Özet:

The aim of this study is to show the applicability of accounting standards (Islamic Accounting Standards) in participating banks in Turkey for interest-free financial institutions published by the Islamic Financial Institutions Accounting and Audit Organization (AAOIFI). Method - In accordance with the purpose of the study, the survey was implemented to people working in the accounting and financial reporting units of participating banks in Turkey. In the first part of the survey, which consists of two main sections, the demographic characteristics of the participants and the levels of Islamic accounting awareness, and in the second part, the situations that will be met before the implementation of Islamic accounting standards in Turkey and the situations that will be met after the implementation. In the survey analysis, differentiation tests were implemented using the SPSS program based on the level of awareness of the participants. Results - The survey finds that about 58% of participants don’t know about AAOIFI and Islamic accounting. The results of the analysis did not find any significant differences in terms of the expressions according to the level of awareness of the participants. Debate - These findings show that participating banks need to organize training activities on accounting standards in accordance with the AAOIFI and Islamic principles for employees in accounting and financial reporting units. On the other hand, the fact that there is no significant difference between the responses they have given to the survey questions according to the level of awareness of the participants shows that the implementation of the AAOIFI and/or Islamic accounting in Turkey is not dependent on the level of information.