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PROBLEMS OF THE CHAMBERS AS PROFESSIONAL ACCOUNTING BODIES AND ITS SOLUTION PROPOSALS: A CASE OF WESTERN BLACK SEA REGION PROVINCES

MUHASEBE MESLEK ÖRGÜTÜ ODALARININ GÜNÜMÜZDE YASADIGI SORUNLARI VE ÇÖZÜM ÖNERILERI: BATI KARADENIZ BÖLGESI ILLERI ÖRNEGI
Authors: KILIÇ, Metin; ARSLAN, Ünal;

PROBLEMS OF THE CHAMBERS AS PROFESSIONAL ACCOUNTING BODIES AND ITS SOLUTION PROPOSALS: A CASE OF WESTERN BLACK SEA REGION PROVINCES

Abstract

The chambers as professional accounting bodies had been founded by The Law No. 3568 and lived a fast development and institutionalisation process. Chambers of professional accountants which have legal entity and public institution status, have made a significant contribution to progress of accounting profession in Turkey. The chambers which have great importance for the profession, also have a number of problems. The purpose of this study is to determine problems and solutions proposals which are suggested by presidents of chambers of certified public accountants for these problems. For this purpose, pre-prepared questions which are related to problems of the chambers asked six presidents who represents Western Black Sea Region and obtained the solution proposals which are developed by the presidents, with standardized open ended interview approach. Results were presented as interpreted

3568 sayılı yasa ile temelleri atılan muhasebe meslek örgütü odalar, hızlı bir kuruluş ve kurumsallaşma süreci geçirmişlerdir. Tüzel kişiliğe sahip, kamu kurumu niteliğindeki muhasebe meslek odalarının Türkiye’de muhasebe mesleğinin gelişmesinde önemli katkısı bulunmaktadır. Meslek açısından büyük önemi olan odalar faaliyetlerini gerçekleştirirken birtakım sorunlar da yaşamaktadır. Hazırlanan çalışma muhasebe meslek örgütü odalarının sorunlarını ve bu sorunlara oda başkanlarının çözüm önerilerini belirlemeyi amaçlamaktadır. Bu amaçla Batı Karadeniz Bölgesi’ndeki muhasebe meslek odalarını temsil eden altı oda başkanına, odaların sorunlarıyla ilgili önceden hazırlanmış sorular yöneltilmiş ve ifade edilen sorunlara oda başkanlarının geliştirdikleri çözüm önerileri, standartlaşmış açık uçlu görüşme yöntemiyle elde edilmiştir. Sonuçlar yorumlanarak sunulmuştur

Country
Turkey
Related Organizations
Keywords

CCPA;TÜRMOB;Chambers of Professional Accountants;Chambers Presidents, Chambers Presidents, SMMMO;TÜRMOB;Muhasebe Odaları;Oda Başkanları, Yöneylem, CCPA, Chambers of Professional Accountants, Operation, TÜRMOB

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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