SavedAdd your journal

Journals / Reforma / 2014 / Sayı: 64

ACCOUNTING CULTURE İN KYRGYZSTAN

KIRGIZİSTAN’IN MUHASEBE KÜLTÜRÜ

Nevzat TETİK
Journal
Reforma
Pages
39–45
Publication Date
2014-05-01
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia.
📊
Key Findings & Data:Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition.
💡
Conclusion & Impact:Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Central Asian Turkish Republics · accounting · Kyrgyzstan

Abstract

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

Özet

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

🔖

Cite This Article

TETİK, N. (2014). ACCOUNTING CULTURE İN KYRGYZSTAN. Reforma, Sayı: 64, 39–45. https://ajindex.com/articles/65690

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (10)

  1. Akay, Hüseyin – Nacimudinova, Seyil, “Kırgız Tekdüzen Hesap Planı ve Kırgız Tekdüzen Hesap Planının Türk Tekdüzen Hesap Planı İle Karşılaştırılması”, Manas Üniversitesi Sosyal Bilimler Dergisi Sayı:16, s. 57-77, 2006.
  2. Akay, Hüseyin – Nacimudinova, Seyil, “Kyrgyz Accounting Law in Soviet and İndependence Period”, 12th World Congress of Accounting Historians, Congress Proceedings Vol: I, July 20-24, s. 441-450, 2008,
  3. İstanbul-Türkiye. Akay, Hüseyin – Pirimbayev, Cusup, “Kırgızistan’da Muhasebe Eğitimi ve Uluslararası Muhasebe Standartlarının Muhasebe Eğitimindeki Rolü Üzerine Bir Araştırma”, XXV. Türkiye Muhasebe Eğitimi Sempozyumu Kitapçığı, Hacettepe Üniversitesi Yayınları, 19-23 Nisan, 2006, s. 209-217, 2006,
  4. Bodrum-Türkiye. Anvaripour, Neside Tas – Reid, Barry – Jusupbekov, Aybek, Diagnostic Study of Accounting and Auditing Practices in Kyrgyz Republic, Asian Development Bank, 2004, Philippines. Finansal Raporlama ve Denetim Standartları Devlet Komisyonu, Denetim Kanunu, 2002,
  5. Bişkek-Kırgızistan. Hakikat, Tercüme, Kırgızistan Tek Düzen Hesap Planı, Hakikat tercüme Limited Şirketi, 2012,
  6. Bişkek-Kırgızistan. Karakaya, Mevlüt, “Studies on Accounting Standards in Kyrgyzstan”, Gazi Üniversitesi,
  7. İ.İ.B.F. Dergisi, Sayı 3, s. 91-106, 1999.
  8. Karamollaoğlu, A Ömer, “Kırgız Sayıştayının Kapasite Geliştirme Faaliyetleri”, Sayıştay Dergisi, Sayı: 81, s. 143-153, Nisan-Haziran, 2011.
  9. Kırgızistan Muhasebe Kanunu, Finansal Raporlama ve Denetim Standartları Devlet Komisyonu, 2 Nisan, 2002,
  10. Bişkek-Kırgızistan. Öz, Ersan-Gülten, Selçuk-Yusufoğlu, Arkan, “Kırgızistan’da Girişimcilik Faaliyetlerinin Finansal ve Vergisel Yönleri”, 6. Uluslararası Girişimcilik Kongresi (ICE’14), 24-26 Nisan-2014, s. 245-251, 2014, Bişkek-Kırgızistan. 117 nolu Kırgız Cumhuriyet Kırgız Sayıştayı Kanunu, 13.08.2004, Bişkek-Kırgızistan.