Elements Taken Into Consideration In The Agreements Between Accounting Proficiency And Customer Enterprises And A Study On Accounting Proficiency In Ankara
Journal Title: Ufuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi - Year 2017, Vol 6, Issue 12
Abstract
Accountancy, through having been consolidated to laws of Public Practice Accounting, Financial Consultancy and Certified Public Accountants as issued by Article 3568, has been regulated. Through this way, accountancy, rather than being a humble job, has gained great significance both in the eye of public and of institutions. Accountacy, as an independent business, provides service for companies. That's why there are issues to consider when giving and receiving such services. The aim of this study is the examination of the events in agreements between accounting proficiency and customer enterprises. With this aim, 184 accounting proficiencies active in business in Ankara are investigated with surveys and Likert Scale. At this point, questions focusing on the concept of ethics are asked. Some of the questions directed to the participants are about their perception on choosing the accountant and the others are about of the accountant’s view regarding their choices of an Enterprise. SPSS 18 is used as the analysis program. The analysis methods are frequency, correlation, and ANOVA. As a result, meaningful relations are found between the questions regarding the perception of accountant and the perception of an enterprise. The effects of the number of the enterprise the accountants are working for and their professional experience are tested to be meaningful.
Authors and Affiliations
Ayşe Nilgün Ertuğrul
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