Türk Ticaret Kanunu Tasarısının Ülkemizdeki Muhasebe Ortamına ve Muhasebe Mesleğine Etkilerinin Değerlendirilmesi
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Date
2010
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Bu tez, Türk Ticaret Kanunu Tasarısı'nda yer alan düzenlemelerin mevcut Türk Ticaret Kanunu ile karşılaştırmasını yaparak, Tasarı'nın muhasebe mesleğine ve muhasebe ortamına nasıl bir etkisi olacağını ortaya koymak amacıyla hazırlanmıştır. Araştırmada, meslek mensuplarının Tasarı'nın muhasebe mesleğine ve ortamına etkilerinin nasıl olacağı konusundaki görüşlerini almaya yönelik olarak anket yöntemi kullanılmıştır. Veriler anket formu yardımıyla Eskişehir'den rassal olarak seçilen 66 meslek mensubuyla yüz yüze görüşülerek elde edilmiştir.Konuya ilişkin olarak bugüne kadar meslek mensuplarının Türk Ticaret Kanunu Tasarısı'nın getirileri hakkındaki görüşlerine yönelik bir tez çalışması bulunmamaktadır.Çalışma sonuçlarının, akademisyenlere ve meslek mensuplarına yararlı olacağı düşünülmektedir.Anahtar Sözcükler:Türk Ticaret Kanunu, Türk Ticaret Kanunu Tasarısı, Sermaye Piyasası Kurulu, Ticari Defterler, Muhasebe Standartları
The Thesis has been prepared with the aim of putting forward how the project will influence the accountancy and the profession by making comparison between current Turkish Commercial Law and the regulations in the drafted Turkish Commercial Law project. In the survey, a questionnaire was used as a way of getting the opinions of occupation?s members about how this project?s effects will be towards the accountancy and the profession. Data have been collected with the help of a questionnaire form by interviewing face to face with 66 employees, chosen randomly.Any thesis related to the topic has not been handled about the views on the utilities of the project so far.It is considered that the results of the research would be beneficial for the academicians and the members of the profession.Key Words: Turkish Commercial Law, The drafted Turkish Commercial Law, Capital Market Board, Commercial Books, Accounting Standarts
The Thesis has been prepared with the aim of putting forward how the project will influence the accountancy and the profession by making comparison between current Turkish Commercial Law and the regulations in the drafted Turkish Commercial Law project. In the survey, a questionnaire was used as a way of getting the opinions of occupation?s members about how this project?s effects will be towards the accountancy and the profession. Data have been collected with the help of a questionnaire form by interviewing face to face with 66 employees, chosen randomly.Any thesis related to the topic has not been handled about the views on the utilities of the project so far.It is considered that the results of the research would be beneficial for the academicians and the members of the profession.Key Words: Turkish Commercial Law, The drafted Turkish Commercial Law, Capital Market Board, Commercial Books, Accounting Standarts
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İşletme, Kanun tasarısı, Kanunlar, Mesleki sorunlar, Business Administration, Muhasebe, Draft bill, Muhasebe işlemleri, Laws, Vocational problems, Muhasebe politikaları, Accounting, Accounting piocess, Muhasebeci, Accounting policies, Sermaye Piyasası Kurulu, Accountant, Capital Market Board, Türk Ticaret Kanunu, Turkish Commercial Code
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147