This study aims to put forward the detection level and the point of view of the accounting professionals who operate independently in the Western Mediterranean region to the identification and implementation of SME TFRS. For this purpose, a survey based field study was carried out for 246 independent accounting professionals operating in the Western Mediterranean region, and data obtained was analyzed at SPSS17.0 software via technique of frequency distribution and One Sample T test. As a result of the research it has been
identified as significant results that SME TFRS is necessary for SMEs, SMEs are not ready for it, knowledge level of the professionals is insufficient, and carrying out a comprehensive education and awareness-raising activities are necessary for the implementation success of SME TFRS.
Bu çalışma, Batı Akdeniz bölgesinde bağımsız olarak faaliyet gösteren muhasebe meslek mensuplarının KOBİ TFRS›yi algılama düzeylerinin tespiti ve uygulama sürecine bakış açılarını ortaya koymayı amaçlamaktadır. Bu amaçla, Batı Akdeniz bölgesinde faaliyet gösteren 246 bağımsız muhasebe meslek mensubuna, anket tekniğine dayalı bir alan araştırması gerçekleştirilmiş, elde edilen veriler SPSS 17.0 programında frekans dağılımı ve One Sample T testi ile analiz edilmiştir. Araştırma sonucunda, KOBİ TFRS›nin KOBİ›ler için gerekli olduğu, KOBİ›lerin buna hazır olmadığı, meslek mensuplarının bilgi düzeylerinin yetersiz olduğu, KOBİ TFRS›nin uygulama başarısı için kapsamlı eğitim ve kamuoyu oluşturma faaliyetlerinin yürütülmesi gerekliliği önemli sonuçlar olarak tespit edilmiştir.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | December 15, 2015 |
Submission Date | April 6, 2015 |
Published in Issue | Year 2015 Volume: 17 Issue: 4 |
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