Journal Of Accounting, Finance And Auditing Studies

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1 Hisse Bazl? Ödemelerin TFRS-2 Standard?na Göre Muhasebele?tirilmesi (Accounting For Share Based Payments According to TFRS-2) , Erdal YILMAZ
Özet TFRS-2 Hisse Bazl? Ödemeler standard?, özkayna?a dayal? hisse bazl? ödeme i?lemleri, nakde dayal? hisse bazl? ödeme i?lemleri ve i?letmenin mal veya hizmet al?m?n? veya edinimini gerçekle?tirdi?i ve anla?ma hükümlerinin i?letmeye ya da söz konusu mal veya hizmetin tedarikçisine, anla?ma konusu mal veya hizmet bedelinin nakit olarak veya özkayna?a dayal? finansal araçlar verilmesi suretiyle ödenmesi alternatiflerinden birini tercih etme imkân? sa?lad??? i?lemleri kapsamaktad?r. Bu çal??ma da standard?n kapsam? ve uygulamas? aç?klanm??, ayr?ca standard?n uygulanmas? ile ilgili muhasebe kay?tlar?na yer verilmi?tir. Abstract TFRS-2 Share-Based Payment in accounting for all share-based payment transactions including equity-settled share-based payment transactions, cash-settled share-based payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standard and how it is practised is explained and we also cited the examples of the booking records in conformity with the Standard.
2 Using Beneish Model in Identifying Accounting Manipulation: An Empirical Study in BIST Manufacturing Industry Sector (Muhasebe Manipülasyonun Tespitinde Beneish Modelinin Kullan?m?: BIST ?malat Sanayii Sektöründe Bir Ampirik Çal??ma) , Ekrem KARA Mustafa U?URLU Mehmet KÖRP?
Abstract Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting. Özet Muhasebenin ç?kt?s? olan finansal tablolar üzerinde yap?lan çarp?tmalar mali tablolara olan güveni azaltmaktad?r. Manipülasyonlar sonucu ortaya ç?kan hileli finansal raporlar, mali tablo kullan?c?lar?n? yan?ltmakta veya yanl?? yönlendirmektedir. Bu çal??mada Borsa ?stanbul’da (BIST) ?malat Sanayii sektöründe i?lem gören 2010-2012 y?llar? aras?nda faaliyeti süreklilik gösteren 132 firman?n muhasebe manipülasyonu yap?p yapmad?klar? ara?t?r?lm??t?r. Manipülasyon tespit modeli olarak literatürde en fazla kullan?lan Beneish modeli esas al?nm??t?r. Çal??mada lojistik regresyon yöntemi kullan?lm?? ve muhasebe manipülasyonunun tespitinde Çal??ma Sermayesi/Toplam Aktif, Çal??ma Sermayesi/Sat??lar, Net Çal??ma Sermayesi/Sat??lar oranlar?n?n ve Toplam Borçlar?n Do?al Logaritmas?n?n etkili oldu?u sonucuna ula??lm??t?r.
3 Kliniklerin Kapasite Yönetiminde ve ?nsan Gücü Planlamas?nda Zamana Dayal? Faaliyet Tabanl? Maliyetleme (Time Driven Activity Based Costing Of The Clinical Capacity Management And Man Power Planning) , Bedia ATALAY
Özet Faaliyet alan? insan sa?l??? olan sa?l?k i?letmeleri emek ve teknoloji yo?un i?letmelerdir. Sunulan sa?l?k hizmetleri farkl? bilgi ve becerilere sahip insan gücü gerektirmektedir. Sa?l?k hizmetlerinin temelinde, hizmetleri sunan personelin bedensel ve zihinsel kapasitesi yer almaktad?r. Ayr?ca i?çilik giderleri bir hizmet i?letmesi olan sa?l?k i?letmelerinde toplam giderleri içerisinde en büyük paya sahip olan giderlerdir. Dolay?s?yla kontrol edilmesi ve iyi yönetilmesi gereken önemli bir kaynak ve maliyet unsurudur. Mevcut ve potansiyel insan gücünün, tüm kaynaklar?n kapasitenin ve maliyetlerin do?ru planlanmas? ve yönetilmesinde geleneksel yöntemlerin yetersiz kalmas? ile ba?layan yeni aray??lar neticesinde zamana dayal? faaliyet tabanl? maliyetleme (ZDFTM) daha güvenilir bir yöntem olarak geli?tirilmi?tir. Bu çal??mada özel bir hastanenin tüm kliniklerinde sunulan sa?l?k hizmetlerinin maliyeti, kullan?lan ve kullan?lmayan kapasitesi ZDFTM ile hesaplanm??t?r. ZDFTM, i?letme yönetimine, maliyet, kapasite, insan gücü planlamas? ve yönetilmesinde önemli katk?lar sa?lamaktad?r. Abstract Health enterprises suppling the human health are businesses intensive in terms of labor and technology. The health services requires manpower with different knowledge and skills. The basis of health providing services, is located in the physical and mental capacity of the service staff . In addition, labor costs, has the largest share of total expenses in a service business of health enterprices. Therefore, it is an important resource and cost factor to be well managed and controlled. Current and potential manpower, all resources, capacity and accurate planning of costs and managing - the start of a new search result with the inadequacy of traditional methods Time-Driven Activity-Based Costing (TDABC) was developed as a more reliable method. In this study, the cost of health services provided in a private hospital clinics, used and unused capacity is calculated by TDABC. TDABC providing significant contributions on cost, capacity, human resources planning and management to business management.
4 Borsa ?stanbul Teknoloji Endeksinde Faaliyet Gösteren ??letmelerin Finansal Performanslar?n?n De?erlendirilmesi (Evaluating the Financial Performances of the Enterprises Operating in Istanbul Stock Exchange Technology Index) , Tu?ba ÖRS Davut TAKIL Meltem ALTIN
Özet Bu çal??mada Borsa ?stanbul Teknoloji Endeksi’nde (XUTEK) i?lem gören i?letmelerin finansal performanslar?, bu ?irketlerin 2011-2012-2013 y?llar?na ait bilanço ve gelir tablosu kalemlerinden faydalan?larak, oran analizi tekni?i ile hesaplanm??t?r. Finansal performans ölçümünde ilk olarak ilgili i?letmeler seçilmi?, kullan?lacak finansal oranlar belirlenmi? ve her bir ?irketin ilgili oranlar? 3 dönem için ayr? ayr? hesaplanm?? daha sonra da hesaplanan oranlar y?llar itibari ile kar??la?t?r?lm??t?r. Analiz sonuçlar?na göre Borsa ?stanbul Teknoloji Endeksi’nde faaliyet gösteren i?letmeler içinden seçilen 11 adet i?letmenin 2011-2013 dönemi için hesaplanan Likidite Oranlar? Türkiye standartlar?nda yeterli görülmektedir ancak Finansal Yap? Oranlar?ndan kald?raç oran?n?n özellikle de k?sa vadeli yabanc? kaynaklar?n pay?n?n çok yüksek oldu?u anla??lmaktad?r. ?ncelenen i?letmelerin genel olarak stoklar?n? 3-4 ay aral???nda tüketip, alacaklar?n? ise 2 ay içinde tahsil ettikleri, ayr?ca karl?l?k oranlar?n?n da benzerlik göstermedi?i tespit edilmi?tir. Abstract In this study; the financial performances of the companies listed on Istanbul Stock Exchange Technology Index (XUTEK) are calculated via ratio analysis method by analyzing balance sheets and the components of the income statement tables related to 2011-2012-2013 years. Firstly, the relevant companies are selected, financial ratios are determined and the related ratios of every single companies are calculated for each of the periods. Subsequently the calculated ratios are compared due to the years. According to analysis results; liquidity ratios of the related eleven companies which are operated in Istanbul Stock Exchange Technology Index are considered as sufficient for Turkish market. However; leverage ratios especially the share of short term liabilities from financial structure rates are too high. Generally, the conversion of stocks takes about 3-4 months while receivables are collected in two months. Besides profitability ratios of companies are not similar in the study.
5 Examining Firms Quoted In Borsa Istanbul IT Index Via Ratio Analysis (Borsa ?stanbul Bili?im Endeksinde Faaliyet Gösteren ??letmelerin Finansal Performanslar?n?n Oran Analizi ?le ?ncelenmesi) , Hatem YAGHI Yakup KANBUR
Abstract Financial ratio analysis is a vital one since the profitability of an enterprise is directly affected by such decision. The successful selection and use of appropriate financial ratio is one of the key elements of the firm’s financial strategy. The purpose of this study is to perform ratio analysis on the selected 10 companies listed on Borsa Istanbul IT Index (BIST XBLSM) over the four years period from 2010-2013. These financial ratio analyses have huge potentials to help organizations in improving their revenue generation ability as well as minimization of costs. In these analyses 14 ratios have been used and we have an image about the companies’ liquidity, leverage, efficiency and profitability based on the ratios. As a result of the findings acquired, companies should be more concerned about increasing their current assets, it is preferable to control short term debts and head towards long term debts and the inventory turnover in days must be rearranged to meet more efficient and profitable ratios. Özet Finansal oran analizi kurumsal karl?l?k al?nan kararlardan direkt olarak etkilendi?inden beri hayati bir öneme sahiptir. Uygun finansal oranlar?n ba?ar?l? ?ekilde seçimi ve uygulanmas? firman?n finansal stratejisinin anahtar elemanlar?ndan birisidir. Bu çal??man?n amac? Borsa ?stanbul ?T indeksinde bulunan 10 firman?n 4 y?ll?k (2010-2013) verileri üzerinden oran analizi uygulamakt?r. Bu finansal oran analizleri maliyetlerin minimizasyonunda oldu?u kadar karl?l??? artt?rma noktas?nda yard?m etmek için büyük bir potansiyele sahiptir. Yap?lan çal??mada oran kullan?lm??t?r ve firmalar?n likiditesi, kald?raç düzeyi, verimlili?i ve karl?l??? ile ilgili oran tabanl? bir fikir sahibi olunmu?tur. Elde edilen bulgular?n sonucu, firmalar dönen varl?klar?n? artt?rma ile daha ilgili olmal?d?r. K?sa vadeli borçlar ve uzun vadeli borçlar?n kontrolü tercih edilebilir. Stoklar?n devir h?z? daha iyi oranlar ile kar??la?mak için tekrardan ayarlanmal?d?r.
6 Türkiye’de Finansal Kiralama ??lemleri ve Muhasebele?tirilmesi (Financial Leasing Transactions and Accounting in Turkey) , Hilmi KIRLIO?LU Saadet ÖZTA?
Özet Bu çal??man?n amac?, finansal kiralama i?lemlerinde kirac? ve kiralayan ?irketlerin uymas? gereken muhasebe politikalar?n? aç?klamakt?r. Çal??mada literatür taramas?n?n yan? s?ra bir leasing ?irketi çal??anlar?yla görü?me yap?larak uygulamaya dair bilgiler de edinilmi?tir. Bu amaçla, finansal kiralama i?lemleri TMS 17 çerçevesinde incelenerek kiralayan ve kirac? ?irketlerin yapmalar? gereken muhasebe kay?tlar? gösterilmi?tir. Abstract The aim of this study is to explain accounting policies of lessor and lessee companies in financial leasing transactions. In this study, we provide a comprehensive literature review, as well as real life application obtained from an anonymous leasing company. For this purpose, financial leasing transactions examined according to TAS 17 and accounting records indicated for lessor and lessee companies.
7 Ülke Borsalar? Aras?nda Portföy Çe?itlendirmesi: Türkiye ile Be? OECD Ülkesi Aras?ndaki ?li?kinin Analizi (The Portfolio Diversification between Stock Exchanges: Analyzing Relationship between Turkey and Five OECD Countries) , Ay?e Gül ÖZERALP ZEREN Filiz KONUK Feyyaz ZEREN
Özet Bilindi?i üzere porföy teorisi finans?n temel yap? ta?lar?n?n ba??nda gelmektedir. Bu çal??mada Türkiye ve baz? OECD ülke (Avusturya, Belçika, Hollanda, ?sviçre, Meksika) borsalar?n?n entegrasyonunu analiz etmek amac?yla ikiden fazla yap?sal k?r?lmaya izin veren Maki (2012) e?bütünle?me testi kullan?lm??t?r. Ayr?ca serilerin dura?anl?k mertebelerinin tespitinde yine ikiden fazla k?r?lmaya izin veren ve yap?sal k?r?lmalar? içsel olarak belirleyen Carrion-i Sylvestre (2009) birim kök testi kullan?lm??t?r. 1990-2013 dönemine ili?kin ayl?k verilerin kullan?ld??? çal??man?n sonucunda elde edilen bulgulara göre yat?r?mc?lar?n Borsa ?stanbul ile birlikte yaln?zca Hollanda borsas?na yat?r?m yapmak suretiyle portföy çe?itlendirmesi yapabilecekleri saptanm??t?r. Bu sayede yat?r?mc?lar riskini minimize edebilecektir. Abstract It is know that portfolio theory is accepted as keystone of finance. In this paper, Maki (2012) cointegration test that allow more than two structural breaks is used in order to analyze integration of Turkey and some OECD countries stock market. Moreover, Carrion-i Sylvestre (2009) unit root test that both allow more than two structural breaks and determine endogenously structural breaks is used in determining stationary level of series. As a result of this study, in the interval period from 1990 to 2013, investors can make portfolio diversification with investing Borsa ?stanbul and only Netherland Stock Market according to achieved findings. Whereby, investors will be able to minimize their risks.
8 Muhasebe Derslerinde Teknoloji Kullan?m? ?le ?lgili Ö?renci Görü?leri (The Opinion of Undergraduate Students on Technology Used in Accounting Classes) , Meral Erol Fidan Ümmühan Aslanb ?erife Suba??
Özet Bili?im teknolojisi, muhasebecilerin rolünü de?i?tirmi?tir. Muhasebecilerin sadece bili?im sistemlerini kullanmalar? veya bili?im teknolojilerini kontrol etme becerilerine sahip olmalar? yeterli de?ildir. Bu becerilerin yan? s?ra muhasebecilerin, sistemlerin de?erlendirilmesinde, dizayn?nda ve yönetiminde bulunan tak?m?n bir parças? olarak da önemli bir rol oynad?klar? muhasebe e?itim standartlar?nda aç?klanm??t?r. Gelece?in muhasebe meslek mensubu aday? olan ö?rencilerin lisans e?itimleri süresince ald?klar? muhasebe derslerinde bili?im teknolojilerinden ne kadar faydaland?klar?n? ve bu konudaki görü?lerini ortaya koymak amac?yla bu çal??ma yap?lm??t?r. Çal??mada, ö?renciler, muhasebe derslerinde mutlaka bilgisayar, projeksiyon cihazlar? ve muhasebe yaz?l?m programlar?n?n kullan?lmas? gerekti?ini ve en fazla teknolojik ders materyali olarak sunum programlar? ve sosyal a?lar?n kullan?ld???n? belirtmi?tir. belirtilmi?tir. Bunun yan? s?ra ö?rencilerin teknolojik araçlara sahiplik oranlar? yüksek olmakla birlikte muhasebe derslerine ve s?navlar?na haz?rlan?rken teknolojiden faydalanmad?klar?n? belirttikleri görülmü?tür. Ö?renciler muhasebe dersleri veren ö?retim üyelerinin e?itimle ilgili yeni teknolojileri takip etmesi gerekti?ini de ifade ederken muhasebe derslerinin uzaktan e?itim uygulamalar? ile anlat?labilece?i dü?ünmemektedirler. Ö?rencilerin, teknoloji kullan?m?n?n muhasebe derslerinde ba?ar?y? ve ilgiyi artt?rd???, muhasebe derslerini sevmeyi sa?lad??? ve anlamay? kolayla?t?rd??? dü?ünceleri hakk?nda karars?z kald?klar? görülmü?tür Abstract Information technology has made it necessary for accountants to acquire new certain skills such as utilizing and controlling the IT systems. In training standards for accountancy, it is specified that accountants should have key roles in the assessment, design and management of systems. The objective of this study is to reveal to what extent the students that are the prospective accounting professionals of the future utilize information technologies in their accounting class during their license study, and their opinions in this respect. In the study, a survey was applied to students attending the business administration license program at state universities in seven geographical regions of Turkey. 1000 questionnaires were randomly submitted to universities by post. 500 students responded. 464 questionnaires were found to be appropriate for analysis. The survey has revealed that the attending students believe in the strict necessity of employing projectors and accounting software in the accounting classes. The students suggest that mostly the presentation software and social networks are used in accounting classes as the technological class material. It was observed that, despite the high rate of ownership, students do not exploit technology to prepare for their accounting classes and exams.Students argue that teaching assistants delivering accounting lectures should keep up with new educational technologies, and students do not advocate the use of remote educational tools for the accounting classes. It was observed that students are uncertain about whether the use of technology enhances the success and interest in accounting classes, flourishes the student interest and eases understanding.
9 Evaluating The Financial Performances Of The Banks Listed On Istanbul Stock Exchange Banks Index By Data Envelopment Analysis And Malmquist Index (Borsa ?stanbul Banka Endeksine Kote ??letmelerin Finansal Performanslar?n?n Veri Zarflama Analizi ve Malmquist Endeksine Göre De?erlendirilmesi) , Ahmet Selçuk D?ZKIRICI Ahmet GÖKGÖZ
Abstract In order to compare the performances of the banks listed on Istanbul Stock Exchange Banks Index; efficiency values of the banks selected from the mentioned index are calculated by Data Envelopment Analysis (DEA) based on their financial ratios for each year of 2010-2013 period. The estimated efficiency rates are compared amongst themselves as a result of the analyses applied. Additionally; the efficiency changes of the banks in each term is calculated via Malmquist Index to determine the improvement or decline in the course of time. Özet Borsa ?stanbul Banka Endeksinde i?lem gören i?letmelerin performanslar?n?n kar??la?t?r?lmas? amac?yla endeksten seçilen i?letmelerin verimlilik de?erleri 2010-2013 dönemine ait her bir y?l için finansal oranlar? üzerinden Veri Zarflama Analizi ile ölçülmü?tür. Uygulanan analizler neticesinde elde edilen verimlilik de?erleri kendi aralar?nda kar??la?t?r?lm??t?r. Ayr?ca bankalar?n her bir dönemki verimlilik de?i?imi zaman içindeki art?? ve azalmalar?n görülebilmesi için Malmquist Endeksi ile hesaplanm??t?r. Elde edilen bulgular?n sonucu, firmalar dönen varl?klar?n? artt?rma ile daha ilgili olmal?d?r. K?sa vadeli borçlar ve uzun vadeli borçlar?n kontrolü tercih edilebilir. Stoklar?n devir h?z? daha iyi oranlar ile kar??la?mak için tekrardan ayarlanmal?d?r.
10 U?ak ?lindeki Hisse Senedi Yat?r?mc?lar?n?n Profili ve Yat?r?m Kararlar?n? Etkileyen Demografik ve Sosyo-Ekonomik Faktörlerin Analizi (The Profile of Stock Investors in U?ak and Analysis of Demographic and Socio-Economic Factors Affecting Investment Decisions) , Eser YE??LDA? Ercan ÖZEN
Özet Bu çal??man?n amac?, U?ak ilindeki borsa yat?r?mc?lar?n?n profilinin belirlenmesi, yat?r?mc?lar?n kararlar?n? etkileyen demografik ve sosyo-ekonomik faktörlerin ortaya konulmas? ve yat?r?mc?lar?n yat?r?m kararlar?nda rasyonel olup olmad?klar?n?n tespit edilmesidir. Bu amaçlara uygun veri elde etmek için borsa yat?r?mc?lar? ile anket çal??mas? yap?lm??t?r. Elde edilen veriler SPSS 18 paket program?nda tek yönlü anova testi ile analiz edilmi?tir. Çal??maya göre; U?akl? borsa yat?r?mc?lar?n?n Türkiye’deki borsa yat?r?mc?lar?n?n genel profiline çok yak?n bir profile sahip olduklar? ortaya ç?kar?lm??t?r. Yat?r?mc?lar, özellikle borsa yat?r?m? konular?nda fazla bilgiye sahip olmad?klar? için rasyonel bir yat?r?mc? gibi hareket edememektedir. Ayr?ca; ya?, cinsiyet, meslek, e?itim durumu, aile nüfusu ve gelir gibi demografik ve sosyo-ekonomik faktörlerin yat?r?m kararlar?n? etkiledi?i tespit edilmi?tir. Elde edilen bulgular?n, borsa yat?r?mlar? konusunda çok gerilerde kalm?? olan U?ak ?linin, yat?r?mc? say?s?n?n ve i?lem hacminin art?r?lmas? ve daha do?ru yat?r?m kararlar?n?n al?nmas? konusunda yetkili mercilere yard?mc? olabilece?i dü?ünülmektedir. Abstract The purposes of this study are; to find out the profiles of stock investors in Usak city, to determine the demographic and socio-economic factors which are affecting investors decision and to find out whether the investors behave rationally or not in their investment decisions. In order to get data for these purposes, the questionnaire is applied to stock investors. Then, obtained data were analyzed with one way anova test by using SPSS.18 statistical package program. According to results of the study; stock investors in U?ak have similar characteristics with the overall stock investors in Turkey. Investors in U?ak can’t behave rationally as they don’t have enough information on investment in stock exchange. Moreover, it is revealed that demographic and socio-economic factors such as age, gender, occupation, education level, family population and income, influenced the decisions of stock investment. It is suggested that the findings of the study may support policy makers to increase the quantity of investors and their trading volume through to take better decisions in U?ak which is not known as a major province about the issue.
11 Uluslararas? Finansta ?novasyon Örne?i Olarak Banka Ödeme Yükümlülü?ü(BPO) (Bank Payment Obligation (BPO) As an Example of Innovation in International Finance), Nazire GÖLEÇ
Özet Banka Ödeme Yükümlülü?ü (BPO), tüm dünyadaki bankalar aras?nda elektronik fon transferi standard? sa?layan bir sistem olan “Dünya Çap?nda Bankalararas? Finansal ?leti?im Toplulu?u” (Swift) öncülü?ünde, uluslararas? ticarette, ihracatç?lar?n d??a aç?l?m?n? kolayla?t?racak banka güvenceli yeni bir ödeme yöntemi olarak geli?tirilmi?tir. Ard?ndan Milletleraras? Ticaret Odas? (ICC) taraf?ndan da, Nisan 2013 tarihinde yay?mlanan Banka Ödeme Yükümlülüklerine ?li?kin Birörnek Kurallar (URBPO) ile bu ödeme yöntemi desteklenmi?tir. Bu çal??man?n amac?, uluslararas? finansta inovasyon örne?i olarak Banka Ödeme Yükümlülü?ü (BPO) ödeme yönteminin bilinirlili?ini ölçmeye çal??makt?r. Abstract Bank Payment Obligation (BPO), has been developed as a new payment method to enable the exporters to access to interntaional market under the leadership of Interbank Financial Telecommunication (SWIFT) that is a system which provides electronic fund transfer among the banks all around the world. International Chamber of Commerce (ICC) has supported this payment method by issuing Uniform Rules for Bank Payment Obligations (URBPO) in April 2013. The aim of this paper is to analyze familiarness of Bank Payment Obligation (BPO),as an example of innovation in international trade.
12 Kurumsal Yönetim Uygulamalar? Kapsam?nda Etik Kurallar: Borsa ?stanbul’da Faaliyet Gösteren ?irketler Üzerinde Bir Ara?t?rma (Ethical Codes Within Corporate Governance Practices: A Research On Companies Operating In ISE), ?ükran GÜNGÖR TANÇ
Özet Borsa ?stanbul ?irketlerinin, kurumsal yönetime ili?kin yap? ve süreçlerini belirlerken esas alacaklar? Kurumsal Yönetim ?lkeleri 3 Ocak 2014 tarihinde 28871 No’lu Resmi Gazete tebli?i ile yeniden düzenlenmi?tir. Tebli?e göre “?irketin faaliyetleri kurumsal internet sitesi vas?tas?yla kamuya aç?klanan etik kurallar? çerçevesinde yürütülür.” Madde 3.5.1.’ de yer almaktad?r. Çal??man?n temel amac? Borsa ?stanbul’da 2014 y?l? itibariyle faaliyet gösteren 192 imalat ?irketinin internet siteleri tek tek incelenerek yaz?l? etik kurallar? mevcut olup olmad??? ve 2012 y?l? “Kurumsal Yönetim ?lkeleri Uyum Raporlar?” kapsam?nda etik kurallara ili?kin yap?lan aç?klamalar içerik analizi kapsam?nda de?erlendirilerek ?irketlerin mevcut aç?klamalar?na ili?kin durum tespiti yap?lm??t?r. Elde edilen temel bulgulara göre Borsa ?stanbul’da imalat sektöründe faaliyet gösteren ?irketlerin 0,44’ünün web sayfalar?nda etik kurallar?n? yay?nlad?klar? tespit edilmi?tir. Abstract Amendments regarding Corporate Governance Codes of Stock Istanbul Corporates were published in the Governmantal Newspaper with the issue 28871 in 03 January 2014. According to legislation, companies are to operate within ethic standars section 3.5.1. that are publicized on their websites. In this work, 192 manufacturing companies web sites that belong to Istanbul Stock Exchange in 2014, are examined elaborately to understand whether they have written ethical codes according to their Corporate Governance Ethical Codes Reports in the year 2012. Moreover, content analysis is used in the research and some evaluations are done. According to main result of the study, it is identified that manufacturing companies in Istanbul Stock Exchange 0,44’of have complied with ethical codes on their web sites.
13 Muhasebedeki De?erleme Yakla??mlar? Üzerine Kültürel Bir De?erlendirme (A Cultural Assessment on Measurement Basis of Accounting) , Erkan ÖZTÜRK
Özet Kültürel farkl?l?klar, muhasebe alt kültürü özellikleri üzerinde belirleyici rol oynamaktad?r. Bu sebeple, muhasebe uygulama ve yakla??mlar? ülkeden ülkeye baz? farkl?l?klar göstermektedir. Bu ülkelerdeki i?letmelerin haz?rlad?klar? finansal raporlar, söz konusu farkl?l?klar sebebiyle birbirleri ile kar??la?t?r?lamamaktad?r. Finansal tablo kullan?c?lar? aç?s?ndan oldukça önemli olan bu problemin a??labilmesi amac?yla, özellikle Avrupa Birli?i normlar?na göre hareket eden ülkeler, uluslararas? muhasebe ve finansal raporlama standartlar?na uygun raporlama yapmaya ba?lam??lard?r. Ancak bu dönü?üm, muhasebe alt kültürü özellikleri sebebiyle, az geli?mi? ve geli?mekte olan ülkelerin birço?unda henüz tamamlanamam??t?r. Bu ba?lamda; bu çal??ma içerisinde, tarihi maliyet temelli yakla??mlar ile uluslararas? muhasebe ve finansal raporlama standartlar?nca önerilen cari maliyet temelli yakla??mlar kar??la?t?r?larak, cari maliyete dayal? yakla??mlara olan yöneli? kültürel bir perspektifte tart???lm??t?r. Abstract Cultural differences play a decisive role in the accounting sub-culture properties. Therefore, the accounting practices and approaches show some differences from country to country. Prepared financial reports in diverse countries cannot be compared with each other due to these differences. In order to overcome this problem which is very important for users of financial statements, countries that especially acting in accordance with Europa Union norms have begun to reporting in accordance with international accounting and financial reporting standards. However, this transformation has not yet been completed due to the accounting sub-culture features in many underdeveloped and developing countries. In this context; in this study, by comparing the historical cost based approaches and the current cost based approaches that are proposed in the international accounting and financial reporting standards, switching to the current cost based approaches is discussed in a cultural perspective.
14 Hilelerin Ortaya Ç?kar?lmas? Bak?m?ndan Ba??ms?z Denetim ?le Adli Muhasebenin Kar??la?t?r?lmas? (The Comparison Of Independent Audit And Forensic Accounting In Terms Of Exposing Fraud), Adnan DÖNMEZ, Kür?ad ÇAVU?O?LU
Özet Son y?llarda ya?anan ?irket skandallar? sonucu hilelerin ortaya ç?kar?lmas? ve önlenmesi daha önemli hale gelmi?tir. Bunun sonucu olarak hilelerin önlenmesi ile ilgili olarak adli muhasebe konusu daha çok tart???lmaya ba?lan?rken, Amerikan Sertifikal? Kamu Muhasebecileri Kurulu (AICPA-American Institute of Certified Public Accountants) taraf?ndan yay?nlanan SAS No 99, Uluslararas? Muhasebeciler Federasyonu (IFAC-The International Federation of Accountants) taraf?ndan yay?nlanan ISA 240 ve Sermaye Piyasas? Kurulu (SPK) taraf?ndan yay?nlanan Seri X, No:22 Tebli?i ile de ba??ms?z denetçinin hileleri önlemedeki rolü ve sorumlulu?u aç?k bir ?ekilde belirtilmi?tir. Bu çal??mada hilelerin ortaya ç?kar?lmas?ndaki rolleri aç?s?ndan ba??ms?z denetim ile adli muhasebe kendilerini olu?turan baz? kriterler dahilinde kar??la?t?r?lm??t?r. Kar??la?t?rmalar sonucunda amaçlar, varsay?mda bulunma, uygulama süreçleri, bilgi kaynaklar?, önemlilik ve örnekleme yöntemleri gibi kriterler aç?s?ndan önemli farkl?l?klar oldu?u görülmü?tür. Abstract Exposing end preventing fraud has become important because of the corporation scandals in recent years. Hence, forensic accounting field has been discussed more in preventaion of fraud and the role and responsibility of independent auditor in preventing fraud has been indicated clearly with SAS No 99 issued by AmericanInstitute of Certified PublicAccountants (AICPA), ISA 240 issued by The International Federation of Accountants (IFAC) and Communique Serial: X, No:22 issued by Capital Market Board. In this paper, independent audit and forensic accounting are compared within some criteria that they are generated by, in terms of their roles in exposing fraud. According to the results of comparisons, there are significant differences between independent audit and forensic accounting with regards to the criteria such as purposes, hypothesize, implementation processes, information sources, materiality and sampling methods.
15 D?? Ticarette Akreditifli Ödemeler: UCP 600’e Göre Bankalarda Güncel Örnek Uygulamalar (Letter of Credits in Foreign Trade: Current Applications at Banks According to UCP 600), O?uzhan KODALAK, Bayram TOPAL, Ahmet Selçuk D?ZKIRICI
Özet Bu çal??mada d?? ticarette bir ödeme yöntemi olarak akreditifli ödeme ?eklinin incelenmesi ve uygulamas?n?n analiz edilmesi amaçlanmaktad?r. Çal??mada literatür taramas?n?n ard?ndan bir kat?l?m bankas?ndan elde edilen veriler de?erlendirilmi?tir. Söz konusu amaç do?rultusunda UCP 600’e göre akreditifli ödemelerin bankalardaki güncel uygulamalar?; ülke, teyit, ithalat miktar? ve vade türü aç?s?ndan irdelenmektedir. Abstract In this study; letter of credit as a payment term in foreign trade is aimed to be evaluated by analyzing the application. Hence; data obtained from a participating bank is examined after the literature review. The current applications of letter of credit at banks according to UCP 600 are examined in terms of country, confirmation, importing amount and maturity type due to the purpose mentioned above.
16 Lisans Ö?rencilerinin Muhasebeye Giri? Dersine Yönelik Alg?lamalar?n?n Belirlenmesi (Determination of Undergraduate Students' Perceptions for the Introduction of Accounting Courses), Burcu DEM?REL UTKU, ?brahim EROL
Özet Bu ara?t?rman?n amac?, ilk kez muhasebe dersi alan ö?rencilerin, bu ders için olu?an dönem ba??nda ve sonundaki alg?lamalar?n? ve bir ö?retim dönemi süresince bu alg?lamalardaki farkl?la?malar? belirlemektir. Ara?t?rman?n yap?lma gerekçesi, muhasebe derslerindeki ba?ar? düzeyini art?rabilmek için öneriler sunmakt?r. Ara?t?rma, Akdeniz Üniversitesi ??BF ??letme ve ?ktisat bölümlerinde ö?renim gören 1. s?n?f ö?rencileri ile gerçekle?tirilmi?tir. Ara?t?rman?n amac?na uygun bir soru formu, dönem ba??nda ve dönem sonunda olmak üzere ö?rencilere iki defa uygulanm??t?r. 164 anketin de?erlendirildi?i bu ara?t?rman?n sonuçlar?na göre ö?renciler, Genel Muhasebe dersine dönem ba??ndaki bak?? aç?lar?n?n ve alg?lamalar?n?n, baz? boyutlar d???nda, dönem sonuna göre daha negatif oldu?unu ifade etmi?lerdir. Abstract The purpose of this study is determining differences at the beginning and end of semester perceptions of students who take first time accounting courses. The reason for doing the research is providing recommendations for enhancing success at accounting courses. The research was done first grade students of business administration and economics departments of Akdeniz University Faculty of Economics and Administrative Sciences. For getting the aim a survey is used two times at the beginning and end of period. With the consequences of 164 surveys evaluations, excluding some of the dimensions of accounting courses, the perceptions about accounting courses at the beginning are more negative than the perceptions at the end of period.
17 D?? Ticarette Teslim ve Ödeme ?ekillerinin TMS 18 Has?lat Standard? Çerçevesinde ?ncelenmesi (The Analysis of Delivery and Payment Types in Foreign Trade within the Frame of TAS 18 Revenue Standard), Ahmet GÖKGÖZ, Hilal ÖZDEM?R
Özet Uluslararas? ticarette iki konu büyük öneme sahiptir. Birincisi d?? ticarete konu olan mal?n teslim edilme ?ekli, ikincisi ise d?? ticarete konu olan mal?n bedelinin ödenme ?eklidir. D?? ticarette kullan?lan teslim ?ekillerine göre al?c? ve sat?c?n?n sorumluluklar?n?n ba?lama ve biti? zamanlar? de?i?mektedir. Yine d?? ticarette kullan?lan ödeme ?ekline göre, ticarete konu mal ve hizmetin ödeme zaman? de?i?mekte ve buna ba?l? olarak vade fark? ortaya ç?kabilmektedir. D?? ticarette kullan?lan teslim ve ödeme ?ekli, i?letmenin has?lat?n?n olu?um zaman?n? ve tutar?n? etkilemektedir. Bu çal??man?n amac? d?? ticarette kullan?lan teslim ve ödeme ?ekillerini TMS 18 Has?lat Standard? çerçevesinde incelemek ve bu ba?lamda d?? ticaret i?lemlerinin muhasebele?tirilmesini aç?klamakt?r. Abstract There are two topics which have great importance in international trade. The first one is the way how traded goods are delivered and the second one is the way how the payment of traded goods is received. Start and end time of obligation of recipient and seller changes according to delivery types in foreign trade. Similarly, payment time of traded goods and services changes therefore maturity gap may occur. Delivery and payment types in international trade has an impact on occur time and amount of revenue of firm. The aim of this study is to analyze delivery and payment types in foreign trade within the frame of TAS 18 Revenue Standard and concordantly explain accounting of foreign trade transactions.
18 Muhasebe Meslek Mensuplar?n?n Bak?? Aç?lar?ndan Kurumsal Sosyal Sorumluluk Muhasebe ?li?kisi (The Relationship Between Corporate Social Responsibility And Accounting With The Perspective Of Professional Accountants), Ça?r? KÖRO?LU, Hüseyin Önlem ERSÖZ
Özet Kurumsal sosyal sorumluluk (KSS) kavram? günümüzde bütün dünyada uygulanan, üzerinde tart???lan bir kavram olarak kar??m?za ç?kmaktad?r. KSS, i?letmelerin payda?lar?na yönelik baz? sorumluluklar? oldu?unu kabul etmesi ve bu sorumluluklar?n? payda?lar? için yerine getirmesini sa?lamaya yönelik bir kavram haline gelmi?tir. Muhasebenin i?letmelerin KSS faaliyetlerinin gerçekle?tirilmesinde önemli araçlardan biri oldu?u kabul edilmektedir. Çal??mada muhasebe ve KSS aras?ndaki ili?ki ortaya konulmaya çal???lm??t?r. Bu amaçla Akhisar'daki muhasebe meslek mensuplar?n?n hizmet verdikleri i?letmeleri ve i?letmelerin muhasebe bilgilerini KSS aç?s?ndan de?erlendirmeleri istenmi?tir. Çal??mada anket yöntemiyle elde edilen veriler istatistiksel paket program? yard?m?yla analiz edilmi?tir. Analiz bulgular? de?erlendirilerek sonuçlar ve öneriler geli?tirilmi?tir. Abstract Corporate Social Responsibility (CSR) which is applied in the whole world has become one of the most important concepts discussed on. CSR issue is the acceptance of responsibility for the business stakeholders and become a concept to ensure the to meet of these responsibilities to its stakeholders. For achieving the CSR activities of businesses, it is assumed that accounting is one of the important tools. In this study, we have tried to reveal the relationship between accounting and CSR. For this purpose, members of accounting profession in Akhisar were asked to evaluate their serving businesses and their accounting informations in terms of CSR. The data obtained in the survey were analyzed using the statistical package program. The study findings were evaluated than conclusions and recommendations were developed.
19 The Use Of Linear Programming In Audit Task Planning, Süleyman UYAR, Esin YELGEN
Abstract In audit firms, the auditing activities, operating periods and hourly rates of the auditors differ as regards to their status. Under normal circumstances, task planning in auditing is made by taking the professional judgment of a responsible auditor into account besides the qualitative characteristics of the auditors. However, it can also be made by means of a mathematical model assuming that auditors with the same title have similar characteristics. By this way, labor costs are minimized. In this context, the aim of this study is to make a task planning by assigning auditors to auditing activities through a linear programming model in a way to minimize the costs. Linear programming model is one of the methods used in solving optimization problems. The model which is set with various assumptions has been analysed through WINQSB packaged software called “Linear and Integer Programming”. As a result of the modelling study, the number of hours and the kind of auditing activity in which the auditors are supposed to carry out have been specified and thus the most optimum cost has been found out.
20 Türkiye’deki Akademik Dergilerde Çevre Muhasebesi Alan?nda 2006–2014 Y?llar? Aras?nda Yay?nlanm?? Bilimsel Makalelerin ?çerik Analizi (A Content Analysis of The Articles Subject Environmental Accounting Field Published in Academic Journals in Turkey Between 2006–2014) , Fatih ?ENTÜRK, Hakk? FINDIK
Özet Çevreyi konu edinen bilimsel çal??malar di?er alanlarda oldu?u gibi muhasebe alan?nda da giderek artmaktad?r. Günümüzde çevre unsuru, sadece üretime girdi veren bir üretim faktörü olmaktan ç?km??, bunun yerine üretim öncesi, süreci ve sonras?nda sürekli korunmas? ve bir maliyet unsuru olarak dikkate al?nmas? gereken konu haline gelmi?tir. Dolay?s?yla i?letmelerin faaliyetleri neticesinde olu?an çevresel de?i?imlerin fiziksel, finansal ve maliyet boyutlar?n?n tespit edilmesi, ölçülmesi, muhasebe sistemi içerisinde izlenerek ilgililere raporlanmas? muhasebenin sosyal sorumluluk kavram?n?n da gere?idir. Çevreye duyarl? bu yakla??m?n toplumun her katman?na yay?lmas?, i?letmelerin çevresel muhasebe uygulamalar?na yönelik çal??malar yapmas?nda te?vik edici bir unsur olacakt?r. Bu çal??mada Türkiye’de çevre alan?nda 2006-2014 y?llar? aras?nda yay?nlanan makaleler, içerik analizi yönüyle incelenmi? ve de?erlendirilmi?tir. Abstract Scientific researches subject environmental issues are increasing in accounting field as well as other fields. Nowadays, environmental element is not just input for production but also it becomes a topic which needs to be taken as a cost element and it must be protected continuously before production, after production and in production process itself. Hence, it’s a requirement of social responsibility concept in the accounting that physical, financial and cost dimensions of environmental changes occurring because of the business operations need to be determined, measured and reported to relevants by observing in the accounting system. Spreading this environmentally sensitive approach in every layer of society would be an encouraging factor for companies to study in environmental accounting applications. In this study, a content analysis is applied to articles in enviromental fields published in Turkey between 2006-2014.