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Journals / Muhasebe ve Finansman Dergisi / 2012 / Cilt: 0 - Sayı: 53

Factors affecting accounting quality and situation in Turkey

Muhasebe kalitesini etkileyen faktörler ve Türkiye'deki durum

Ümit GENÇOĞLU GÜCENME
Yasemin ERTAN
Pages
1–24
Publication Date
2022-10-18
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Situation in our country in terms of these factors is interpreted in accordancewith previously studies and the affects of Turkish Accounting Standards/ Turkish Financial Reporting Standardson our country accounting system is discussed.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:What is accounting quality?
📊
Key Findings & Data:Is implementation of accounting applications harmonized with InternationalAccounting Standards/ International Financial Reporting Standards, in other word only a common language,implementation of common accounting principles, sufficient to increase accounting quality?
💡
Conclusion & Impact:Situation in our country in terms of these factors is interpreted in accordancewith previously studies and the affects of Turkish Accounting Standards/ Turkish Financial Reporting Standardson our country accounting system is discussed.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

What is accounting quality? Is implementation of accounting applications harmonized with InternationalAccounting Standards/ International Financial Reporting Standards, in other word only a common language,implementation of common accounting principles, sufficient to increase accounting quality? To answer thesequestions, in this study the term of accounting quality and the factors affecting accounting quality is explainedby conducted a literature review. Situation in our country in terms of these factors is interpreted in accordancewith previously studies and the affects of Turkish Accounting Standards/ Turkish Financial Reporting Standardson our country accounting system is discussed.

Özet

Muhasebe kalitesi nedir? Uluslararası Muhasebe Standartları/ Uluslararası Finansal raporlamaStandartları ( IASs/IFRSsyi ) ile uyumlu muhasebe uygulamalarının gerçekleştirilmesi, yani yalnızca ortak dil,ortak muhasebe ilkelerinin kullanılması, muhasebe kalitesinin arttırılması için yeterli midir? Sorularına cevaparamak üzere gerçekleştirilen bu çalışmada, literatür taraması yapılarak muhasebe kalitesi kavramı vemuhasebe kalitesini etkileyen faktörler hakkında açıklamalar yapılmıştır. Bu faktörler açısından ülkemizdekidurum, gerçekleştirilmiş olan çalışmalar doğrultusunda yorumlanmış ve Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları(TMS/TFRS)nın, ülkemiz muhasebe sistemi üzerindeki olası etkileriüzerinde durulmuştur.

🔖

Cite This Article

GÜCENME, Ü. G., ERTAN, Y. (2022). Factors affecting accounting quality and situation in Turkey. Muhasebe ve Finansman Dergisi, Cilt: 0 - Sayı: 53, 1–24. https://ajindex.com/articles/582573

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