A research on the viewpoints of business on accounting and their expectation from accountant

Abstract

Businesses need the support of accountants more than before for both to succeed in their operations and to fulfill their legal obligations which increased with regulations such as new TCC. Accordingly, expectations of businesses from accountants differ and increase every day. Although the accountancy profession was identified by law, accountants are faced with many different customer expectations in practice.In this context, the viewpoints of businesses on accounting and their expectations from accountants are aimed to be determined. For this purpose, a questionnaire was conducted to businesses in the province of Burdur. As a result of analyzing the data obtained from the survey by using SPSS; business managers perceived accounting as calculating of tax which will be paid and records and reporting the financial transaction. In addition, expectations of accountants are mostly about recording financial transactions in accordance with regulations and fulfilling its responsibilities to fiscal and social security institution. Finally, it was showed that there are significant relationships between the accountant expectations and some demographic characteristics.