BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDININ MUHASEBE MESLEK MENSUPLARI ÜZERİNDE ALGI DÜZEYİNİN ARAŞTIRILMASI
Journal Title: Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi - Year 2018, Vol 5, Issue 3
Abstract
Bu çalışmanın amacı Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardının (BOBİ FRS) muhasebe meslek mensupları üzerindeki algı düzeyinin tespit edilmesidir. Bu amaç doğrultusunda çalışmada, Batı Akdeniz Bölgesinde çalışan muhasebe meslek mensuplarına yönelik gerçekleştirilen anket çalışması neticesinde BOBİ FRS’nin algı düzeyi saptanmaya çalışılmaktadır. BOBİ FRS’nin muhasebe meslek mensupları tarafından uygulanacağı düşünüldüğünde, katılımcıların BOBİ FRS hakkındaki algıları ve bakış açıları son derece önem taşımaktadır. Literatürde muhasebe meslek mensuplarının BOBİ FRS hakkındaki düşüncelerinin tespitine yönelik yapılmış herhangi bir çalışmanın bulunmaması nedeniyle bu çalışmanın sonuçlarının alana katkı sağlayacağı düşünülmektedir. EXTENDED SUMMARY Background: International Financial Reporting Standards (IFRS) is published to access transparent, correct, complete and understandable information and to establish a common accounting language in the world. However, in Turkey, Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) was published in the Official Gazette numbered 30138 on July 29, 2017 for the enterprises which are subject to independent audit but do not implement IFRS. BOBI FRS consists of 27 parts in total. In the standard, there are also additional 9 appendixes, which describe the separate and consolidated financial statements. It is believed that the results of this study will contribute to the literature because there is no study about the perception level of accounting professionals about BOBI FRS. Purpose: The purpose of this study is to determine the perception level of the BOBI FRS on accounting professionals. For this purpose, in order to determine the level of perception of BOBI FRS, a questionnaire was conducted for professional accountants working in the Western Mediterranean Region in Turkey. Method: A questionnaire form was prepared on the basis of the literature survey and opinions of the accounting professionals. The questionnaire consists of 27 questions in total. 5 questions include the descriptive information of the participants and 22 questions include the perceptions of the professional accountants about BOBI FRS. The study was conducted on a total of 276 professional accountants. In the study, frequency distributions were defined in which the descriptive characteristics of the participants were determined and then the reliability of the data was tested. In order to determine the variables in a more valid and safe way, factor analysis were applied to statements that determine the results of the BOBI FRS perception level. And t-tests and one-way variance analyses were conducted to determine the differences between the obtained factor dimensions and the descriptive characteristics of the participants. Findings: According to the participants, BOBI FRS will affect the accounting practices and professions positively, BOBI FRS will increase the institutionalization in the enterprises but the work load of the professionals will increase due to the application of the standard. However, the participants think that the number of programs such as training, seminars related to BOBI FRS is not sufficient, BOBI FRS cannot be learned by professional members by their own efforts and the this standard is not fully implemented. Total of 5 factors were obtained as result of the factor analysis. These are; BOBI FRS awareness, positive expectations about BOBI FRS, sufficiency of BOBI FRS trainings, ease of BOBI FRS and discrepancy of BOBI FRS from other standards. According to the average of the factor dimensions results, participants' expectation from BOBI FRS is positive and BOBI FRS trainings are not enough. It has been determined that there is a significant difference between young professionals and old professionals and between those with little experience and those who are very experienced, according to the BOBI FRS expectations in the research. In terms of BOBI FRS awareness and ease of BOBI FRS, there is a significant difference between the participants who have BOBI FRS taxpayers and who have not. It can be argued that the reason for this is that the participants who have BOBI FRS taxpayers more accept the BOBI FRS because of their practical experience. Also, in terms of BOBI FRS awareness, competence in number of BOBI FRS trainings and ease of BOBI FRS, there is a significant difference between the participants who receive BOBI FRS training and who do not. Conclusions: The standard should be taught by professionals who have full knowledge about BOBI FRS. It is required to harmonize the accounting standards with the tax laws and establish a standard accounting system. Otherwise, there will be an additional workload for the enterprises. BOBI FRS awareness should be increased. So, the number of training activities for BOBI FRS should be increased. In the near future, the number of enterprises which implement the BOBI FRS in their accounting operations will increase. Therefore, accounting professionals who know BOBI FRS will be more advantageous. In addition, some improvements are needed in the reporting system.
Authors and Affiliations
Mahmut Sami ÖZTÜRK, Oğuzhan ÇARIKÇI
Keywords
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- EP ID EP445467
- DOI 10.30798/makuiibf.429246
- Views 114
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