TITLE

TERKDÜZEN MUHASEBE SİSTEMİNİN UYGULAMA SONUÇLARININ DEğERLENDİRİLMESİNE YÖNELİK ERZZURUM'DA AMİRİK BİR ÇALIŞMA

AUTHOR(S)
Dursun, Adem; Bozdemir, Enver
PUB. DATE
January 2007
SOURCE
Ekev Academic Review;Winter2007, Vol. 11 Issue 30, p311
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This study examines the evaluation of practical consequences of the Uniform Accounting System by the members of the accounting profession in Erzurum. The data set obtained from a questionnaire applied to the members of the accounting profession is evaluated. The main findings of the study have shown that the Uniform Accounting System is commonly used and its consequences are accepted affirmative by the members of accounting profession in Erzurum, it saves time in practice and make accountancy audit easy. In practice, however, some problems are sometimes appeared, which result from both structure of the system and insufficient information of the members about the system.
ACCESSION #
28158713

 

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