Özet:

Economic crisis periods are the most fragile times for the businesses. Therefore, business administrators have to act more attentive and conscious in their decisions. Making conscious decisions is only possible through reading financial data elaborately. For this reason it is an expected situation in the crisis periods that businesses value accounting and the data created by its applications. In this context this study aims to determine the changes on businesses’ attitudes towards accounting in economic crisis periods. To realize this a questionnaire is made to the accountants who would observe such an attitude change better. The analysis show that there is a clear change on the attitudes businesses hold towards the accounting however this change is to meet the legal obligations to the state without disrupting rather than managing the crisis better or providing decision support.

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