“Account” için 103 makale
MESLEKİ BİLİMLER DERGİSİCilt 2013/2, Sayı 1
As a vocational education, the purpose of accounting education is to help students gain the necessary skills and knowledge required by this profession. Students obtain these skills and knowledge with using curriculum. Accounting curriculum should be developed and revised according …
MESLEKİ BİLİMLER DERGİSİCilt 2012/1, Sayı 2
This study has prepared to view the ethical values and perspectives of the accountancy profession has been prepared to evaluate the qualitative aspects of Accounting and Tax Practices Program students at MAKÜ, Vocational School. Survey method was used in this …
MESLEKİ BİLİMLER DERGİSİCilt 2012/1, Sayı 3
The purpose of this study is to evaluate the components of accounting curriculum in the context of faculties’ opinions. While evaluating the accounting curriculum, the infrastructure which can be the basis of curriculum development was taken into consideration, this infrastructure …
MESLEKİ BİLİMLER DERGİSİCilt 2017/6, Sayı 2
This study aims to assess viewpoints of the senior students of The Business Administration Department of The Faculty of Economics and Administrative Sciences of Anadolu University on the subject of accounting classes and accountancy profession. The same survey was conducted …
Uluslararası Eğitim Programları ve Öğretim Çalışmaları DergisiCilt 2022/12, Sayı 1
This study aims to reveal the economic and political issues underlying the remarks related to initial teacher education (ITE) in the documents published by international institutions, European Union (EU), Organization for Economic Co-operation and Development (OECD), and United Nations (UN), …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2021/23-legacy-6522, Sayı 41
In addition to the effect of the financial system, which is seen as the success of the general economy in the literature in recent years, on the current account deficit, the effect of the current account deficit on the financial …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2018/20-legacy-4183, Sayı 35
Businesses must have a structure that can have a voice in the international arena to cope with increasing global competition by economic motions. For this reason, the most important objectives of business firms can be expressed as growing in a …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2021/23-legacy-6522, Sayı 41
The current account deficit and the sustainability of the current account deficit are considered as an important criteri on inevaluating a country's economic performance. Therefore the current account deficit problem is one of the issues that maintains its importance for …
International Journal of Social Sciences and Education ResearchCilt 2015/1-legacy-4175, Sayı 4
The accounting scandals experienced in financial field in last 20-year period studied profoundly influenced by different aspects of human life. In this case, countries’ accounting systems and regulations are making it to take measures on. It is clear that accounting …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2021/23-legacy-6522, Sayı 41
Various problems are experienced during the production of cost information that has desired quality, from traditional costing to modern costing models. In order to eliminate the deficiencies of Activity Based Costing, Time Driven Based Costing (TDBC) and Resource Consumption Accounting …
International Journal InternaukaCilt 2018/11, Sayı 11
Conditions are revealed in case of observance of which one or another trip can be considered as official business trip and features of taxation of the amounts of reimbursed expenses for travel of the employee from the place of business …
International Journal InternaukaCilt 2017/3, Sayı 3
The analysis of approaches to improving quality characteristics of accounting information. Grounded inability to use transparency as qualitative characteristics of accounting information in the context of the development of convergent positions conceptual framework. Identified and substantiated three main proposals for …
Problems of Education in the 21st CenturyCilt 2018/76-legacy-4081, Sayı 3
External accountability policies have spread fast across various educational systems over the past decades. This research examines the relations of internal and external accountability with students’ math achievement drawing on PISA 2012. With a sample of 44 educational systems, of …
MESLEKİ BİLİMLER DERGİSİCilt 2019/8, Sayı 1-legacy-5335
Dictionary as a career; The time and work achieved in a profession means success and expertise. In order to be able to determine their career goals, the students enter into effort and effort in their early life. Students who are …
MESLEKİ BİLİMLER DERGİSİCilt 2018/7, Sayı 2
Accounting is of great importance for people, companies, and governments both in developed and developing economies. The systematic tracking of activities that are carried out by the companies, the arrangement of several necessary reports, and the investigation of the differences …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2019/21-legacy-4346, Sayı 36
The effectiveness of the audit activities may vary from country to country and may vary in different cultural regions within a country in terms of effective applicability. The purpose of this study was to determine whether the operational audit of …
International Journal InternaukaCilt 2018/4, Sayı 4
The features of the methodology and procedure for inventory accounting as an integral part of the current assets of domestic enterprises are determined. The structure (blocks) of the accounting policy of the enterprise for inventory accounting and its elements are …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2020/1, Sayı 64
Different personal guarantees and tangible collaterals are taken as assurance in order to secure the loan from the customers that are allocated loans by banks. Regarding loans provided to commercial customers in banking, apart from personal and tangible guarantees, there …
Yükseköğretim ve Bilim DergisiCilt 2020/10, Sayı 1
Accounting course is one of the most important and most challenging courses of students in the economics and administrative sciences faculties of universities. This concern changes the attitudes of students towards the course and increases the negative attitudes towards the …
International Journal InternaukaCilt 2015/9, Sayı 9
The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management …
International Journal InternaukaCilt 2017/17, Sayı 17
Integration of Ukraine into the European Union resulted in the formation of necessity in the study of specific foreign currency transactions, which, in turn, characterized riskiness and complexity of implementation. In international practice, there is still no single universal scheme …
Yükseköğretim ve Bilim DergisiCilt 2019/9, Sayı 2
Effects of globalization have become significantly apparent in every aspect. Along with globalization, the need for accounting education is being triggered by the development of financial markets and the elimination of barriers to trade. This study explains how some aspects …
Yükseköğretim ve Bilim DergisiCilt 2016/6, Sayı 3
Hesap verebilirlik kavramı genellikle özgürlükleri kısıtlayıcı bir olgu olarak algılansa da aslında ideal bir hesap verme davranışı örgütün gelişmesinde önemli bir etkendir. Bu araştırmanın amacı yükseköğretim kurumlarındaki hesap verebilirliği ölçen bir ölçme aracı geliştirmektir. Ölçeğin maddeleri oluşturulurken yerli ve yabancı …
International Journal InternaukaCilt 2017/15, Sayı 15
The article broadens the theoretical and practical aspects of the accounting of fixed assets. The ways of solving problems and discussion questions of classification, estimation, accounting of fixed assets and depreciation in Ukraine in comparison with foreign experience are substantiated.
Celal Bayar Üniversitesi Sosyal Bilimler DergisiCilt 2015/13-legacy-981, Sayı 2
Günümüzde küreselleşmeyle birlikte gerek ulusal gerekse de uluslararası ticarette önemli gelişmeler yaşanmaktadır. Bu gelişmelere paralel olarak, işletmeler yapmış oldukları ticari faaliyetleri, ilgili kişi ve kurumlara doğru, güvenilir, karşılaştırılabilir ve anlaşılabilir biçimde sunması için muhasebeye ihtiyaç duyacaktır. Bu anlamda muhasebe, bütün …