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Muhasebe meslek mensuplarının muhasebe paket programlarına yönelik algıları, programlarda karşılaştıkları sorunlar ve çözüm önerileri
Bu çalışma, muhasebe meslek mensuplarının muhasebe paket programlarına yönelik algılarını, bu programları kullanırken karşılaştıkları sorunları ve çözüm önerilerini ortaya koymayı amaçlamaktadır. Çalışmada öncelikle, dijitalleşmenin muhasebe uygulamalarına etkileri ele alınmış sonrasında muhasebe paket programların mesleki pratikteki yeri incelenmiştir. Çalışma kapsamında, Türkiye genelinde faaliyet gösteren serbest muhasebeci mali müşavirler ile görüşülerek derinlemesine görüşme yöntemiyle veriler toplanmıştır. Elde edilen bulgular muhasebe paket programlarının hız, veri güvenliği ve işlem kolaylığı gibi önemli avantajlar sunduğunu; ancak yazılım uyumsuzlukları, mevzuat güncellemelerindeki gecikmeler ve kullanıcı eğitim eksikliklerinin verimliliği olumsuz etkilediğini ortaya koymuştur. Sonuç olarak, muhasebe paket programlarının mesleki standartlara uyumunun artırılması, kullanıcı odaklı yazılım geliştirme süreçlerinin benimsenmesi ve meslek mensuplarına yönelik sürekli eğitim programlarının yaygınlaştırılması, hem mesleki verimlilik hem de dijital dönüşüm sürecinin başarısı açısından kritik noktalar olarak dikkat çekmektedir.
Beklenti boşluğunun daraltılmasında Uluslararası Denetim Standardı 220'nin uygulanmasının rolü: Irak'taki denetçiler üzerine bir araştırma
The expectation gap in auditing refers to the difference between what the public and other stakeholders believe auditors are responsible for and what auditors actually do according to their professional standards. This gap can lead to misunderstandings and unrealistic expectations about the nature and scope of an auditor's duties. Negative aspects of the expectation gap include loss of trust in the auditing profession, increased scrutiny and criticism from the public, and potential legal repercussions for auditors if stakeholders feel misled or dissatisfied with the audit outcomes. One of the tools to mitigate this gap is the International Standard on Auditing (ISA) 220. ISA 220 is essentially a standard that focuses on the quality control for an audit of financial statements. It outlines the responsibilities of the audit engagement partner and emphasizes the importance of maintaining quality control procedures throughout the audit process. By adhering to ISA 220, auditors can ensure that they follow a consistent, high-quality approach to auditing, which helps in managing stakeholder expectations and reducing the expectation gap. This study aimed to elucidate the reasons behind the expectation gap in Iraq and to assess the role of compliance with the International Auditing Standard (ISA 220) in reducing this gap from the auditors' perspective. To achieve the study's objectives and test its hypothesis, a questionnaire with three sections was distributed to certified public accountants and auditors in Iraq. Out of 400 distributed questionnaires, 224 valid responses were analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis revealed clear reasons for the expectation gap in Iraq's auditing environment, mainly due to deficiencies in local laws and legislation. Furthermore, the correlation coefficient and regression analysis indicated a significant positive relationship between adherence to ISA 220 and narrowing the expectation gap. This suggests that compliance with ISA 220 significantly impacts reducing the expectation gap and enhancing the auditing process. Key words: International auditing standard, expectations gap, adherence to standards.
Effect of inflation accounting on financial ratios: Evidence from publicly traded companies in Türkiye
This study aims to investigate the impact of inflation and inflation accounting on financial ratios. Particularly, the supply shortages and consequent price increases following the Covid-19 pandemic have triggered inflation upward worldwide. With inflationary effects, measuring and evaluating companies' financial performance has become both difficult and complex. Therefore, in this study, one of the most valuable methods for measuring company performance, basic financial ratio analysis, was examined before and after the application of inflation accounting, and the changes were compared with other studies in the literature. The scope of the study includes non-financial companies listed on Istanbul Stock Exchange as of December 31, 2022. The financial statements of these companies as of December 31, 2022, were analyzed by dividing them into various sectors before and after the application of inflation accounting. Various statistical methods were utilized in this analysis. According to the study results, there were significantly different outcomes in some key ratios before and after the application of inflation accounting. This proves the importance of inflation accounting when measuring company performance during inflationary periods. Financial evaluations made without applying inflation accounting can be misleading.