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Muhasebe Meslek Mensuplarının Kurumsal Yönetim ile İlgili Kavramlara İlişkin Düşünceleri: Borsa İstanbul’da Bir Uygulama
2020
Journal:  
Avrupa Bilim ve Teknoloji Dergisi
Author:  
Abstract:

Kurumsallaşma tüm dünyada finansal krizlerden sonra yoğun bir şekilde uygulanmaya başlanmış veya kullanma gayreti içerisinde olmuşlardır. Kurumsal yönetim kavramının önemi sadece işletmelerin net nakit akışları değil aynı zamanda yabancı yatırımcıları işlet ve ülkelere çekebilme anlamında önem arz etmektedir. Ülkemizde Kurumsallaşma anlamında çok yer önemlilere gelmiş Borsa İstanbul’daki iş Kurumsal Yönetim Kavramlarına bir takım sorular sorulmuş olup bu çalışmalar SPPS 21 programında analiz edilerek ayrıntılı olarak açıklanmıştır. İşletmeden elde edilen sonuçlara göre; muhasebe meslek mensuplarının kurumsal yönetim kavramına önem vermeleri finansal tablolara olan güvenin artmasının kurumsal yönetim ilkelerinden şeffaflık ve kamuyu aydınlatmada doğrudan muhasebe uygulamaları olduğu görülmüştür. Ayrıca kurumsal yönetim sisteminin uygulanabilirliği, muhasebe meslek mensuplarının muhasebe ilkelerine ve alınmış muhasebe standartlarına uygun hareket etmeleri ile mümkün olduğu sonucuna ulaşılmıştır.

Keywords:

Accounting Professionals Members' Thoughts on Concepts Related to Corporate Management: A Application in the Stock Exchange in Istanbul
2020
Author:  
Abstract:

The corporationalization has begun to be widely applied throughout the world after financial crises or has been trying to use it. The importance of the concept of corporate management is not only the importance of net cash flows of but also the importance of foreign investors to be able to enter and attract countries. In our country, a number of questions have been asked to the Business Corporate Management Concepts in Borsa Istanbul, which has been analyzed in the SPPS 21 program in detail. According to the results obtained from the company; accounting professionals pay attention to the concept of corporate management, the increase of confidence in financial statements has been shown to be the principles of corporate management transparency and direct accounting practices in the public lighting. The implementability of the corporate management system has also been concluded that it is possible for accounting professionals to act in accordance with accounting principles and received accounting standards.

Keywords:

Opinions Of Accounting Professionals On Concepts Related To Corporate Governance: An Application In Borsa Istanbul
2020
Author:  
Abstract:

Institutionalization started to be applied intensively after the financial crises all over the world or they were in an effort to be used. The importance of the concept of corporate governance is not only important in terms of net cash flows of businesses, but also in terms of attracting foreign investors to businesses and countries. A number of questions have been asked to the Business Corporate Governance Concepts in Borsa Istanbul, which has become very important in terms of Institutionalization in our country, and these studies have been analyzed and explained in detail in the SPPS 21 program. According to the results obtained from the business; It has been observed that the emphasis of the professional accountants to the concept of corporate governance, and the increased confidence in financial statements are transparency among corporate governance principles and direct accounting practices in public disclosure. In addition, it has been concluded that the applicability of the corporate management system is possible if the professional accountants act in accordance with the accounting principles and the received accounting standards.

Keywords:

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Avrupa Bilim ve Teknoloji Dergisi

Field :   Fen Bilimleri ve Matematik; Mühendislik

Journal Type :   Uluslararası

Metrics
Article : 3.175
Cite : 5.606
2023 Impact : 0.178
Avrupa Bilim ve Teknoloji Dergisi