• We are available for your help 24/7
  • Email: info@isindexing.com, submission@isindexing.com


Journal Of Accounting, Finance And Auditing Studies

Journal Papers (20) Details Call for Paper Manuscript submission Publication Ethics Contact Authors' Guide Line
1 Hisse Bazl? demelerin TFRS-2 Standard?na Gre Muhasebele?tirilmesi (Accounting For Share Based Payments According to TFRS-2) , Erdal YILMAZ
zet TFRS-2 Hisse Bazl? demeler standard?, zkayna?a dayal? hisse bazl? deme i?lemleri, nakde dayal? hisse bazl? deme i?lemleri ve i?letmenin mal veya hizmet al?m?n? veya edinimini gerekle?tirdi?i ve anla?ma hkmlerinin i?letmeye ya da sz konusu mal veya hizmetin tedarikisine, anla?ma konusu mal veya hizmet bedelinin nakit olarak veya zkayna?a dayal? finansal aralar verilmesi suretiyle denmesi alternatiflerinden birini tercih etme imkn? sa?lad??? i?lemleri kapsamaktad?r. Bu al??ma da standard?n kapsam? ve uygulamas? a?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 Maniplasyonun Tespitinde Beneish Modelinin Kullan?m?: BIST ?malat Sanayii Sektrnde Bir Ampirik al??ma) , Ekrem KARA Mustafa U?URLU Mehmet KRP?
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. zet Muhasebenin ?kt?s? olan finansal tablolar zerinde yap?lan arp?tmalar mali tablolara olan gveni azaltmaktad?r. Maniplasyonlar sonucu ortaya ?kan hileli finansal raporlar, mali tablo kullan?c?lar?n? yan?ltmakta veya yanl?? ynlendirmektedir. Bu al??mada Borsa ?stanbulda (BIST) ?malat Sanayii sektrnde i?lem gren 2010-2012 y?llar? aras?nda faaliyeti sreklilik gsteren 132 firman?n muhasebe maniplasyonu yap?p yapmad?klar? ara?t?r?lm??t?r. Maniplasyon tespit modeli olarak literatrde en fazla kullan?lan Beneish modeli esas al?nm??t?r. al??mada lojistik regresyon yntemi kullan?lm?? ve muhasebe maniplasyonunun tespitinde al??ma Sermayesi/Toplam Aktif, al??ma Sermayesi/Sat??lar, Net al??ma Sermayesi/Sat??lar oranlar?n?n ve Toplam Borlar?n Do?al Logaritmas?n?n etkili oldu?u sonucuna ula??lm??t?r.
3 Kliniklerin Kapasite Ynetiminde ve ?nsan Gc Planlamas?nda Zamana Dayal? Faaliyet Tabanl? Maliyetleme (Time Driven Activity Based Costing Of The Clinical Capacity Management And Man Power Planning) , Bedia ATALAY
zet 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 gc gerektirmektedir. Sa?l?k hizmetlerinin temelinde, hizmetleri sunan personelin bedensel ve zihinsel kapasitesi yer almaktad?r. Ayr?ca i?ilik giderleri bir hizmet i?letmesi olan sa?l?k i?letmelerinde toplam giderleri ierisinde en byk paya sahip olan giderlerdir. Dolay?s?yla kontrol edilmesi ve iyi ynetilmesi gereken nemli bir kaynak ve maliyet unsurudur. Mevcut ve potansiyel insan gcnn, tm kaynaklar?n kapasitenin ve maliyetlerin do?ru planlanmas? ve ynetilmesinde geleneksel yntemlerin yetersiz kalmas? ile ba?layan yeni aray??lar neticesinde zamana dayal? faaliyet tabanl? maliyetleme (ZDFTM) daha gvenilir bir yntem olarak geli?tirilmi?tir. Bu al??mada zel bir hastanenin tm kliniklerinde sunulan sa?l?k hizmetlerinin maliyeti, kullan?lan ve kullan?lmayan kapasitesi ZDFTM ile hesaplanm??t?r. ZDFTM, i?letme ynetimine, maliyet, kapasite, insan gc planlamas? ve ynetilmesinde nemli 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 Gsteren ??letmelerin Finansal Performanslar?n?n De?erlendirilmesi (Evaluating the Financial Performances of the Enterprises Operating in Istanbul Stock Exchange Technology Index) , Tu?ba RS Davut TAKIL Meltem ALTIN
zet Bu al??mada Borsa ?stanbul Teknoloji Endeksinde (XUTEK) i?lem gren i?letmelerin finansal performanslar?, bu ?irketlerin 2011-2012-2013 y?llar?na ait bilano ve gelir tablosu kalemlerinden faydalan?larak, oran analizi tekni?i ile hesaplanm??t?r. Finansal performans lmnde ilk olarak ilgili i?letmeler seilmi?, kullan?lacak finansal oranlar belirlenmi? ve her bir ?irketin ilgili oranlar? 3 dnem iin ayr? ayr? hesaplanm?? daha sonra da hesaplanan oranlar y?llar itibari ile kar??la?t?r?lm??t?r. Analiz sonular?na gre Borsa ?stanbul Teknoloji Endeksinde faaliyet gsteren i?letmeler iinden seilen 11 adet i?letmenin 2011-2013 dnemi iin hesaplanan Likidite Oranlar? Trkiye standartlar?nda yeterli grlmektedir ancak Finansal Yap? Oranlar?ndan kald?ra oran?n?n zellikle de k?sa vadeli yabanc? kaynaklar?n pay?n?n ok yksek oldu?u anla??lmaktad?r. ?ncelenen i?letmelerin genel olarak stoklar?n? 3-4 ay aral???nda tketip, alacaklar?n? ise 2 ay iinde tahsil ettikleri, ayr?ca karl?l?k oranlar?n?n da benzerlik gstermedi?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 Gsteren ??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 firms 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. zet Finansal oran analizi kurumsal karl?l?k al?nan kararlardan direkt olarak etkilendi?inden beri hayati bir neme sahiptir. Uygun finansal oranlar?n ba?ar?l? ?ekilde seimi ve uygulanmas? firman?n finansal stratejisinin anahtar elemanlar?ndan birisidir. Bu al??man?n amac? Borsa ?stanbul ?T indeksinde bulunan 10 firman?n 4 y?ll?k (2010-2013) verileri zerinden oran analizi uygulamakt?r. Bu finansal oran analizleri maliyetlerin minimizasyonunda oldu?u kadar karl?l??? artt?rma noktas?nda yard?m etmek iin byk bir potansiyele sahiptir. Yap?lan al??mada oran kullan?lm??t?r ve firmalar?n likiditesi, kald?ra dzeyi, verimlili?i ve karl?l??? ile ilgili oran tabanl? bir fikir sahibi olunmu?tur. Elde edilen bulgular?n sonucu, firmalar dnen varl?klar?n? artt?rma ile daha ilgili olmal?d?r. K?sa vadeli borlar ve uzun vadeli borlar?n kontrol tercih edilebilir. Stoklar?n devir h?z? daha iyi oranlar ile kar??la?mak iin tekrardan ayarlanmal?d?r.
6 Trkiyede Finansal Kiralama ??lemleri ve Muhasebele?tirilmesi (Financial Leasing Transactions and Accounting in Turkey) , Hilmi KIRLIO?LU Saadet ZTA?
zet Bu al??man?n amac?, finansal kiralama i?lemlerinde kirac? ve kiralayan ?irketlerin uymas? gereken muhasebe politikalar?n? a?klamakt?r. al??mada literatr taramas?n?n yan? s?ra bir leasing ?irketi al??anlar?yla gr?me yap?larak uygulamaya dair bilgiler de edinilmi?tir. Bu amala, finansal kiralama i?lemleri TMS 17 erevesinde incelenerek kiralayan ve kirac? ?irketlerin yapmalar? gereken muhasebe kay?tlar? gsterilmi?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 lke Borsalar? Aras?nda Portfy e?itlendirmesi: Trkiye ile Be? OECD lkesi Aras?ndaki ?li?kinin Analizi (The Portfolio Diversification between Stock Exchanges: Analyzing Relationship between Turkey and Five OECD Countries) , Ay?e Gl ZERALP ZEREN Filiz KONUK Feyyaz ZEREN
zet Bilindi?i zere porfy teorisi finans?n temel yap? ta?lar?n?n ba??nda gelmektedir. Bu al??mada Trkiye ve baz? OECD lke (Avusturya, Belika, Hollanda, ?svire, Meksika) borsalar?n?n entegrasyonunu analiz etmek amac?yla ikiden fazla yap?sal k?r?lmaya izin veren Maki (2012) e?btnle?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? isel olarak belirleyen Carrion-i Sylvestre (2009) birim kk testi kullan?lm??t?r. 1990-2013 dnemine ili?kin ayl?k verilerin kullan?ld??? al??man?n sonucunda elde edilen bulgulara gre yat?r?mc?lar?n Borsa ?stanbul ile birlikte yaln?zca Hollanda borsas?na yat?r?m yapmak suretiyle portfy e?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 ?renci Gr?leri (The Opinion of Undergraduate Students on Technology Used in Accounting Classes) , Meral Erol Fidan mmhan Aslanb ?erife Suba??
zet Bili?im teknolojisi, muhasebecilerin roln 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 ynetiminde bulunan tak?m?n bir paras? olarak da nemli bir rol oynad?klar? muhasebe e?itim standartlar?nda a?klanm??t?r. Gelece?in muhasebe meslek mensubu aday? olan ?rencilerin lisans e?itimleri sresince ald?klar? muhasebe derslerinde bili?im teknolojilerinden ne kadar faydaland?klar?n? ve bu konudaki gr?lerini ortaya koymak amac?yla bu al??ma yap?lm??t?r. al??mada, ?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 ?rencilerin teknolojik aralara sahiplik oranlar? yksek olmakla birlikte muhasebe derslerine ve s?navlar?na haz?rlan?rken teknolojiden faydalanmad?klar?n? belirttikleri grlm?tr. ?renciler muhasebe dersleri veren ?retim yelerinin e?itimle ilgili yeni teknolojileri takip etmesi gerekti?ini de ifade ederken muhasebe derslerinin uzaktan e?itim uygulamalar? ile anlat?labilece?i d?nmemektedirler. ?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??? d?nceleri hakk?nda karars?z kald?klar? grlm?tr 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 Gre De?erlendirilmesi) , Ahmet Seluk D?ZKIRICI Ahmet GKGZ
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. zet Borsa ?stanbul Banka Endeksinde i?lem gren i?letmelerin performanslar?n?n kar??la?t?r?lmas? amac?yla endeksten seilen i?letmelerin verimlilik de?erleri 2010-2013 dnemine ait her bir y?l iin finansal oranlar? zerinden Veri Zarflama Analizi ile llm?tr. Uygulanan analizler neticesinde elde edilen verimlilik de?erleri kendi aralar?nda kar??la?t?r?lm??t?r. Ayr?ca bankalar?n her bir dnemki verimlilik de?i?imi zaman iindeki art?? ve azalmalar?n grlebilmesi iin Malmquist Endeksi ile hesaplanm??t?r. Elde edilen bulgular?n sonucu, firmalar dnen varl?klar?n? artt?rma ile daha ilgili olmal?d?r. K?sa vadeli borlar ve uzun vadeli borlar?n kontrol tercih edilebilir. Stoklar?n devir h?z? daha iyi oranlar ile kar??la?mak iin 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 Faktrlerin Analizi (The Profile of Stock Investors in U?ak and Analysis of Demographic and Socio-Economic Factors Affecting Investment Decisions) , Eser YE??LDA? Ercan ZEN
zet Bu al??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 faktrlerin ortaya konulmas? ve yat?r?mc?lar?n yat?r?m kararlar?nda rasyonel olup olmad?klar?n?n tespit edilmesidir. Bu amalara uygun veri elde etmek iin borsa yat?r?mc?lar? ile anket al??mas? yap?lm??t?r. Elde edilen veriler SPSS 18 paket program?nda tek ynl anova testi ile analiz edilmi?tir. al??maya gre; U?akl? borsa yat?r?mc?lar?n?n Trkiyedeki borsa yat?r?mc?lar?n?n genel profiline ok yak?n bir profile sahip olduklar? ortaya ?kar?lm??t?r. Yat?r?mc?lar, zellikle borsa yat?r?m? konular?nda fazla bilgiye sahip olmad?klar? iin rasyonel bir yat?r?mc? gibi hareket edememektedir. Ayr?ca; ya?, cinsiyet, meslek, e?itim durumu, aile nfusu ve gelir gibi demografik ve sosyo-ekonomik faktrlerin yat?r?m kararlar?n? etkiledi?i tespit edilmi?tir. Elde edilen bulgular?n, borsa yat?r?mlar? konusunda ok 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 d?nlmektedir. 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 cant behave rationally as they dont 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 rne?i Olarak Banka deme Ykmll?(BPO) (Bank Payment Obligation (BPO) As an Example of Innovation in International Finance), Nazire GLE
zet Banka deme Ykmll? (BPO), tm dnyadaki bankalar aras?nda elektronik fon transferi standard? sa?layan bir sistem olan Dnya ap?nda Bankalararas? Finansal ?leti?im Toplulu?u (Swift) ncl?nde, uluslararas? ticarette, ihracat?lar?n d??a a?l?m?n? kolayla?t?racak banka gvenceli yeni bir deme yntemi olarak geli?tirilmi?tir. Ard?ndan Milletleraras? Ticaret Odas? (ICC) taraf?ndan da, Nisan 2013 tarihinde yay?mlanan Banka deme Ykmllklerine ?li?kin Birrnek Kurallar (URBPO) ile bu deme yntemi desteklenmi?tir. Bu al??man?n amac?, uluslararas? finansta inovasyon rne?i olarak Banka deme Ykmll? (BPO) deme ynteminin bilinirlili?ini lmeye al??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 Ynetim Uygulamalar? Kapsam?nda Etik Kurallar: Borsa ?stanbulda Faaliyet Gsteren ?irketler zerinde Bir Ara?t?rma (Ethical Codes Within Corporate Governance Practices: A Research On Companies Operating In ISE), ?kran GNGR TAN
zet Borsa ?stanbul ?irketlerinin, kurumsal ynetime ili?kin yap? ve srelerini belirlerken esas alacaklar? Kurumsal Ynetim ?lkeleri 3 Ocak 2014 tarihinde 28871 Nolu Resmi Gazete tebli?i ile yeniden dzenlenmi?tir. Tebli?e gre ?irketin faaliyetleri kurumsal internet sitesi vas?tas?yla kamuya a?klanan etik kurallar? erevesinde yrtlr. Madde 3.5.1. de yer almaktad?r. al??man?n temel amac? Borsa ?stanbulda 2014 y?l? itibariyle faaliyet gsteren 192 imalat ?irketinin internet siteleri tek tek incelenerek yaz?l? etik kurallar? mevcut olup olmad??? ve 2012 y?l? Kurumsal Ynetim ?lkeleri Uyum Raporlar? kapsam?nda etik kurallara ili?kin yap?lan a?klamalar ierik analizi kapsam?nda de?erlendirilerek ?irketlerin mevcut a?klamalar?na ili?kin durum tespiti yap?lm??t?r. Elde edilen temel bulgulara gre Borsa ?stanbulda imalat sektrnde faaliyet gsteren ?irketlerin 0,44nn 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 0,44of have complied with ethical codes on their web sites.
13 Muhasebedeki De?erleme Yakla??mlar? zerine Kltrel Bir De?erlendirme (A Cultural Assessment on Measurement Basis of Accounting) , Erkan ZTRK
zet Kltrel farkl?l?klar, muhasebe alt kltr zellikleri zerinde belirleyici rol oynamaktad?r. Bu sebeple, muhasebe uygulama ve yakla??mlar? lkeden lkeye baz? farkl?l?klar gstermektedir. Bu lkelerdeki i?letmelerin haz?rlad?klar? finansal raporlar, sz konusu farkl?l?klar sebebiyle birbirleri ile kar??la?t?r?lamamaktad?r. Finansal tablo kullan?c?lar? a?s?ndan olduka nemli olan bu problemin a??labilmesi amac?yla, zellikle Avrupa Birli?i normlar?na gre hareket eden lkeler, uluslararas? muhasebe ve finansal raporlama standartlar?na uygun raporlama yapmaya ba?lam??lard?r. Ancak bu dn?m, muhasebe alt kltr zellikleri sebebiyle, az geli?mi? ve geli?mekte olan lkelerin biro?unda henz tamamlanamam??t?r. Bu ba?lamda; bu al??ma ierisinde, tarihi maliyet temelli yakla??mlar ile uluslararas? muhasebe ve finansal raporlama standartlar?nca nerilen cari maliyet temelli yakla??mlar kar??la?t?r?larak, cari maliyete dayal? yakla??mlara olan yneli? kltrel 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 ?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 DNMEZ, Kr?ad AVU?O?LU
zet Son y?llarda ya?anan ?irket skandallar? sonucu hilelerin ortaya ?kar?lmas? ve nlenmesi daha nemli hale gelmi?tir. Bunun sonucu olarak hilelerin nlenmesi ile ilgili olarak adli muhasebe konusu daha ok 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 denetinin hileleri nlemedeki rol ve sorumlulu?u a?k bir ?ekilde belirtilmi?tir. Bu al??mada hilelerin ortaya ?kar?lmas?ndaki rolleri a?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 amalar, varsay?mda bulunma, uygulama sreleri, bilgi kaynaklar?, nemlilik ve rnekleme yntemleri gibi kriterler a?s?ndan nemli farkl?l?klar oldu?u grlm?tr. 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 demeler: UCP 600e Gre Bankalarda Gncel rnek Uygulamalar (Letter of Credits in Foreign Trade: Current Applications at Banks According to UCP 600), O?uzhan KODALAK, Bayram TOPAL, Ahmet Seluk D?ZKIRICI
zet Bu al??mada d?? ticarette bir deme yntemi olarak akreditifli deme ?eklinin incelenmesi ve uygulamas?n?n analiz edilmesi amalanmaktad?r. al??mada literatr taramas?n?n ard?ndan bir kat?l?m bankas?ndan elde edilen veriler de?erlendirilmi?tir. Sz konusu ama do?rultusunda UCP 600e gre akreditifli demelerin bankalardaki gncel uygulamalar?; lke, teyit, ithalat miktar? ve vade tr a?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 ?rencilerinin Muhasebeye Giri? Dersine Ynelik Alg?lamalar?n?n Belirlenmesi (Determination of Undergraduate Students' Perceptions for the Introduction of Accounting Courses), Burcu DEM?REL UTKU, ?brahim EROL
zet Bu ara?t?rman?n amac?, ilk kez muhasebe dersi alan ?rencilerin, bu ders iin olu?an dnem ba??nda ve sonundaki alg?lamalar?n? ve bir ?retim dnemi sresince bu alg?lamalardaki farkl?la?malar? belirlemektir. Ara?t?rman?n yap?lma gerekesi, muhasebe derslerindeki ba?ar? dzeyini art?rabilmek iin neriler sunmakt?r. Ara?t?rma, Akdeniz niversitesi ??BF ??letme ve ?ktisat blmlerinde ?renim gren 1. s?n?f ?rencileri ile gerekle?tirilmi?tir. Ara?t?rman?n amac?na uygun bir soru formu, dnem ba??nda ve dnem sonunda olmak zere ?rencilere iki defa uygulanm??t?r. 164 anketin de?erlendirildi?i bu ara?t?rman?n sonular?na gre ?renciler, Genel Muhasebe dersine dnem ba??ndaki bak?? a?lar?n?n ve alg?lamalar?n?n, baz? boyutlar d???nda, dnem sonuna gre 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 deme ?ekillerinin TMS 18 Has?lat Standard? erevesinde ?ncelenmesi (The Analysis of Delivery and Payment Types in Foreign Trade within the Frame of TAS 18 Revenue Standard), Ahmet GKGZ, Hilal ZDEM?R
zet Uluslararas? ticarette iki konu byk neme sahiptir. Birincisi d?? ticarete konu olan mal?n teslim edilme ?ekli, ikincisi ise d?? ticarete konu olan mal?n bedelinin denme ?eklidir. D?? ticarette kullan?lan teslim ?ekillerine gre al?c? ve sat?c?n?n sorumluluklar?n?n ba?lama ve biti? zamanlar? de?i?mektedir. Yine d?? ticarette kullan?lan deme ?ekline gre, ticarete konu mal ve hizmetin deme zaman? de?i?mekte ve buna ba?l? olarak vade fark? ortaya ?kabilmektedir. D?? ticarette kullan?lan teslim ve deme ?ekli, i?letmenin has?lat?n?n olu?um zaman?n? ve tutar?n? etkilemektedir. Bu al??man?n amac? d?? ticarette kullan?lan teslim ve deme ?ekillerini TMS 18 Has?lat Standard? erevesinde incelemek ve bu ba?lamda d?? ticaret i?lemlerinin muhasebele?tirilmesini a?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?? A?lar?ndan Kurumsal Sosyal Sorumluluk Muhasebe ?li?kisi (The Relationship Between Corporate Social Responsibility And Accounting With The Perspective Of Professional Accountants), a?r? KRO?LU, Hseyin nlem ERSZ
zet Kurumsal sosyal sorumluluk (KSS) kavram? gnmzde btn dnyada uygulanan, zerinde tart???lan bir kavram olarak kar??m?za ?kmaktad?r. KSS, i?letmelerin payda?lar?na ynelik baz? sorumluluklar? oldu?unu kabul etmesi ve bu sorumluluklar?n? payda?lar? iin yerine getirmesini sa?lamaya ynelik bir kavram haline gelmi?tir. Muhasebenin i?letmelerin KSS faaliyetlerinin gerekle?tirilmesinde nemli aralardan biri oldu?u kabul edilmektedir. al??mada muhasebe ve KSS aras?ndaki ili?ki ortaya konulmaya al???lm??t?r. Bu amala Akhisar'daki muhasebe meslek mensuplar?n?n hizmet verdikleri i?letmeleri ve i?letmelerin muhasebe bilgilerini KSS a?s?ndan de?erlendirmeleri istenmi?tir. al??mada anket yntemiyle elde edilen veriler istatistiksel paket program? yard?m?yla analiz edilmi?tir. Analiz bulgular? de?erlendirilerek sonular ve neriler 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, Sleyman 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 Trkiyedeki Akademik Dergilerde evre Muhasebesi Alan?nda 20062014 Y?llar? Aras?nda Yay?nlanm?? Bilimsel Makalelerin ?erik Analizi (A Content Analysis of The Articles Subject Environmental Accounting Field Published in Academic Journals in Turkey Between 20062014) , Fatih ?ENTRK, Hakk? FINDIK
zet evreyi konu edinen bilimsel al??malar di?er alanlarda oldu?u gibi muhasebe alan?nda da giderek artmaktad?r. Gnmzde evre unsuru, sadece retime girdi veren bir retim faktr olmaktan ?km??, bunun yerine retim ncesi, sreci ve sonras?nda srekli korunmas? ve bir maliyet unsuru olarak dikkate al?nmas? gereken konu haline gelmi?tir. Dolay?s?yla i?letmelerin faaliyetleri neticesinde olu?an evresel de?i?imlerin fiziksel, finansal ve maliyet boyutlar?n?n tespit edilmesi, llmesi, muhasebe sistemi ierisinde izlenerek ilgililere raporlanmas? muhasebenin sosyal sorumluluk kavram?n?n da gere?idir. evreye duyarl? bu yakla??m?n toplumun her katman?na yay?lmas?, i?letmelerin evresel muhasebe uygulamalar?na ynelik al??malar yapmas?nda te?vik edici bir unsur olacakt?r. Bu al??mada Trkiyede evre alan?nda 2006-2014 y?llar? aras?nda yay?nlanan makaleler, ierik analizi ynyle 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, its 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.