A Research on Professional Members Related to Inflation Accounting Practice: The Case of Batman-Si̇irt

İpek Yaylalı

Article Details

A Research on Professional Members Related to Inflation Accounting Practice: The Case of Batman-Si̇irt

Authors:

İpek Yaylalı

Publisher:

Süleyman Demirel University

Main Topics:

Finansal Muhasebe

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.16 Issue 46, pp.473-486

Document Type:

Article

Publication Date:

5/2025

Document Language:

Turkish

Document ID (Org No.):

2001349134

pISSN:

1308-9552

Keywords:

Abstract:

 The basic condition for social stability and welfare is to achieve price equilibrium and increase per capita income. Inflation reflects the change in the purchasing power of individuals. Inflation, which is defined as a continuous increase in the prices of goods and services, has some distorting effects on the preparation of financial statements of enterprises. Therefore, inflation accounting is applied to correct the effects of inflation factor on financial statements. In the study, it is aimed to determine whether awareness and perception of inflation accounting has a significant effect on the level of knowledge of professional members. The study is conducted on accounting professionals registered in Batman-Siirt Chamber of Certified Public Accountants SMMMO. It is tried to evaluate the awareness, perception and knowledge levels of the professional members registered to Batman-Siirt CPA about inflation accounting practices. There are 200 accounting professionals registered to Batman-Siirt CPA. 165 accounting professionals participated in answering the survey questions. The survey data obtained are analyzed in SPSS 22.0 program and correlation and regression analysis are applied. According to the results of the analysis, awareness and perception variables regarding inflation accounting practices have a significant and positive effect on the knowledge level variable.

 The basic condition for social stability and welfare is to achieve price equilibrium and increase per capita income. Inflation reflects the change in the purchasing power of individuals. Inflation, which is defined as a continuous increase in the prices of goods and services, has some distorting effects on the preparation of financial statements of enterprises. Therefore, inflation accounting is applied to correct the effects of inflation factor on financial statements. In the study, it is aimed to determine whether awareness and perception of inflation accounting has a significant effect on the level of knowledge of professional members. The study is conducted on accounting professionals registered in Batman-Siirt Chamber of Certified Public Accountants SMMMO. It is tried to evaluate the awareness, perception and knowledge levels of the professional members registered to Batman-Siirt CPA about inflation accounting practices. There are 200 accounting professionals registered to Batman-Siirt CPA. 165 accounting professionals participated in answering the survey questions. The survey data obtained are analyzed in SPSS 22.0 program and correlation and regression analysis are applied. According to the results of the analysis, awareness and perception variables regarding inflation accounting practices have a significant and positive effect on the knowledge level variable.

 The basic condition for social stability and welfare is to achieve price equilibrium and increase per capita income. Inflation reflects the change in the purchasing power of individuals. Inflation, which is defined as a continuous increase in the prices of goods and services, has some distorting effects on the preparation of financial statements of enterprises. Therefore, inflation accounting is applied to correct the effects of inflation factor on financial statements. In the study, it is aimed to determine whether awareness and perception of inflation accounting has a significant effect on the level of knowledge of professional members. The study is conducted on accounting professionals registered in Batman-Siirt Chamber of Certified Public Accountants SMMMO. It is tried to evaluate the awareness, perception and knowledge levels of the professional members registered to Batman-Siirt CPA about inflation accounting practices. There are 200 accounting professionals registered to Batman-Siirt CPA. 165 accounting professionals participated in answering the survey questions. The survey data obtained are analyzed in SPSS 22.0 program and correlation and regression analysis are applied. According to the results of the analysis, awareness and perception variables regarding inflation accounting practices have a significant and positive effect on the knowledge level variable.

 Sosyal istikrarın ve refah düzeyinin artmasında temel koşul fiyat dengesinin sağlanması ve kişi başına düşen gelirin artırılmasıdır. Enflasyon, bireylerin satın alma gücündeki değişimi yansıtmaktadır. Mal ve hizmet fiyatlarında sürekli artış olarak belirtilen enflasyon, işletmelerin finansal tablolarının düzenlenmesinde birtakım bozucu etkilere sahiptir. Bu nedenle, enflasyon faktörünün finansal tablolar üzerindeki etkilerinin düzeltilmesinde enflasyon muhasebesi uygulanmaktadır. Bu çalışmada enflasyon muhasebesine ilişkin farkındalık ve algının meslek mensuplarının bilgi düzeyi üzerinde anlamlı bir etkisi olup olmadığını tespit etmek amaçlanmıştır. Çalışma; Batman-Siirt Serbest Muhasebeci Mali Müşavirler SMMMO odasına kayıtlı bulunan muhasebe meslek mensupları üzerine yapılmıştır. Batman-Siirt SMMMOya kayıtlı olan meslek mensuplarının enflasyon muhasebesi uygulamaları hakkındaki farkındalık, algı ve bilgi düzeyleri değerlendirilmeye çalışılmıştır. Batman-Siirt SMMMOya kayıtlı 200 muhasebe meslek mensubu bulunmaktadır. Anket sorularının cevaplanmasında 165 muhasebe meslek mensubu katılım sağlamıştır. Elde edilen anket verileri SPSS 22.0 programında analize tabi tutulmuş olup korelasyon ve regresyon analizi uygulanmıştır. Analiz sonuçlarına göre, enflasyon muhasebesi uygulamalarına ilişkin farkındalık ve algı değişkenlerinin bilgi düzeyi değişkeni üzerinde anlamlı ve pozitif bir etkisi olduğu görülmüştür.

Article Details

A Research on Professional Members Related to Inflation Accounting Practice: The Case of Batman-Si̇irt

Authors:

İpek Yaylalı

Publisher:

Süleyman Demirel University

Main Topics:

Finansal Muhasebe

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.16 Issue 46, pp.473-486

Document Type:

Article

Publication Date:

5/2025

Document Language:

Turkish

Document ID (Org No.):

2001349134

pISSN:

1308-9552

Inflation

Inflation Accounting

Professional Members

Batman-Siirt SMMMOEnflasyon

Enflasyon Muhasebesi

Meslek Mensupları

Batman-Siirt SMMMO

Issues

Article Details

Authors: İpek Yaylalı

Publisher: Süleyman Demirel University

Main Topics: Finansal Muhasebe

Journal: Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.16 Issue 46, pp.473-486

Document Type: Article

Publication Date: 5/2025

Document Language: Turkish

Document ID (Org No.): 2001349134

pISSN: 1308-9552

Issues

Authors:

İpek Yaylalı

Publisher:

Süleyman Demirel University

Main Topics:

Finansal Muhasebe

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.16 Issue 46, pp.473-486

Document Type:

Article

Publication Date:

5/2025

Document Language:

Turkish

Document ID (Org No.):

2001349134

pISSN:

1308-9552