Research on accounting professionals' perspectives on financial reporting standard for small and micro enterprises (KUMI FRS): The case of Eskişehir province

The globalizing economy and increasing competitive conditions have made it mandatory to present financial information in a reliable, comparable, and transparent manner. In this context, accounting and reporting standards in Turkey have been harmonized with international regulations, and separate reporting frameworks have been developed for enterprises of different scales. The Financial Reporting Standard for Small and Micro Enterprises (KUMI FRS) has been enacted within this scope in order to reduce the financial reporting burden of small and micro enterprises that are not subject to audit. The success of every new standard is directly related to the knowledge level, attitude, and perception of its practitioners. In this study, the perspectives of Certified Public Accountants (SM) and Certified Public Accountants and Financial Advisors (SMMM) operating in the province of Eskişehir regarding KUMI FRS have been examined. The aim of the research is to determine the knowledge and awareness levels of accounting professionals about the standard and to analyze whether these views differ according to demographic variables such as professional title, working style, education, and experience. The study was carried out with data collected in 2025 in Eskişehir through a survey method. The findings reveal that the perceptions of accounting professionals play a decisive role in the implementation of KUMI FRS. In addition, the results serve as a guide for regulatory bodies (KGK), professional organizations (TÜRMOB, SMMM chambers), and practitioners, providing significant contributions in terms of identifying training needs, the adoption of the standard, and possible future regulations.