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Bu araştırma, finansal raporlama standartlarının muhasebe meslek mensupları tarafından bilenen farklılıkları ve duruma ilişkin yaklaşımlarını tespit etmeyi hedeflemektedir. Bu kapsamda Ankara Serbest Muhasebeci Mali Müşavirler Odasına kayıtlı ve mesleki faaliyetlerini bağımsız olarak yürüten 392 muhasebe meslek mensubundan anket yoluyla elde edilen veriler frekans dağılımı ve aritmetik ortalama ile değerlendirilmiştir. Ayrıca, katılımcıların tanımlayıcı özelliklerine göre finansal raporlama standartlarına ilişkin yaklaşımlarında istatistiksel olarak anlamlı farklılık olup olmadığının tespit edilebilmesi için Kruskal-Wallis H Testi ve Mann-Whitney U Testi kullanılmıştır. Sonuç olarak, araştırmaya katkı sağlayan muhasebe meslek mensuplarının muhasebe alanındaki küresel gelişmeleri yakından takip ettikleri ancak bilgilendirme faaliyetlerinde ve uygulama eğitiminde eksiklikler olduğu saptanmıştır. Diğer taraftan finansal raporlama standartlarının çevrilmesinin bazı kavramsal karmaşıkların ortaya çıkmasına yol açtığı bu suretle ilgili standartları öğrenmekte zorluk çektikleri tespit edilmiştir.
This research aims to identify the differences in financial reporting standards known by accounting professionals and the situation-related approaches. In this context, the data obtained through the survey from 392 accounting professionals registered and independently conducting their professional activities in the Ankara Free Accountant Financial Customer's Chamber were assessed by frequency distribution and arithmetic average. Furthermore, the Kruskal-Wallis H Test and Mann-Whitney U Test were used to determine whether there are statistically meaningful differences in their approaches to financial reporting standards according to the characteristics of the participants. As a result, it was found that accounting professionals contributing to the research closely followed the global developments in the accounting field but had deficiencies in information activities and practical training. On the other hand, it has been found that the conversion of financial reporting standards has been difficult to learn the standards related to this form, which has led to the emergence of some conceptual complexities.
This research aims to determine the differences of the financial reporting standards known to accounting professionals and define their approaches to the matter. In this regard, the data obtained through a questionnaire from 392 accounting professionals carrying out their professional activities independently and registered to the Ankara Chamber of Independent Accountants and Financial Advisors were evaluated by frequency distribution and arithmetic average. Additionally, in order to determine whether there is any statistically significant difference between participants' approaches to financial reporting standards Kruskal-Wallis H Test and Mann-Whitney U Test were used in accordance with their descriptive characteristics. As a result, it was determined that accounting professionals who contributed to the research had been closely following the global developments in the accounting field, yet it is stipulated that there are still deficiencies in information services and practical training. On the other side, the use of translations of the financial reporting standards had emerged some cognitive complexities and thus lead to the difficulty of fully learning the related standards.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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