The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …

This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey … Flows, and discuss their evolution over time. The paper also incorporates the educational perspective of Turkish accounting … academics who teach an undergraduate level accounting course that covers this statement. For the purpose of this study, a survey …

This special issue of the journal of Accounting and Management Information Systems groups recent research into …

analyzed, as well as the level of understanding and experience with IFRS, and the perception of the accounting quality provided …

-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …

from major accounting, finance and business journals published in Turkey in 2005-2014 period. The local literature is …The development of accounting system and practices in a country is a reflection of its economic development as well as … legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from …

precondition for access to such cheaper investment finance is reliable, high quality financial information; thus, the pace and …

Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or … the negative perceptions of the business school students of Istanbul University on the Turkish accounting profession in … conducted by two different levels of the accounting profession, and (3) on their perceptions about the accounting profession by …