Proceedings of the 2014 International Conference on Management, Education and Social Science

Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis

Authors
Naim Ata Atabey, Halil Akmese
Corresponding Author
Naim Ata Atabey
Available Online January 2014.
DOI
https://doi.org/10.2991/icmess-14.2014.44How to use a DOI?
Keywords
Accounting, IFRS, IFRS Adoption
Abstract
Abstract - 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
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Proceedings
2014 International Conference on Management, Education and Social Science (ICMESS 2014)
Part of series
Advances in Intelligent Systems Research
Publication Date
January 2014
ISBN
978-90786-77-98-7
ISSN
1951-6851
DOI
https://doi.org/10.2991/icmess-14.2014.44How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Naim Ata Atabey
AU  - Halil Akmese
PY  - 2014/01
DA  - 2014/01
TI  - Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis
BT  - 2014 International Conference on Management, Education and Social Science (ICMESS 2014)
PB  - Atlantis Press
SN  - 1951-6851
UR  - https://doi.org/10.2991/icmess-14.2014.44
DO  - https://doi.org/10.2991/icmess-14.2014.44
ID  - Atabey2014/01
ER  -