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首页> 外文会议>International Conference on Management, Education and Social Science >Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis
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Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis

机译：对国际财务报告标准的会计专业人士和会计院士的评估：比较分析

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Adoption of International Financial Reporting Standards (IFRS) in some countries led to various problems and stimulated the research efforts regarding to this issue. Turkey, as being a developing country, is trying to integrate to the global economy by amending new regulations such as Turkish Trade Code 2011 or by adopting recently developed guidelines such as IFRS. As a result of the adaptation efforts to the world economy and changing regulations there might be dissension or consensus on emerging issues such as the adoption and mandatory use of IFRS. Major aim of this study is to reveal the personal evaluations of accounting professionals and accounting academicians, whom might be considered as implementation and conception parties respectively regarding to accounting and IFRS. A short questionnaire is directed to 66 accounting professionals and 36 academicians in Konya/Turkey in order to determine the general tendency of professionals and academicians towards IFRS. Results are processed by means of SPPS software and findings are compared quantitatively. This study is designed to shed light on the situation rather than seeking a remedy for a specific problem.
机译：在一些国家采用国际财务报告标准（IFRS）导致各种问题，并刺激了关于这个问题的研究努力。土耳其作为一个发展中国家，正试图通过修改2011年土耳其贸易委员会等新法规或采用最近制定的国际财务报告准则等新规定融为全球经济。由于对世界经济的适应努力和不断变化的法规，可能会对新出现的问题进行异议或共识，例如IFR的采用和强制性使用。本研究的主要目的是揭示会计专业人士和会计院士的个人评估，其中可能被视为分别有关会计和IFR的实施和概念缔约方。简短的问卷旨在涉及66名会计专业人士和36名科尼亚/土耳其的院士，以确定专业人士和院士对IFR的一般趋势。结果通过SPPS软件处理，并定量比较了结果。本研究旨在揭示灯光，而不是寻求特定问题的补救措施。

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