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YEREL MUHASEBE STANDARTLARINDAN ULUSLARARASI MUHASEBE STANDARTLARINA GEÇİŞ: OHADA ÜYE ÜLKELERİ İLE TÜRKİYE ARASINDA BİR KARŞILAŞTIRMA

Yıl 2021, Cilt: 9 Sayı: 1, 1 - 20, 30.04.2021
https://doi.org/10.32705/yorumyonetim.836360

Öz

Bu çalışma, bir ülkenin uluslararası finansal raporlama standartlarına (IFRS) yakınsaması veya tam olarak benimsemesinde olumlu veya olumsuz rol oynayabilecek faktörleri tespit etmeyi amaçlamaktadır. Türkiye ile OHADA ülkeleri arasında karşılaştırmalı bir analiz yoluyla ve mevcut literatüre dayalı olarak, UFRS'e geçiş süreci ve bu süreçte karşılaşılan zorluklar, tarihsel bir perspektiften tartışılmaktadır. Sonuç olarak, IFRS’in benimsenmesi veya uyumlaştırılmasının zorlu ve birçok ayarlama gerektiren uzun vadeli bir süreç olduğu anlaşılmaktadır. Üstelik bu güçlükler, ülkelerin geçişlerini etkileyebilecek, tarihsel geçmiş, gelişmişlik düzeyi, kültürel ve sosyo-ekonomik yönler açısından farklılık gösterebilir. Buna ek olarak, OHADA ülkelerinde IFRS'in yeni benimsenmesine ilişkin çalışma eksikliği göz önüne alındığında, bu makale geçiş süreciyle ilgili literatürdeki boşluğun doldurulmasına katkıda bulunacaktır. Ayrıca, geçiş sürecinin erken aşamalarında olan ülkelere bazı yanlış adımlardan kaçınmalarına ve diğerlerinin deneyimlerinden öğrenerek, Türkiye'de olduğu gibi tamamen IFRS uyumlu bir muhasebe sistemine başarılı bir geçiş için daha iyi hazırlanmalarına yardımcı olacaktır.

Kaynakça

  • Alp, A., & Ustundag, S. (2009). Financial reporting transformation: the experience of Turkey. Critical Perspectives on Accounting, 20(5), 680–699. https://doi.org/10.1016/j.cpa.2007.12.005
  • Balsari, C. K., & Varan, S. (2014). IFRS implementation and studies in Turkey. Accounting and Management Information Systems, 13(2), 373–399.
  • Benjamin, N., & Mbaye, A. A. (2012). The Informal Sector in Francophone Africa. The World Bank. Retrieved from https://elibrary.worldbank.org/doi/abs/10.1596/978-0-8213-9537-0
  • Boolaky, P. K., Tawiah, V., & Soobaroyen, T. (2020). Why do African countries adopt IFRS? An institutional perspective. The International Journal of Accounting, 55(01), 2050005. https://doi.org/10.1142/S1094406020500055
  • Cavlak, H., & Ataman, B. (2017). Büyük ve orta boy i̇şletmeler için fi̇nansal raporlama standardi (BOBİ FRS) ile tam set türki̇ye muhasebe ve türki̇ye fi̇nansal raporlama standartlarinin (TMS/TFRS) karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2(3), 153–168. https://doi.org/10.29106/fesa.348486
  • Çelik, E. (2012). Türkiye finansal raporlama standartları (TFRS)’nın varlıkların değerlemesi hususunda getirdiği yenilikler: Serbest muhasebeci mali müşavirlerin bilgi düzeylerinin tespitine yönelik bir araştırma. Çukurova Üniversitesi, Adana.
  • Chamisa, E. E. (2000). The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe. The International Journal of Accounting, 35(2), 267–286. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.468.6863&rep=rep1&type=pdf
  • Chua, W. F., & Taylor, S. L. (2008). The rise and rise of IFRS: An examination of IFRS diffusion. Journal of Accounting and Public Policy, 27(6), 462–473. https://doi.org/10.1016/j.jaccpubpol.2008.09.004
  • d’Arcy, A. (2001). Accounting classification and the international harmonisation debate — an empirical investigation. Accounting, Organizations and Society, 26(4), 327–349. https://doi.org/10.1016/S0361-3682(00)00036-2
  • Degos, J. G., Levant, Y., & Touron, P. (2019). The history of accounting standards in French-speaking African countries since independence: the uneasy path toward IFRS. Accounting, Auditing & Accountability Journal, 32(1), 75–100. https://doi.org/10.1108/AAAJ-03-2016-2459
  • Degos, J. G., & Souleymanou, K. (2018). Révision de l’acte uniforme SYSCOHADA: À l’heure de l’adoption des normes IFRS dans les structures informelles des états parties. Revue Du FINANCIER, 228, 229, 39–40.
  • Demir, V., & Bahadır, O. (2014). Yeni̇ avrupa bi̇rli̇ği̇ yönergesi̇ (2013/34 eu) kapsaminda bi̇reysel fi̇nansal tablolar. Mali Cozum Dergisi/Financial Analysis, 24(121).
  • Dicko, S., & Fortin, A. (2014). IFRS adoption and the opinion of OHADA accountants. Afro-Asian J. of Finance and Accounting, 4(2), 141–162. https://doi.org/10.1504/AAJFA.2014.063746
  • Ding, Y., Jeanjean, T., & Stolowy, H. (2005). Why do national GAAP differ from IAS? The role of culture. The International Journal of Accounting, 40(4), 325–350.
  • Djossa Tchokote, I. (2009). La diffusion du système comptable OHADA : conception des principes et déclinaison des pratiques (Bordeaux 4). Bordeaux 4. Retrieved from http://www.theses.fr/2009BOR40011
  • Elad, C. (2015). The development of accounting in the franc zone countries in Ffrica. The International Journal of Accounting, 50(1), 75–100. https://doi.org/10.1016/j.intacc.2014.12.006
  • Elitaş, C., & Üç, M. (2009). The change on the foundations of the Turkish accounting system and the future perspective. Critical Perspectives on Accounting, 20(5), 674–679. https://doi.org/https://doi.org/10.1016/j.cpa.2008.01.005
  • Fossung, M. F., Ntoung, L. A. T., Santos de Oliveira, H. M., Pereira, C. M. F., Bastos, S. A. M. C., & Pimentel, L. M. (2020). Transition to the revised OHADA law on accounting and financial reporting: Corporate perceptions of costs and benefits. Journal of Risk and Financial Management, 13(8), 172.
  • Gençoğlu, Ü. G. (2020). Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı Taslağı’nın BOBİ FRS ve Vergi Uygulamalarımız İle Karşılaştırılması ve Genel Değerlendirme. Business and Economics Research Journal, 11(1), 187–199.
  • Güleç, Ö. F., & Ergi̇, Ş. (2019). Dünyada ve Türkiye’de Finansal ve Yerel Raporlama Standartlarının Gelişim Süreci. Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(2), 258–277.
  • HassabElnaby, H. R., Epps, R. W., & Said, A. A. (2003). The impact of environmental factors on accounting development: an Egyptian longitudinal study. Critical Perspectives on Accounting, 14(3), 273–292. https://doi.org/10.1006/cpac.2002.0530
  • Hellmann, A., Perera, H., & Patel, C. (2013). Continental European accounting model and accounting modernization in Germany. Advances in Accounting, 29(1), 124–133. https://doi.org/10.1016/j.adiac.2013.02.002
  • İbiş, C., & Özkan, S. (2006). Uluslararası Finansal Raporlama Standartları (UFRS)’na Genel Bakış. Mali Çözüm Dergisi, 74, 25–43.
  • Irvine, H. (2008). The global institutionalization of financial reporting: The case of the United Arab Emirates. 32, 125–142. Elsevier. https://doi.org/10.1016/j.accfor.2007.12.003
  • Jeriji, M. (2009). Professionnalisme d’un normalisateur comptable et adoption d’un référentiel de nature anglo-saxonne. La Revue Des Sciences de Gestion, 236(2), 63–72. https://doi.org/10.3917/rsg.236.0063
  • Ngantchou, A. (2011). Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ? Comptabilite - Controle - Audit, 17(3), 31–53.
  • OHADA. (n.d.). Presentation of the CNC-OHADA. Retrieved November 17, 2020, from https://www.ohada.org/en/presentation-of-the-cnc-ohada/
  • OHADA. Acte uniforme portant organisation et harmonisation des comptabilités des entreprises. , (2000). Journal officiel de l’OHADA, No. 10.
  • OHADA. Acte uniforme relatif au droit comptable et à l’information financière & systeme comptable OHADA (SYSCOHADA). , (2017). Journal officiel de l’OHADA, N° spécial.
  • Öner, Y. (2011). TTK ile Şirketler Şeffaflaşacak. Retrieved December 3, 2020, from Klynveld Peat Marwick Goerdeler (Kpmg), Haziran website: http://www.btinsan.com/ttk-ile-sirketler-seffaflasacak--19885h.htm
  • Öztürk, E., Gökçen, G., & Güleç, Ö. F. (2018). Bobi̇ frs ve tfrs’ni̇n fi̇nansal raporlara etki̇leri̇ açisindan karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3(2), 437–457. https://doi.org/10.29106/fesa.425384
  • Öztürk, E., Gökçen, G., & Güleç, Ö. F. (2019). Kümi̇ frs seti̇ taslaği, bobi̇ frs seti̇ ve tam set tms/tfrs’ni̇n temel konular açisindan karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4(3), 413–430. https://doi.org/10.29106/fesa.616662
  • Penouil, M. (1998). La transition de l’activité informelle à la P.M.E. est-elle possible ? Documents de Travail, (23). Retrieved from https://ideas.repec.org/p/mon/ceddtr/23.html
  • Presidency of the Republic of Turkey, I. O. (2018, November 12). FDI in Turkey - Invest in Turkey. Retrieved from https://www.invest.gov.tr/en/whyturkey/pages/fdi-in-turkey.aspx
  • Samaha, K., & Stapleton, P. (2008). Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges. Afro-Asian Journal of Finance and Accounting, 1(1), 40–66. https://doi.org/10.1504/AAJFA.2008.016890
  • Şımga-Mugan, C., & Hosal-Akman, N. (2005). Convergence to international financial reporting standards: the case of Turkey. International Journal of Accounting, Auditing and Performance Evaluation, 2(1–2), 127–139. https://doi.org/10.1504/IJAAPE.2005.006895
  • Şımga-Mugan, C., & Hosal-Akman, N. (2008). Practical implementation issues of International Financial Reporting Standards Case study of Turkey. United Notion Confrerence on Trade and Development, 130–142. Geneva. Retrieved from https://unctad.org/en/Docs/diaeed20081_en.pdf
  • Smith, M. (2008). Are international financial reporting standards (IFRS) an unstoppable juggernaut for US and global financial reporting? The Business Review, Cambridge, 10(1). Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1125069
  • Stainbank, L. J. (2014). Factors influencing the adoption of international financial reporting standards by African countries. South African Journal of Accounting Research, 28(1), 79–95. https://doi.org/10.1080/10291954.2014.11463128
  • Tchokote, I. D. (2019). The influence of IAS/IFRS on the new OHADA general chart of accounts. Journal of Modern Accounting and Auditing, 15(1), 465–474. https://doi.org/10.17265/1548-6583/2019.10.001
  • Ulusan, H., Eren, E., & Köylü, Ç. (2012). 6102 Sayılı Yeni Türk Ticaret Kanunu (Ttk)’nun Muhasebe ve Denetim Uygulamalarına Getirdiği Yenilikler Üzerine Bir Araştırma. Muhasebe ve Finansman Dergisi, (55), 11–34.
  • Yalkın, Y. K., Demir, V., & Demir, L. D. (2008). International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey. Research in Accounting Regulation, 20, 279–294. https://doi.org/10.1016/S1052-0457(07)00216-0
  • Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41(4), 373–386. https://doi.org/10.1016/j.intacc.2006.09.009
  • 29 Temmuz 2017 Tarihli ve 30138 Sayılı Resmî Gazete. , (2017). Resmî Gazete.

TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY

Yıl 2021, Cilt: 9 Sayı: 1, 1 - 20, 30.04.2021
https://doi.org/10.32705/yorumyonetim.836360

Öz

This study tries to get a clear grasp of the factors that might play positively or negatively in a country’s convergence or adoption of the international financial reporting standards (IFRS). Through a comparative analysis between Turkey and the OHADA countries and based on the existing literature, the transition process towards the IFRS and challenges faced by each one is discussed from a historical perspective to the level of development. As a result, it is understood that the adoption or convergence towards the IFRS can be a challenging and a long-term process requiring multiple adjustments. Also, countries may differ in terms of historical past, level of development, cultural and socio-economic aspects which can all influence their transition. In addition, given the lack of study on the new adoption of the IFRS in the OHADA countries, this paper will contribute to filling the gap in the literature on the transition process. Furthermore, it will help countries which are in their early stage of the transition process to avoid some missteps and learn from others experience to get better prepared for a successful shift towards a fully IFRS compatible accounting system as has done Turkey.

Kaynakça

  • Alp, A., & Ustundag, S. (2009). Financial reporting transformation: the experience of Turkey. Critical Perspectives on Accounting, 20(5), 680–699. https://doi.org/10.1016/j.cpa.2007.12.005
  • Balsari, C. K., & Varan, S. (2014). IFRS implementation and studies in Turkey. Accounting and Management Information Systems, 13(2), 373–399.
  • Benjamin, N., & Mbaye, A. A. (2012). The Informal Sector in Francophone Africa. The World Bank. Retrieved from https://elibrary.worldbank.org/doi/abs/10.1596/978-0-8213-9537-0
  • Boolaky, P. K., Tawiah, V., & Soobaroyen, T. (2020). Why do African countries adopt IFRS? An institutional perspective. The International Journal of Accounting, 55(01), 2050005. https://doi.org/10.1142/S1094406020500055
  • Cavlak, H., & Ataman, B. (2017). Büyük ve orta boy i̇şletmeler için fi̇nansal raporlama standardi (BOBİ FRS) ile tam set türki̇ye muhasebe ve türki̇ye fi̇nansal raporlama standartlarinin (TMS/TFRS) karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2(3), 153–168. https://doi.org/10.29106/fesa.348486
  • Çelik, E. (2012). Türkiye finansal raporlama standartları (TFRS)’nın varlıkların değerlemesi hususunda getirdiği yenilikler: Serbest muhasebeci mali müşavirlerin bilgi düzeylerinin tespitine yönelik bir araştırma. Çukurova Üniversitesi, Adana.
  • Chamisa, E. E. (2000). The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe. The International Journal of Accounting, 35(2), 267–286. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.468.6863&rep=rep1&type=pdf
  • Chua, W. F., & Taylor, S. L. (2008). The rise and rise of IFRS: An examination of IFRS diffusion. Journal of Accounting and Public Policy, 27(6), 462–473. https://doi.org/10.1016/j.jaccpubpol.2008.09.004
  • d’Arcy, A. (2001). Accounting classification and the international harmonisation debate — an empirical investigation. Accounting, Organizations and Society, 26(4), 327–349. https://doi.org/10.1016/S0361-3682(00)00036-2
  • Degos, J. G., Levant, Y., & Touron, P. (2019). The history of accounting standards in French-speaking African countries since independence: the uneasy path toward IFRS. Accounting, Auditing & Accountability Journal, 32(1), 75–100. https://doi.org/10.1108/AAAJ-03-2016-2459
  • Degos, J. G., & Souleymanou, K. (2018). Révision de l’acte uniforme SYSCOHADA: À l’heure de l’adoption des normes IFRS dans les structures informelles des états parties. Revue Du FINANCIER, 228, 229, 39–40.
  • Demir, V., & Bahadır, O. (2014). Yeni̇ avrupa bi̇rli̇ği̇ yönergesi̇ (2013/34 eu) kapsaminda bi̇reysel fi̇nansal tablolar. Mali Cozum Dergisi/Financial Analysis, 24(121).
  • Dicko, S., & Fortin, A. (2014). IFRS adoption and the opinion of OHADA accountants. Afro-Asian J. of Finance and Accounting, 4(2), 141–162. https://doi.org/10.1504/AAJFA.2014.063746
  • Ding, Y., Jeanjean, T., & Stolowy, H. (2005). Why do national GAAP differ from IAS? The role of culture. The International Journal of Accounting, 40(4), 325–350.
  • Djossa Tchokote, I. (2009). La diffusion du système comptable OHADA : conception des principes et déclinaison des pratiques (Bordeaux 4). Bordeaux 4. Retrieved from http://www.theses.fr/2009BOR40011
  • Elad, C. (2015). The development of accounting in the franc zone countries in Ffrica. The International Journal of Accounting, 50(1), 75–100. https://doi.org/10.1016/j.intacc.2014.12.006
  • Elitaş, C., & Üç, M. (2009). The change on the foundations of the Turkish accounting system and the future perspective. Critical Perspectives on Accounting, 20(5), 674–679. https://doi.org/https://doi.org/10.1016/j.cpa.2008.01.005
  • Fossung, M. F., Ntoung, L. A. T., Santos de Oliveira, H. M., Pereira, C. M. F., Bastos, S. A. M. C., & Pimentel, L. M. (2020). Transition to the revised OHADA law on accounting and financial reporting: Corporate perceptions of costs and benefits. Journal of Risk and Financial Management, 13(8), 172.
  • Gençoğlu, Ü. G. (2020). Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı Taslağı’nın BOBİ FRS ve Vergi Uygulamalarımız İle Karşılaştırılması ve Genel Değerlendirme. Business and Economics Research Journal, 11(1), 187–199.
  • Güleç, Ö. F., & Ergi̇, Ş. (2019). Dünyada ve Türkiye’de Finansal ve Yerel Raporlama Standartlarının Gelişim Süreci. Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(2), 258–277.
  • HassabElnaby, H. R., Epps, R. W., & Said, A. A. (2003). The impact of environmental factors on accounting development: an Egyptian longitudinal study. Critical Perspectives on Accounting, 14(3), 273–292. https://doi.org/10.1006/cpac.2002.0530
  • Hellmann, A., Perera, H., & Patel, C. (2013). Continental European accounting model and accounting modernization in Germany. Advances in Accounting, 29(1), 124–133. https://doi.org/10.1016/j.adiac.2013.02.002
  • İbiş, C., & Özkan, S. (2006). Uluslararası Finansal Raporlama Standartları (UFRS)’na Genel Bakış. Mali Çözüm Dergisi, 74, 25–43.
  • Irvine, H. (2008). The global institutionalization of financial reporting: The case of the United Arab Emirates. 32, 125–142. Elsevier. https://doi.org/10.1016/j.accfor.2007.12.003
  • Jeriji, M. (2009). Professionnalisme d’un normalisateur comptable et adoption d’un référentiel de nature anglo-saxonne. La Revue Des Sciences de Gestion, 236(2), 63–72. https://doi.org/10.3917/rsg.236.0063
  • Ngantchou, A. (2011). Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ? Comptabilite - Controle - Audit, 17(3), 31–53.
  • OHADA. (n.d.). Presentation of the CNC-OHADA. Retrieved November 17, 2020, from https://www.ohada.org/en/presentation-of-the-cnc-ohada/
  • OHADA. Acte uniforme portant organisation et harmonisation des comptabilités des entreprises. , (2000). Journal officiel de l’OHADA, No. 10.
  • OHADA. Acte uniforme relatif au droit comptable et à l’information financière & systeme comptable OHADA (SYSCOHADA). , (2017). Journal officiel de l’OHADA, N° spécial.
  • Öner, Y. (2011). TTK ile Şirketler Şeffaflaşacak. Retrieved December 3, 2020, from Klynveld Peat Marwick Goerdeler (Kpmg), Haziran website: http://www.btinsan.com/ttk-ile-sirketler-seffaflasacak--19885h.htm
  • Öztürk, E., Gökçen, G., & Güleç, Ö. F. (2018). Bobi̇ frs ve tfrs’ni̇n fi̇nansal raporlara etki̇leri̇ açisindan karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3(2), 437–457. https://doi.org/10.29106/fesa.425384
  • Öztürk, E., Gökçen, G., & Güleç, Ö. F. (2019). Kümi̇ frs seti̇ taslaği, bobi̇ frs seti̇ ve tam set tms/tfrs’ni̇n temel konular açisindan karşilaştirilmasi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4(3), 413–430. https://doi.org/10.29106/fesa.616662
  • Penouil, M. (1998). La transition de l’activité informelle à la P.M.E. est-elle possible ? Documents de Travail, (23). Retrieved from https://ideas.repec.org/p/mon/ceddtr/23.html
  • Presidency of the Republic of Turkey, I. O. (2018, November 12). FDI in Turkey - Invest in Turkey. Retrieved from https://www.invest.gov.tr/en/whyturkey/pages/fdi-in-turkey.aspx
  • Samaha, K., & Stapleton, P. (2008). Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges. Afro-Asian Journal of Finance and Accounting, 1(1), 40–66. https://doi.org/10.1504/AAJFA.2008.016890
  • Şımga-Mugan, C., & Hosal-Akman, N. (2005). Convergence to international financial reporting standards: the case of Turkey. International Journal of Accounting, Auditing and Performance Evaluation, 2(1–2), 127–139. https://doi.org/10.1504/IJAAPE.2005.006895
  • Şımga-Mugan, C., & Hosal-Akman, N. (2008). Practical implementation issues of International Financial Reporting Standards Case study of Turkey. United Notion Confrerence on Trade and Development, 130–142. Geneva. Retrieved from https://unctad.org/en/Docs/diaeed20081_en.pdf
  • Smith, M. (2008). Are international financial reporting standards (IFRS) an unstoppable juggernaut for US and global financial reporting? The Business Review, Cambridge, 10(1). Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1125069
  • Stainbank, L. J. (2014). Factors influencing the adoption of international financial reporting standards by African countries. South African Journal of Accounting Research, 28(1), 79–95. https://doi.org/10.1080/10291954.2014.11463128
  • Tchokote, I. D. (2019). The influence of IAS/IFRS on the new OHADA general chart of accounts. Journal of Modern Accounting and Auditing, 15(1), 465–474. https://doi.org/10.17265/1548-6583/2019.10.001
  • Ulusan, H., Eren, E., & Köylü, Ç. (2012). 6102 Sayılı Yeni Türk Ticaret Kanunu (Ttk)’nun Muhasebe ve Denetim Uygulamalarına Getirdiği Yenilikler Üzerine Bir Araştırma. Muhasebe ve Finansman Dergisi, (55), 11–34.
  • Yalkın, Y. K., Demir, V., & Demir, L. D. (2008). International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey. Research in Accounting Regulation, 20, 279–294. https://doi.org/10.1016/S1052-0457(07)00216-0
  • Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41(4), 373–386. https://doi.org/10.1016/j.intacc.2006.09.009
  • 29 Temmuz 2017 Tarihli ve 30138 Sayılı Resmî Gazete. , (2017). Resmî Gazete.
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Makaleler
Yazarlar

Amadou Thıerno Dıallo 0000-0002-7055-774X

Zülküf Çevik 0000-0002-1445-0518

Yayımlanma Tarihi 30 Nisan 2021
Gönderilme Tarihi 5 Aralık 2020
Kabul Tarihi 1 Nisan 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 9 Sayı: 1

Kaynak Göster

APA Thıerno Dıallo, A., & Çevik, Z. (2021). TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi Ve Felsefe Dergisi, 9(1), 1-20. https://doi.org/10.32705/yorumyonetim.836360
AMA Thıerno Dıallo A, Çevik Z. TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY. Yorum-Yönetim-Yöntem (JIMM). Nisan 2021;9(1):1-20. doi:10.32705/yorumyonetim.836360
Chicago Thıerno Dıallo, Amadou, ve Zülküf Çevik. “TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY”. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi Ve Felsefe Dergisi 9, sy. 1 (Nisan 2021): 1-20. https://doi.org/10.32705/yorumyonetim.836360.
EndNote Thıerno Dıallo A, Çevik Z (01 Nisan 2021) TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi ve Felsefe Dergisi 9 1 1–20.
IEEE A. Thıerno Dıallo ve Z. Çevik, “TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY”, Yorum-Yönetim-Yöntem (JIMM), c. 9, sy. 1, ss. 1–20, 2021, doi: 10.32705/yorumyonetim.836360.
ISNAD Thıerno Dıallo, Amadou - Çevik, Zülküf. “TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY”. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi ve Felsefe Dergisi 9/1 (Nisan 2021), 1-20. https://doi.org/10.32705/yorumyonetim.836360.
JAMA Thıerno Dıallo A, Çevik Z. TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY. Yorum-Yönetim-Yöntem (JIMM). 2021;9:1–20.
MLA Thıerno Dıallo, Amadou ve Zülküf Çevik. “TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY”. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi Ve Felsefe Dergisi, c. 9, sy. 1, 2021, ss. 1-20, doi:10.32705/yorumyonetim.836360.
Vancouver Thıerno Dıallo A, Çevik Z. TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEY. Yorum-Yönetim-Yöntem (JIMM). 2021;9(1):1-20.

Değerli akademisyenler ve yazarlar

Dergi sistemine yüklenmiş olan çalışmalarınızda yazarlara ait bilgilerin olmaması gerekmektedir. Değerli yazarlarımızın bu uyarı dikkate almaları önemli rica olunur.

Dergimiz Açık Erişim Politikasını benimsemiş olup; yayın gönderimi, yayın değerlendirme ve makale yayınlama süreçlerinde yazarlardan herhangi bir ücret talep etmemektedir. 


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Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi ve Felsefe Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.