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The problems of certified public accountants: A study on the certified public accountants registered to Mardin-Şırnak chamber of certified public accountants

Serbest muhasebeci ve mali müşavirlerin problemleri: Mardin-Şırnak serbest muhasebeci ve mali müşavirler odasına kayıtlı serbest muhasebeci ve mali müşavirler üzerine bir çalışma
Authors: ŞAHİN, Osman Nuri;

The problems of certified public accountants: A study on the certified public accountants registered to Mardin-Şırnak chamber of certified public accountants

Abstract

Türkiye’de 1989’da çıkarılan 3568 sayılı Serbest Muhasebecilik, Serbest Muhasebeci Mali Müşavirlik (SMMM) ve Yeminli Müşavirlik kanunu ile muhasebecilik mesleği yasal düzene sokulmuştur. Mesleğin ekonomik hayattaki yeri düşünülürse meslek mensuplarının sorunlarının ekonomik sistemin çarklarının işleyişi açısından önemli olduğu aşikardır. Diğer bölgedeki meslek mensuplarının problemleri yanısıra güneydoğu Anadolu bölgesi terör ve mülteci göçlerinden en çok etkilenen bölgedir. Terör ve mülteci sorunlarının bölge ekonomisini etkilediği aşikardır. Doğal olarak hem dolaylı hem dolaysız olarak bölgede faaliyet gösteren meslek mensuplarının da söz konusu sorunlardan etkilenmesi olasıdır. Bu çalışma güneydoğu Anadolu bölgesindeki meslek mensuplarının problemlerinin tespit edilmesini amaçlamaktadır. Ayrıca terör ve mülteci sorunları gibi bölgesel sorunların da meslek mensupları için sorun olup olmadığı da tespit edilmeye çalışılmıştır. Çalışmada güneydoğu Anadolu bölgesindeki yedi muhasebe meslek odasından biri olan Mardin-Şırnak Serbest Muhasebeci ve Mali Müşavirler Odasına kayıtlı meslek mensuplarına uygulanmıştır. Toplanan veriler istatistiki olarak analiz edilerek önceki çalışmalarla birlikte ele alınmıştır. Anket verileri istatistiksel paket program (SPSS 22.0), frekans, Mann-Whitney U ve Kruskal-Walli H testleri ile değerlendirilmiştir. Bu çalışmanın bulguları meslek mensuplarının en büyük sorununun müşterilerden muhasebeci ücretlerini tahsil etmek olduğunu göstermektedir. Bu çalışmada verilen demografik değişkenler ve ifadeler arasında istatistiksel olarak anlamlı farklılıklar vardır.

With no. 3568 Certified Public Accountants (CPA) law that was issued in 1989, the accounting profession was put into the legal system in Turkey. When considering the place of the profession in economic life the importance of the profession’s problems is obvious in the process of the economic system. Besides other common problems with the rest of other region CPAs in Turkey, the southeastern region is the most affected by terrorism and migration. It is obvious that terrorism and refugee problems affect the regional economy. Naturally, it is possible that the members of the professionals operating in the region, both indirectly and directly, will be affected by these problems. This study aims to identify the problems of professionals in the southeast Anatolian region. In addition, it has been tried to determine whether regional problems such as terrorism and refugee problems are also a problem for members of the profession. In this study, a questionnaire has been applied to the CPAs in Mardin-Şırnak Chamber of CPAs, which is one of the seven chambers of CPAs in southeastern Turkey. The data collected has been analyzed and compared with the findings of previous studies. Survey data were evaluated with statistical package program (SPSS 22.0), frequency, Mann-Whitney U and Kruskal-Walli H tests. The findings of this study show that the biggest problem of profession members is collecting the accountant fees from customers. There are statistically significant differences between demograpic variables and statements as given in this study.

Country
Turkey
Related Organizations
Keywords

Accountant;Certified Public Accountant;Problems of CPAs, İşletme, Muhasebeci;Serbest Muhasebeci ve Mali Müşavir;SMMM’lerin problemleri, Business Administration

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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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