesinde arastirmacilarin da daha fazla veriye erisebilmesi imkâni sebebiyle gelecek çalismalarda degerlendirilebilecek iliski noktalari olarak önerilmektedir.

Following the establishment of public oversight authorities in the world, the Public Oversight Accounting and Auditing Standards Authority (POA) was established in 2011, as a reflection of the European Union (EU) accession process and the need to gather many different authorities in the field of independent auditing under one roof. POA, as the oversight authority of independent auditing, has started inspection activities since 2014. The results of the inspection have been shared with the public through annual inspection reports since 2016. According to these reports the evaluation of independent audit’s inspection in Turkey shows that the level of compliance with independent auditing standards and the quality of auditing increases every year. On this road covered in independent audit, as well as the effectiveness of the POA over the inspection and its effective use of disipline, compliance of independent auditors with the rules and positive contributions of compulsory education processes cannot be denied.

Although the International Accounting Standards Board states that over 166 jurisdictions have globally adopted IFRS/IAS, this statement, unfortunately, overlooks the reporting firms financial statements actual compliance level. Despite the international accounting communities continued efforts, there remains a worrying trend of non-compliance within financial statements prepared according to the International Financial Reporting Standards. Serving as a mechanism towards ensuring that the firms financial reports are understandable, transparent and reliable, and prepared following the current legislation and international accounting standards, the Audit Committee (AC) is uniquely positioned to increase the quality of information produced by organizations. By employing the International Accounting Standard 24 "Related Party Disclosures", this paper aims to empirically measure Turkish manufacturing firms compliance levels listed on the BIST within 2019. Moreover, the paper attempts to analyze the driving role AC characteristics play in increasing compliance within the firms. It is hoped that the results of this research will hold particular importance for researchers and regulatory agencies in promoting further improvements of the Audit Committee.

IFRS 16 Leases standard was issued by IASB in January 2016 and came into effect to be applied for the periods beginning on or after January 1, 2019. This study aims to determine the financial impacts of IFRS 16 as of the end of the first year (2019) mandatory application on the companies listed in BIST as of May 2020, operating in specific sectors. Content analysis was conducted for 2018 and 2019 year-end reports of 227 entities operating in the retail trade, manufacturing, IT, construction and public works, transportation, storage and telecommunication sectors at BIST, and the reports of 28 entities that disclosed the necessary financial information were analyzed. The results confirm that liquidity and profitability ratios have decreased, financial leverage has increased, and the interest coverage ratio has decreased. According to the dependent (paired) samples t-tests, this study also finds that, except for the transportation, storage, and telecommunication sectors, the only statistically significant difference is observed in asset turnover. And in general, the effects of the application of IFRS 16 on the financial ratios are most evident in the retail trade sector.

Through this study, it was aimed to determine the firm-level factors affecting the likelihood of publishing sustainability reports prepared in accordance with the Global Reporting Initiative (GRI) reporting guidelines. For this purpose, financial data of the Turkish companies for 2009-2017 were gathered from Datastream database and GRI-based reporting data of the firms were obtained from GRI Sustainability Disclosure Database, then these two datasets were combined on the firm-year basis and analyzed by panel logistic regression method. The results of the regression analysis show that there is a significant and positive relationship between firm size and profitability and the likelihood of publishing GRI based sustainability report. On the other hand, financial leverage ratio, the ratio of capital expenditures to sales, and free cash flow per share are determined as the financial indicators which do not have a significant correlation with GRI-based reporting. It is also found that the level of GRI based reporting varies depending on the sectors of the companies. The findings of this research provide evidence for the level of Turkish firms’ compliance with international standards of sustainability reporting and the driving factors of this process.

The purpose of this study is determine of compliance of keywords of accounting science published by the Intercollegiate Board of T.R with academic publications in Turkey. The scope of the this article are books published in Turkey, literature reviews and articles published in academic journals in 2015-2019 years in Turkey. Research results show that keywords of accounting science is not fully compatible with academic studies in Turkey and keywords does not fully reflect academic studies. It has been observed that some keywords can be classified within the scope of other keywords, some keywords have a very narrow scope while others have a broad scope. In addition, it has been observed that some keywords are used by other scientific fields, and there is no clarity on which studies within these keywords are within the scope of accounting science. In addition, it has been determined that between the years 2015-2019, articles were published mostly within the scope of the Financial Statement and Performance Analysis keyword, and at least within the scope of Non-Profit Institutions Accounting and Accounting Theory. It is also noteworthy that the use of accounting science associate professorship keywords is not common in articles.

Financial statement fraud is when companies change and publish the data in their financial statements in line with their interests. Detecting financial statement fraud that causes serious damage to organizations, stakeholders, and the economic structure is an important problem. There are various control mechanisms for this. However, there is a need for innovative control methods against new fraud methods that may be developed over time. Data mining is a promising field for detecting financial statement fraud. In the classification analysis of data mining, patterns are obtained from existing data with classification methods, and these are used in the classification of unseen units. In this study, research was carried out on the identification of companies with the risk of financial statement fraud through the classification methods of data mining. The data were obtained from the financial statements published by companies traded in Borsa Istanbul between 2014 and 2018. Seven classification methods were used first, and the three most successful ones were selected. In the next stage, hyperparameter optimization was carried out to improve the performance values. Accuracy rates of 91.73 percent with K-Nearest Neighbor, 90.51 percent with Random Forest, and 90.37 percent with XGBoost were obtained from the classification methods, and the best prediction rate was obtained with K-Nearest Neighbor. In the last part, the best performance values were also obtained with K-Nearest Neighbor in the comparisons using random sub-sampling method.

Related party transactions are transactions that can be carried out both between institutions and individuals with institutions. These transactions may take place between the parties in the form sale/purchase of goods and services or also may take place in the form of debt exchange. Such transactions are required to be disclosed in accordance with the accounting/financial reporting standards in terms of the accuracy of the financial reports. It can be stated that the the firm value may be affected positively or negatively due to the related party transactions disclosed. The purpose of the research is to determine whether the related party transactions affect or not the firm value. In this sense, it has been investigated on 41 industrial enterprises in BIST 100 whether the related party transactions with other variables that affect the firm value. As a result of this research, it has been determined that the related party transactions do not affect the firm value for 41 enterprises. On the other hand, it was determined that the market to book value ratio and return on equity ratio positively affect the firm value, and it was determined that the financial leverage has negative effect on the firm value.

Perhaps, happiness is a phenomenon that has been researched by philosophers and scientists for thousands of years. As a result of these studies, which think over on how people can be happy, various sources of happiness have been proved. In this study, the variables of meaning of work and meaning of life, which are thought to be determinants of happiness in the sample of accounting professionals, have been discussed. The sample consists of professional accountants working in Antalya, Isparta and Burdur provinces. In this context, the research has been carried out with 250 employees. The survey method was used as a data collection technique in the research. Data were collected via 3 different scales consisting of 21 items in total. The collected data were analyzed with the structural equation model and the hypotheses were tested. According to the results of the analysis, the happiness level of the accounting professionals was well above the midpoint. In addition, it has been determined in the study that accounting professionals find their works and lives meaningful just above the midpoint. Finally, this study reveals that the meaning of the work together with the presence of meaning, which is one of the sub-dimensions of the meaning of life, has also positive and significant effects on the happiness of the accounting professionals.

Nowadays, developments and transformations in technology has affected accounting area significantly and brought forward new applications. Ministry of Treasury and Finance has decided to implement e-document system gradually in order to improve the accounting processes of businesses. In this context, documents used by companies in business life such as electronic invoice(e-invoice), electronic ledger (e-ledger) and electronic archive invoice (e-archive invoice) are carried to electronic media. This has brought about significant changes in accounting process. The aim of the study is to reveal the opinions of members of accounting profession who are one of the most important factors putting electronic accounting (e-accounting) applications into practice regarding electronic-applications. In the study, semi-structured interview techniques as a qualitative research method is used. The research is implemented to members of accounting profession who are self-employed in Isparta city center. The results indicate that members of accounting profession believe that electronic accounting (e-accounting) practices are necessary for Turkey, however the taxpayers/businesses are not ready yet to implement it.

In a globalizing world, the importance of information, innovation and technology has increased in intense competitive environment. The use of these factors in production emerges as indispensable factors that direct the wealth of countries by providing superiority in the competitive environment. World-wide technology development areas that are established to identify the use of these resources in production with the spirit of entrepreneurship, and various incentive and support mechanisms specific to these areas are offered. In Turkey, the incentives and supports are constantly being increased. However, the relevant legislation regarding accounting practices for incentives and supports in technology development areas is not sufficiently clear and this issue is subject to criticism by the players of the sector. Moreover, due to the lack of proper understanding of the subject, especially wrong applications regarding tax incentives and criminal sanctions can be exposed. This study aims to be a framework for the accounting of incentives and supports for companies in technology development areas. Regarding this purpose, it is aimed to examine, to identify, and to account the incentives and supports specific to the companies in the areas within the scope of the new regulations. In our study, our thoughts on the accounting practices of the incentives and supports specific to the companies in the area were shared using the case study method through hypothetical examples.

Production and trade of counterfeit and pirated products have increased in recent years. The effects of the market of counterfeit and pirated products, which increased due to reasons like technology and internet, increased in parallel. One of the effects of counterfeit and pirated products is related to taxation. Counterfeit and pirated products are generally non-taxable and result in tax revenue loss. From this point on, in this study, estimates about the loss of tax revenue created by counterfeit and pirated products in the world and Turkey and obstacles to estimate the tax loss were investigated. According to the results of the study, in the world and Turkey, counterfeit and pirated products cause substantial tax loss and there are some obstacles to making an up-to-date and consistent estimate of the amount of the loss in question.

Bu çalismada, Vergi Usul Kanunu (VUK), Tam Set Muhasebe/Finansal Raporlama Standartlari (TMS/TFRS) ve Büyük ve Orta Boy Isletmeler Için Finansal Raporlama Standartlari (BOBI FRS)’nda yer alan degerleme esas ve ölçüleri incelenmistir. Bu çalismanin amaci; TMS/TFRS, BOBI FRS ve VUK açisindan degerleme esas ve ölçülerinin, finansal durum tablosu aktif yapisi unsurlari üzerinde karsilastirilarak ortak bir degerleme esas ve ölçüsünün ortaya konulmasidir. Çalismanin odaklandigi nokta VUK, TMS/TFRS ve BOBI FRS’nin finansal raporlama açisindan benimsemis olduklari yaklasimlardir. VUK, isletmelerin devlete saglayacagi verginin dogru hesaplanmasi açisindan finansal raporlamanin gerçeklesmesi üzerine odaklanirken, TMS/TFRS ve BOBI FRS finansal bilgiye ihtiyaç duyanlara ihtiyaca ve gerçege uygun, anlasilabilir, karsilastirilabilir, dogrulanabilir ve zamaninda finansal bilgiyi sunmayi hedeflemektedir. Benimsenen hedeflerin farkliligindan dolayi degerleme ölçüleri de farklilik göstermektedir.

With the increase in information technology products in the business world, the structure, direction and functioning of businesses have undergone a significant change and internal audit activities have taken their share from this situation. The increasing and widespread use of artificial intelligence, data mining, machine learning, big data analytics and robotic process automations has revealed the concept of intelligent automation technology, and the future role of internal audit activities, whose use in business operations has been a curiosity, has begun to be questioned. In this study, it is aimed to investigate the use of intelligent automation technology products in internal audit activities and their role in the future of the internal audit profession. The difficulties encountered in practice access and use of these products in Turkey due to limited in line with the purpose of the study, the use of smart automation technology in internal auditing has been discussed from a theoretical perspective, and some suggestions have been made by referring to the studies foreseen in the future.

With the reform carried out on 26/4/2006 in the Environmental Law No. 2872, the trial procedure and collection of administrative fines within the scope of this Law have been differentiated from the procedure in the Misdemeanor Law No. 5326. However, with the amendment made in the Law of Misdemeanors at the end of the same year on 6/12/2006, the finality requirement was imposed for administrative fines that are recorded as income to the general budget in order to be collected by the the tax offices. The stipulation of the finality requirement in terms of all administrative fines in the Law of Misdemeanors while there is no finality requirement of administrative fines in the amended Environmental Law, has raised the question about which Law will be applied in the collection of the aforementioned fines. The Ministry of Environment and Urbanization does not wait for the finalization of the administrative fines for collection long since, in the scope of the Environmental Law claiming it to be a special law. But the tax offices which are requested to collect the fines, do not make collections without finalization in accordance with the General Communiqué on Collection issued by the Ministry of Treasury and Finance. This difference of attitude, which has been ongoing for a long time in practice, causes legal disputes between both citizens and administrations. In the study, the legal reasons underlying the dispute are discussed and the steps to be taken for a solution are emphasized.

Chinese origin products dominate the international markets due to their cheap labor. In this way, China has gained a competitive advantage. Countries, such as the United States of America and Germany, which owe their social welfare to production and exports, need a new industrial revolution in order to be competitive. The name of the new revolution was announced in 2011 in Hannover as Industry 4.0. This new concept aims at fully handing the production process over robots. This transformation will be realized with smart factories equipped with smart machines and producing smart products. This concept, which means paradigm change in production, has attracted the attention of the production sector and academia. This study examines the possible effects of Industry 4.0 on production costs. With Industry 4.0, production and transportation costs as well as quality management costs are expected to decrease significantly. In addition, human errors are expected to decrease. With the reduction of wastage and errors, productivity will increase in production. Turkeys infrastructure needs to be prepared to give this conversion rate. Education should be reformed according to new fields of study and the existing workforce should be made ready for Industry 4.0 applications through trainings.

The article aims to develop a scientific perspective for future studies by reviewing the relevant literature and synthesizing the available literature data within the framework of published studies on risk reporting between 2000 and 2020 years. In this research which content analysis is preferred in data collection was determined that a significant part of the studies examined were carried out after 2010, practiced on non-financial enterprises and covered a single country. In addition, that the majority of the articles and theses, both in papers and theses, are prepared in European countries and generally reveal the degree of relationship between various aspects of the enterprise (size, the structure of board, sector in which they operate) and the level of risk reporting has been concluded.

In order to reduce the adverse economic effects of the Covid-19 outbreak, provisional 13 was temporarily added to the Turkish Commercial Code (TCC) numbered 6102. It was stated in the regulation that the amount of cash dividends from 2019 profit to shareholders of capital companies in 2020, didn’t exceed 25% of the distributable profit. In this study, the effects of the cash dividends distribution restrictions imposed by the regulation on the dividend policies and other financial decisions of capital companies are evaluated. Accordingly, the regulation had a high financial relieving effect for companies in 2020. Since there was no restriction on the distribution of stock dividends, companies were encouraged in this direction. In addition, it is concluded that liquidity risk, financial risk and cost of capital were decreased and the financial structure of the companies was strengthened. However, it is not enough for the regulation to be valid until 31.12.2020. The duration of the regulation should have been extended, as the effects of Covid-19 continued intensely in 2021.It would be better for companies and the Turkish economy to extend the duration of the regulation to a period when the impact of Covid-19 will be reduced and companies’ sales will increase. As a result of the distribution of the remaining distributable profits of 2019 in 2021, companies will be adversely affected by this situation.

The aim of this study is to determine the attitudes of the accounting professionals operating in Yozgat about e-invoice and e-ledger applications. This study also aims to investigate whether the accounting professionals’ attitudes on the e-invoice and e-ledger applications become different for their positions and experiences. For this purpose, a questionnaire was carried out with 54 accounting professionals. The data were analyzed by using the arithmetic means of answers, frequency analysis, and one-way ANOVA and one-way MANOVA analysis. In addition, in the hypothesis with significant difference, Tukey test was used to determine the source of the difference. As a result of this study, there are situations where participants think that e-applications are useful, as well as when they are unsure about the usefulness of e-applications. Participants are unable to demonstrate a clear attitude that the e-applications of the Ministry of Treasury and Finance have been successfully implemented. Participants closely follow the developments regarding e-applications and also have suggestions for e-applications. For their positions and experiences, the participants’ attitudes on e-applications, except for their ideas on the evaluation of the Ministry of Treasury and Finance’ e-applications, do not different.

The Covid-19 Pandemic, which has emerged in China since the beginning of 2020 and has affected the whole world, has brought negative effects not only in terms of health, but also in many aspects, especially economic, social and cultural activities. The increasing number of cases and the unavoidable spread of the pandemic process have caused it to emerge in some uncertainties on a global basis. These negativities and uncertainties deeply affected the operations and financial structures of the business as in all other fields and created negative effects on the financial statements in many ways. The pandemic process negatively affected the activities of sports clubs, as in many other areas, and caused a significant decrease in all revenues of the clubs, especially the audience and product sales revenues; In this case, it was reflected in the financial statements of the clubs. When we take in this area both by developments all over the world in Turkey, a period of postponement of sporting matches, spectators or to start to be made with a very low capacity of the competition, made it difficult to fulfill their obligations due to the very large decrease in the income of the club. In this process, the fulfillment of the financial obligations of the clubs left the clubs, which were already in financial difficulties, in serious difficulties. At the same time, this situation deteriorated the liquidity of the clubs and brought serious negativities on their cash flows. These negativities in cash flows had significant effects on the sustainability of club activities and their ability to pay debt. In this study, the negativities in the financial structures and liquid structures of the sports clubs most affected by the pandemic process were examined, possible risks were discussed, the effect of this on the financial structure and reporting was analyzed, and evaluations were included with the prominent issues.

Bu çalismanin amaci, BIST KOBI SANAYI endeksinde yer alan firmalarin Entelektüel Sermayeleri ile Firma Performanslari arasindaki iliskiyi arastirmaktir. 20013-2015 yillari arasinda BIST’e kayitli, KOBI ölçegindeki firmalarin verileri kullanilmistir. Bu çalismada, Ante Pulic tarafindan gelistirilen Entelektüel Katma Deger Katsayisi (VAIC) yöntemi kullanilmistir. Firma piyasa degeri (MB), aktif devir hizi (ATO), aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) performans ölçüsü olarak kullanilmistir. Verimlilik ölçüsü aktif devir hizi (ATO), kârlilik ölçüleri için de aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) kabul edilmistir. Çoklu regresyon ve Korelasyon yöntemi kullanilarak analizler yapilmistir. Bu çalismada, VAIC ve bilesenlerinin KOBI ölçegindeki firmalarda kârlilik üzerinde önemli etkilerinin bulundugu görülmüstür.

Bu çalismanin amaci, BIST KOBI SANAYI endeksinde yer alan firmalarin Entelektüel Sermayeleri ile Firma Performanslari arasindaki iliskiyi arastirmaktir. 20013-2015 yillari arasinda BIST’e kayitli, KOBI ölçegindeki firmalarin verileri kullanilmistir. Bu çalismada, Ante Pulic tarafindan gelistirilen Entelektüel Katma Deger Katsayisi (VAIC) yöntemi kullanilmistir. Firma piyasa degeri (MB), aktif devir hizi (ATO), aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) performans ölçüsü olarak kullanilmistir. Verimlilik ölçüsü aktif devir hizi (ATO), kârlilik ölçüleri için de aktif kârlilik (ROA) ve öz sermaye kârliligi (ROE) kabul edilmistir. Çoklu regresyon ve Korelasyon yöntemi kullanilarak analizler yapilmistir. Bu çalismada, VAIC ve bilesenlerinin KOBI ölçegindeki firmalarda kârlilik üzerinde önemli etkilerinin bulundugu görülmüstür.