The Analysis of Cultural Based Accounting Values of Certified Public Accountant in Turkey
Journal Title: Muhasebe ve Finansman Dergisi - Year 2017, Vol 19, Issue 76
Abstract
It has been revealed by the results of many studies that all international and national legal and occupational regulations in the field of accounting should be taken into consideration together with the cultural dimensions. For this reason, it is crucial to investigate the interaction between culture and value which directs the practice of accounting practitioners. In this srudy, from this point it is aimed to analyze the accounting values of the certified public accountants in Turkey within the framework of Hofstede-Gray cultural values. Gray has developed four basic accounting values inspired by Hofstede's Cultural Dimensions.These values are; Professionalism versus statutory control", "Uniformity versus flexibility", "Conservatism versus optimism" and "Secrecy versus transparency". In our study, the effects of these value dimesions on the Professional activities of the certified public accountants have been examined and it has been found that the certified public accountants are in favor of transparency and professionalism, on the other hand support monism and conservatism.
Authors and Affiliations
Ahmet Fethi Durmuş, Recep Güneş
Keywords
Related Articles
- EP ID EP234928
- DOI -
- Views 83
- Downloads 0
Türkiye’deki Yabancı Sermayeli Bankaların CAMELS Analizi ile Performanslarının Ölçümü
Çalışmada Türkiye’deki yabancı sermayeli bankaların performanslarının karşılaştırılması amaçlanmıştır. Türkiye'deki 12 yabancı sermayeli banka CAMELS derecelendirme sistemi ile analiz edilmiştir. Analize dâhil edilen ban...
UFRS 16 Kiralamalar Standardı Kapsamında Faaliyet Kiralamasının Kiracı İşletme Tarafından Muhasebeleştirilmesi ve Raporlanması
Bir finanslama yöntemi olan kiralama işlemlerinin muhasebeleştirilmesi, ölçülmesi ve dipnot açıklamalarına ait düzenlemeler, Uluslararası Muhasebe Standartları Kurulu tarafından yayımlanan UMS 17 Kiralama İşlemleri Stand...
An Analysis of Relationship between Financial Development and Economic Growthwith Asymmetric Causality Test
The correlation between the development level of financial markets and economic growth has been one of the primary subjects of studies by researchers both theoretically and empirically since the early 1960s. This study a...
Relationship Between Credit Default Swap Premium and Risk Appetite According to Types of Investors: Evidence From Turkish Stock Exchange
Credit default swap(CDS) premiums are often used in determining the country risks of the investment decisions made to foreign countries by international investors. Risk appetite can be described as investors’ willingness...
Earnings Management and Earnings Quality in Emerging Financial Markets: A Theoretical Discourse
Net cash flows generated from a firm’s operations periodically is statement enough of its financial performance. Though net cash flows and earnings are and ought to be identical, in practice they are not. This gap invers...