Journal of accounting, finance and auditing studies

1-22

Authors: Hüseyin Ali Kutlu, Seyhan Öztürk

Abstract Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluaiton?”. This question concerns not only accounting educators but also pedagogs. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of researchs which located in literatüre.

42-66

Authors: Ayça Akyatan, Filiz Angay Kutluk

Abstract In our study, we investigated whether the department, grade and having taken accounting ethics courses affect the ethical decisonmaking of first grade and fourth grade students attending Business Administration and Public Finance departments of Akdeniz University. According to our findings, which are in conformity with other studies, women have a stronger ethical judgement, business administration students have more flexible ethical values and the students that have already taken accounting ethics courses have stronger ethical values. Considering the findings of this work and otherstudies, we conclude that it may be helpful if the students were given accounting ethics courses.

81-107

Authors: Emin Zeytinoğlu

Abstract In this competitive environment where economy has been witnessing profound changes for the last couple of years, numerous companies have been forced to operate in different geographical areas and in various lines of work. In this period during which the segment information has proved to be very critical, the need for accounting standards has become much more evident. Based on the Operating Segments Standard, this study aims to review the segment reporting procedures of the companies that are traded on Borsa Istanbul and identify the factors affecting the disclosure of segment information. The disclosure level of the segment information is analyzed by means of the disclosure index formed under the items subject to compulsory disclosure in the Turkish Financial Reporting Standards-8. It has been revealed that nearly 29% of the companies registered in the BIST All Shares have carried out segment reporting procedures. By making use of the multiple linear regression model, this study seeks to identify the characteristics of the companies which disclosed their level of segment information. Being statistically significant, this model has suggested that there is a significant positive correlation between the disclosure level of segment information and the firm size and leverage ratio.

128-146

Authors: Ahmet Tanç, Adil Özhan

Abstract In recent years, fraudulent financial reporting scandals have abused the stake holders’ confidence to company managements. The existence of well-designed internal control system is very important in terms of the success of the business strategies and reliable financial reports. Reliability of financial reporting, effectiveness and efficiency of business operations, regulatory and other regulations compliance creates the objectives of internal control. In this context, the main objective of the study is to identify the problems and current situation regarding this issue by examining the approach of internal control systems of the SMEs especially which operating in the industrial field. According to the main findings which obtained in this connection, the majority of firms are aware of the benefits of internal control systems whether or not they have well-designed internal control system. Also, the significant relationships between SMEs’ current internal structure and attitudes of SMEs on internal control were found. Although internal control is a system which is designed and sustained by the participation of all managers and other personnel in an organisation, it is seen that responsibility about this subject is given only one department such as accounting-finance. On the other hand, according to the survey it is also observed that most of SME managers are used concepts of internal control and internal audit interchangeably despite being different from each other.