Problems Faced by Businesses in Implementation of Turkish Accounting Standards: A Research in Borsa Istanbul

Adem Dursun; Nazan Güngör Karyağdı

Article Details

Problems Faced by Businesses in Implementation of Turkish Accounting Standards: A Research in Borsa Istanbul

Authors:

Adem Dursun | Nazan Güngör Karyağdı

Publisher:

Ordu University

Journal:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 3, pp.3469-3490

Document Type:

Article

Publication Date:

11/2023

Document Language:

Turkish

Document ID (Org No.):

2001302852

pISSN:

1309-9302

Keywords:

Abstract:

 Abstract This study, it is aimed to determine the problems faced by the companies operating in Borsa Istanbul in the implementation of accounting standards. The survey technique, which is one of the quantitative data methods, was used in the study; The findings obtained as a result of the research were analyzed and evaluated in the SPSS package program. In the research, the questionnaires of 251 companies from 479 universes operating in Borsa Istanbul were included in the study. As a result of the study, it was concluded that the accounting standards created a density in addition to the current density of the enterprises, changes in the methods at the time of the transactions, difficulties in the preparation of the interim financial statements problems about how to make the year-end transactions, inadequacy in the training of the standards and the period of performing the impairment test  It has been determined that there are some problems at the point of the end of the year-interim period. Another result obtained in the study is that companies operating in Borsa Istanbul mostly use standards based on reporting and tax issues. In the study, Turkish Accounting Standards TMS most used by companies were determined. These standards are respectively; TMS-1, TMS-7, TMS-32, TMS-12, TMS-2, TMS-23 and TMS-27 are determined as standards. Keywords: Standards, Accounting Standards, Businesses, Borsa Istanbul, Issues.

 Abstract This study, it is aimed to determine the problems faced by the companies operating in Borsa Istanbul in the implementation of accounting standards. The survey technique, which is one of the quantitative data methods, was used in the study; The findings obtained as a result of the research were analyzed and evaluated in the SPSS package program. In the research, the questionnaires of 251 companies from 479 universes operating in Borsa Istanbul were included in the study. As a result of the study, it was concluded that the accounting standards created a density in addition to the current density of the enterprises, changes in the methods at the time of the transactions, difficulties in the preparation of the interim financial statements problems about how to make the year-end transactions, inadequacy in the training of the standards and the period of performing the impairment test  It has been determined that there are some problems at the point of the end of the year-interim period. Another result obtained in the study is that companies operating in Borsa Istanbul mostly use standards based on reporting and tax issues. In the study, Turkish Accounting Standards TMS most used by companies were determined. These standards are respectively; TMS-1, TMS-7, TMS-32, TMS-12, TMS-2, TMS-23 and TMS-27 are determined as standards. Keywords: Standards, Accounting Standards, Businesses, Borsa Istanbul, Issues.

 Abstract This study, it is aimed to determine the problems faced by the companies operating in Borsa Istanbul in the implementation of accounting standards. The survey technique, which is one of the quantitative data methods, was used in the study; The findings obtained as a result of the research were analyzed and evaluated in the SPSS package program. In the research, the questionnaires of 251 companies from 479 universes operating in Borsa Istanbul were included in the study. As a result of the study, it was concluded that the accounting standards created a density in addition to the current density of the enterprises, changes in the methods at the time of the transactions, difficulties in the preparation of the interim financial statements problems about how to make the year-end transactions, inadequacy in the training of the standards and the period of performing the impairment test  It has been determined that there are some problems at the point of the end of the year-interim period. Another result obtained in the study is that companies operating in Borsa Istanbul mostly use standards based on reporting and tax issues. In the study, Turkish Accounting Standards TMS most used by companies were determined. These standards are respectively; TMS-1, TMS-7, TMS-32, TMS-12, TMS-2, TMS-23 and TMS-27 are determined as standards. Keywords: Standards, Accounting Standards, Businesses, Borsa Istanbul, Issues.

 Öz Bu çalışmada, Borsa İstanbulda faaliyet gösteren işletmelerin muhasebe standartları uygulanmalarında karşılaştığı sorunların tespit edilmesi amaçlanmaktadır. Çalışmada nicel veri yöntemleri içerisinde yer alan anket tekniği kullanılmış olup; araştırma sonucunda elde edilen bulgular SPSS paket programında analiz edilerek değerlendirilmiştir. Araştırmada Borsa İstanbulda faaliyet gösteren 479 evren içerisinden 251 firmanın anketi çalışmaya dâhil edilmiştir. Çalışma sonucunda, muhasebe standartlarının işletmelerin mevcut yoğunluğuna ek olarak yoğunluk oluşturması, işlemlerin yapıldığı anda yöntemlerde değişikliklerin yapılması, ara dönem mali tablo düzenlemesinde zorlukların yaşanması yılsonu yapılacak işlemlerin nasıl yapılacağına ilişkin yaşanan sorunlar, standartların eğitimi konusunda yetersizliğin olması ve değer düşüklüğü testinin yapılması dönemi yıl sonu-ara dönem noktasında birtakım sorunların yaşandığı tespit edilmiştir. Çalışmada elde edilen bir diğer sonuç ise, Borsa İstanbulda faaliyet gösteren firmaların daha çok raporlama ve vergi konularını esas alan standartları kullandıkları görülmektedir. Çalışmada firmaların en çok kullandığı Türkiye Muhasebe Standartları TMS tespit edilmiştir. Bu standartlar sırasıyla; TMS-1, TMS-7, TMS-32, TMS-12, TMS-2, TMS-23 ve TMS-27 standartları olarak belirlenmiştir. Anahtar Kelimeler: Standartlar, Muhasebe Standartları, ,Borsa İstanbul, İşletmeler, Sorunlar.

Article Details

Authors: Adem Dursun | Nazan Güngör Karyağdı

Publisher: Ordu University

Journal: Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 3, pp.3469-3490

Document Type: Article

Publication Date: 11/2023

Document Language: Turkish

Document ID (Org No.): 2001302852

pISSN: 1309-9302

Issues

Authors:

Adem Dursun | Nazan Güngör Karyağdı

Publisher:

Ordu University

Journal:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 3, pp.3469-3490

Document Type:

Article

Publication Date:

11/2023

Document Language:

Turkish

Document ID (Org No.):

2001302852

pISSN:

1309-9302