Journal of accounting, finance and auditing studies

1-22

Authors: Eriabie Sylvester OSARUMWENSE, Adeyemo Kingsley ADEREMI

The main objective of this study was to evaluate the impact of Financial Literacy (FL) and Frequency of Meetings(FM) of members of Audit Committee on financial reporting quality in Nigerian quoted companies. Data for the study were derived from annual reports of one hundred and thirty one (131) companies quoted on the Nigerian Stock Exchange over the period of 2006 to 2012. The data were analyzed using descriptive, correlation and Ordinary Least Square (OLS). The multivariate regression technique was utilized to estimate our model. The findings showed that audit committee financial literacy and audit committee frequency of meetings had a positive significant influence on financial reporting quality. Based on these findings, some recommendations were made, prominent amongst them, was that, in order to strengthen the impact of financial literacy on financial reporting quality, regulatory authorities such as SEC, CBN and NDIC, should give special attention to audit committee members with high status with a view to making it mandatory for all companies to comply with it. Status, in this context, implies an aspect of personal power reflecting the ability to influence outcomes based on perceived skills, qualities and personal attributes.

39-69

Authors: Nevser Mine TÜKENMEZ, Ahmet Galip GENÇYÜREK

Sustainability is currently a very popular topic in the world of business. This paper explores the concept of sustainable investment, its evolution, the role of stock exchanges in corporate sustainability, sustainability indices both in developed and developing markets and literature regarding sustainable investing performance. The main purpose of the study is to introduce Borsa İstanbul Sustainability Index and to study its performance. Wilcoxon test is used to test the differences in return of the index companies before and after the launch of the index. The results obtained revealed that most of the companies suffered a decrease in return after being included in the index. Also, paired samples t-test is used to explore the differences in performance between BIST Sustainability Index and other benchmark indices. The results showed no statistically significant difference between BIST Sustainability index and other benchmark indices.

96-114

Authors: Ahmet Selçuk DİZKIRICI, Bayram TOPAL, Hatem YAGHI

The new conditions in airline industry due to the effects of liberalization have changed the market considerably since the 1980s. The difficulties in the industry force the airline companies to compete that financial analysis became indispensable to compare their profitability among the rivals worldwide. For this reason; it is aimed to reveal the relationship between profitability and traditional financial and airline-specific ratios for 17 leading major airlines for the 2011-2013 period in the study. Here; it is suggested to display the impact of traditional ratios on profitability rates for the companies. Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA) are selected as the profitability rates while Current Ratio (CR), Debt Ratio (DR), Total Assets Turnover Rate (TATR) and Revenue per Revenue Passenger Kilometers (RRPK) are chosen in the study as traditional financial and airline-specific ratios. The methods as Descriptive Statistics, Correlation and Regression Analyses (the profitability rates as dependent variables and traditional financial and airline-specific ratios as independent variables) are studied respectively by running SPSS 20.0 Software Package to reveal the mentioned relationship between profitability rates and traditional ratios and to interpret the outcome for major airlines.

128-144

Authors: Ahmet ÖZCAN

The accounting frauds have massive adverse impacts on the business environment. Due to high incidence of accounting fraud in the economic environment, regulatory bodies make considerable efforts to the development of a reliable and accurate model that can detect accounting fraud. The primary objective of this paper is to establish an empirical model that significantly contributes to the development of a reliable model for detecting accounting fraud committed by firms listed on Borsa İstanbul. This study investigates ten accounting variables with probit regression analysis and covers 144 firms between the time period of 2005 to 2015. The results indicate that firms with low liquidity ratios are more probable to issue fraudulent financial statements, negative financial performance is a vital motivational factor for fraud, smaller firms are more likely to issue fraudulent financial statements, firms with high debt to equity are more likely to be classified as fraud firms and fraud firms have lower accounts receivable turnover and inventory turnover than non-fraud firms.

164-191

Authors: Caner ATIŞ, Gizem ÇOPUR VARDAR

As a result of intensive competition, banks offer many differentiated loans. Unfortunately, while these loans are being offered, there may be differences among their forms and substances; and reporting them depending on their form distorts financial statements and misleads users. Banks can even offer loans with zero percent interest, while overcharging fees, commissions, and insurance premiums in advance to compensate the cost and make a reasonable profit. They may divert interest and commission sources of income by interchangeably reporting them. This study aims to show the effects of misrepresenting fixed repayment bank loans (installment loans) on the financial reports of relating parties and propose solutions in the light of International Accounting Standards/International Financial Reporting Standards.

224-238

Authors: Sedat DURMUŞKAYA

Several studies exist in the literature to analyze the effect of weather conditions on finance field. As an addition to the mentioned ones, in the study; the relationship between the weather condition reports and Istanbul Stock Exchange Food and Beverage Index is examined. For this reason, the daily data of weather conditions of Turkey from August 2013 to November 2015 besides closing prices of the Food and Beverage Index are benefited. As climatic factors like weather conditions are suggested to affect the amount of the agricultural products and their prices; the condition reports are assumed to cause volatility in cases such as costs in addition to financial structures of the companies listed on the index. Hence; the effect of mentioned factors on profitability and market value of the firms are tried to be revealed. Johansen ve Juselius Cointegration tests are run between the average temperature and daily closing prices data in advance and long term relationship is revealed between the variables in the study. Therefore; Vector Error Correction Model to indicate the short term effect of the relation is used so that findings are shown to obtain the balance for the deviation of short term deviation.

265-296

Authors: Cemal ELİTAŞ, A. Engin ERGÜDEN

While the independent auditing in publicly-held corporations was made in accordance with Serial X No:11 Communique of the Capital Market Law until 2005 pursuant to CML, then the regulatory authorities (Banking Regulation and Supervision Agency, BRSA - Undersecretariat of Treasury and Energy Market Regulatory Authority, etc.) led by the Capital Market Board ordered independent audit to be made over the financial statements prepared in accordance with the International Financial Reporting Standards within the framework of union acquis. Basically, all the companies in Turkey are obliged to prepare their financial statements in accordance with the provisions of Tax Procedure Law (TPL). Companies subject to supreme regulatory authorities led by publicly-held corporations subject to Capital Market Law are obliged to submit some correction and classification records while preparing their financial statements in accordance with International Financial Reporting Standards (IFRS) after the preparation of financial statements in accordance with the Tax Procedure Law; and generally these accounting records are provided by majority of the companies not over the accounting information system but outside accounting.

1-13

Authors: Abdelghani ECHCHABI, Dhekra AZOUZI

Despite the various studies covering outstanding issues on dividend payments and policies as well as their relevance to investors and price fluctuation within developed markets, similar studies are still scarce in the emerging markets. Moreover, very few studies only examined the influence of external factors on the dividend policy components. Thus, the current study aims at investigating the determinants of dividend payout among the Tunisian listed companies and particularly to inspect the influence of the Jasmine revolution on firms’ dividend policies. In line with this objective, the study employs panel data models using pooled data from the companies listed on the Tunisian Stock Exchange from 2003 through 2012. This specific study period has been selected because it includes the Arab uprisings events which started in Tunisia at the end of 2010. The findings indicated that net cash flow and market to book value have significant influence on the dividend payout, while the Jasmine revolution had no significant impact on the dividend payout among the Tunisian listed companies. The study extends the literature on the dividend policy towards a new context which is that of Tunisia. Furthermore, the study also enriches the literature by considering an important political and social event, which is the Jasmine revolution. The latter had major political, social and economic repercussions, not only in the Arab region but also on the global scale. Hence, the study provides insights on the possible influence of similar events on the dividend policy and the other factors that may influence its dynamics. This would also assist policy makers, regulators, as well as investors in elaborating strategies and policies for an optimal use of the dividend policy tools.

53-72

Authors: Ülkü ERGUN, Seçkin GÖNEN

Independent auditing approving reliability of financial information revealed to those concerned in business which also known as accounting control or financial audit constitutes prominence for secure operation of capital markets and development of collaboration for healthy economic growth in globalizing world. Nowadays’ businesses should pay adequate attention to independent auditing due to getting aware of dependency of accurate and appropriate financial decisions plus gaining healthy financial structure to transparency of financial information. The aim of this study is to determine the role of Public Oversight Board in upgrading the reliability of independent auditing. On this direction, interviews are conducted with big four auditing companies as a qualitative research method and finding are evaluated respectively.

112-123

Authors: Gürkan MALCIOĞLU, Mücahit AYDIN

Market efficiency is the most important factor affecting the situation as to whether to obtain excessive profits of the investors. Working in BIST-100 Index and sub-indices with the Industrial, Technology, and Financial Services Index of returns, whether it is a linear structure is examined via Harvey linearity test. Used Harvey linearity test, beside other tests analysis linearity without any pre-condition. This increases the power of the test. The data set used in this study is the period between 07.03.2000 and 09.22.2015 consists of 3723 observation. The results of the study say that the analyzed variables are nonlinear. The excess returns are concerned. Therefore, according to efficient market hypothesis, by using previous information excessive profits can be obtained in the markets.

136-161

Authors: Hilmi KIRLIOĞLU, Özlem DOĞAN

Aim of this research is to reveal general trends by analysing postgraduate theses prepared on “Management Accounting In Hospitality” topics and published at Cohe Thesis Center study this topic by presenting a panaroma and to give an oppinion to practitioners about searches conducted. As a result of screening 14 postgraduate theses and 6 doctoral theses were found. Theses categorized with content analysis according to their various characteristics ,and also results and findings of the research studied deeply were discussed in their different and similar aspects. Years experienced an increase in the work done as a thesis, but it was found that work done in recent years. Thesis in strategic management accounting approaches are very committed to the issue.

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.

1-16

Authors: Şükran GÜNGÖR TANÇ

Özet Borsa İstanbul Şirketlerinin, kurumsal yönetime ilişkin yapı ve süreçlerini belirlerken esas alacakları Kurumsal Yönetim İlkeleri 3 Ocak 2014 tarihinde 28871 No’lu Resmi Gazete tebliği ile yeniden düzenlenmiştir. Tebliğe göre “Şirketin faaliyetleri kurumsal internet sitesi vasıtasıyla kamuya açıklanan etik kuralları çerçevesinde yürütülür.” Madde 3.5.1.’ de yer almaktadır. Çalışmanın temel amacı Borsa İstanbul’da 2014 yılı itibariyle faaliyet gösteren 192 imalat şirketinin internet siteleri tek tek incelenerek yazılı etik kuralları mevcut olup olmadığı ve 2012 yılı “Kurumsal Yönetim İlkeleri Uyum Raporları” kapsamında etik kurallara ilişkin yapılan açıklamalar içerik analizi kapsamında değerlendirilerek şirketlerin mevcut açıklamalarına ilişkin durum tespiti yapılmıştır. Elde edilen temel bulgulara göre Borsa İstanbul’da imalat sektöründe faaliyet gösteren şirketlerin 0,44’ünün web sayfalarında etik kurallarını yayınladıkları tespit edilmiştir. Abstract Amendments regarding Corporate Governance Codes of Stock Istanbul Corporates were published in the Governmantal Newspaper with the issue 28871 in 03 January 2014. According to legislation, companies are to operate within ethic standars section 3.5.1. that are publicized on their websites. In this work, 192 manufacturing companies web sites that belong to Istanbul Stock Exchange in 2014, are examined elaborately to understand whether they have written ethical codes according to their Corporate Governance Ethical Codes Reports in the year 2012. Moreover, content analysis is used in the research and some evaluations are done. According to main result of the study, it is identified that manufacturing companies in Istanbul Stock Exchange 0,44’of have complied with ethical codes on their web sites.

34-67

Authors: Adnan DÖNMEZ, Kürşad ÇAVUŞOĞLU

Özet Son yıllarda yaşanan şirket skandalları sonucu hilelerin ortaya çıkarılması ve önlenmesi daha önemli hale gelmiştir. Bunun sonucu olarak hilelerin önlenmesi ile ilgili olarak adli muhasebe konusu daha çok tartışılmaya başlanırken, Amerikan Sertifikalı Kamu Muhasebecileri Kurulu (AICPA-American Institute of Certified Public Accountants) tarafından yayınlanan SAS No 99, Uluslararası Muhasebeciler Federasyonu (IFAC-The International Federation of Accountants) tarafından yayınlanan ISA 240 ve Sermaye Piyasası Kurulu (SPK) tarafından yayınlanan Seri X, No:22 Tebliği ile de bağımsız denetçinin hileleri önlemedeki rolü ve sorumluluğu açık bir şekilde belirtilmiştir. Bu çalışmada hilelerin ortaya çıkarılmasındaki rolleri açısından bağımsız denetim ile adli muhasebe kendilerini oluşturan bazı kriterler dahilinde karşılaştırılmıştır. Karşılaştırmalar sonucunda amaçlar, varsayımda bulunma, uygulama süreçleri, bilgi kaynakları, önemlilik ve örnekleme yöntemleri gibi kriterler açısından önemli farklılıklar olduğu görülmüştür. Abstract Exposing end preventing fraud has become important because of the corporation scandals in recent years. Hence, forensic accounting field has been discussed more in preventaion of fraud and the role and responsibility of independent auditor in preventing fraud has been indicated clearly with SAS No 99 issued by AmericanInstitute of Certified PublicAccountants (AICPA), ISA 240 issued by The International Federation of Accountants (IFAC) and Communique Serial: X, No:22 issued by Capital Market Board. In this paper, independent audit and forensic accounting are compared within some criteria that they are generated by, in terms of their roles in exposing fraud. According to the results of comparisons, there are significant differences between independent audit and forensic accounting with regards to the criteria such as purposes, hypothesize, implementation processes, information sources, materiality and sampling methods.

91-104

Authors: Burcu DEMİREL UTKU, İbrahim EROL

Özet Bu araştırmanın amacı, ilk kez muhasebe dersi alan öğrencilerin, bu ders için oluşan dönem başında ve sonundaki algılamalarını ve bir öğretim dönemi süresince bu algılamalardaki farklılaşmaları belirlemektir. Araştırmanın yapılma gerekçesi, muhasebe derslerindeki başarı düzeyini artırabilmek için öneriler sunmaktır. Araştırma, Akdeniz Üniversitesi İİBF İşletme ve İktisat bölümlerinde öğrenim gören 1. sınıf öğrencileri ile gerçekleştirilmiştir. Araştırmanın amacına uygun bir soru formu, dönem başında ve dönem sonunda olmak üzere öğrencilere iki defa uygulanmıştır. 164 anketin değerlendirildiği bu araştırmanın sonuçlarına göre öğrenciler, Genel Muhasebe dersine dönem başındaki bakış açılarının ve algılamalarının, bazı boyutlar dışında, dönem sonuna göre daha negatif olduğunu ifade etmişlerdir. Abstract The purpose of this study is determining differences at the beginning and end of semester perceptions of students who take first time accounting courses. The reason for doing the research is providing recommendations for enhancing success at accounting courses. The research was done first grade students of business administration and economics departments of Akdeniz University Faculty of Economics and Administrative Sciences. For getting the aim a survey is used two times at the beginning and end of period. With the consequences of 164 surveys evaluations, excluding some of the dimensions of accounting courses, the perceptions about accounting courses at the beginning are more negative than the perceptions at the end of period.

123-153

Authors: Çağrı KÖROĞLU, Hüseyin Önlem ERSÖZ

Özet Kurumsal sosyal sorumluluk (KSS) kavramı günümüzde bütün dünyada uygulanan, üzerinde tartışılan bir kavram olarak karşımıza çıkmaktadır. KSS, işletmelerin paydaşlarına yönelik bazı sorumlulukları olduğunu kabul etmesi ve bu sorumluluklarını paydaşları için yerine getirmesini sağlamaya yönelik bir kavram haline gelmiştir. Muhasebenin işletmelerin KSS faaliyetlerinin gerçekleştirilmesinde önemli araçlardan biri olduğu kabul edilmektedir. Çalışmada muhasebe ve KSS arasındaki ilişki ortaya konulmaya çalışılmıştır. Bu amaçla Akhisar'daki muhasebe meslek mensuplarının hizmet verdikleri işletmeleri ve işletmelerin muhasebe bilgilerini KSS açısından değerlendirmeleri istenmiştir. Çalışmada anket yöntemiyle elde edilen veriler istatistiksel paket programı yardımıyla analiz edilmiştir. Analiz bulguları değerlendirilerek sonuçlar ve öneriler geliştirilmiştir. Abstract Corporate Social Responsibility (CSR) which is applied in the whole world has become one of the most important concepts discussed on. CSR issue is the acceptance of responsibility for the business stakeholders and become a concept to ensure the to meet of these responsibilities to its stakeholders. For achieving the CSR activities of businesses, it is assumed that accounting is one of the important tools. In this study, we have tried to reveal the relationship between accounting and CSR. For this purpose, members of accounting profession in Akhisar were asked to evaluate their serving businesses and their accounting informations in terms of CSR. The data obtained in the survey were analyzed using the statistical package program. The study findings were evaluated than conclusions and recommendations were developed.

173-204

Authors: Fatih ŞENTÜRK, Hakkı FINDIK

Özet Çevreyi konu edinen bilimsel çalışmalar diğer alanlarda olduğu gibi muhasebe alanında da giderek artmaktadır. Günümüzde çevre unsuru, sadece üretime girdi veren bir üretim faktörü olmaktan çıkmış, bunun yerine üretim öncesi, süreci ve sonrasında sürekli korunması ve bir maliyet unsuru olarak dikkate alınması gereken konu haline gelmiştir. Dolayısıyla işletmelerin faaliyetleri neticesinde oluşan çevresel değişimlerin fiziksel, finansal ve maliyet boyutlarının tespit edilmesi, ölçülmesi, muhasebe sistemi içerisinde izlenerek ilgililere raporlanması muhasebenin sosyal sorumluluk kavramının da gereğidir. Çevreye duyarlı bu yaklaşımın toplumun her katmanına yayılması, işletmelerin çevresel muhasebe uygulamalarına yönelik çalışmalar yapmasında teşvik edici bir unsur olacaktır. Bu çalışmada Türkiye’de çevre alanında 2006-2014 yılları arasında yayınlanan makaleler, içerik analizi yönüyle incelenmiş ve değerlendirilmiştir. Abstract Scientific researches subject environmental issues are increasing in accounting field as well as other fields. Nowadays, environmental element is not just input for production but also it becomes a topic which needs to be taken as a cost element and it must be protected continuously before production, after production and in production process itself. Hence, it’s a requirement of social responsibility concept in the accounting that physical, financial and cost dimensions of environmental changes occurring because of the business operations need to be determined, measured and reported to relevants by observing in the accounting system. Spreading this environmentally sensitive approach in every layer of society would be an encouraging factor for companies to study in environmental accounting applications. In this study, a content analysis is applied to articles in enviromental fields published in Turkey between 2006-2014.

1-21

Authors: Hilmi KIRLIOĞLU, Saadet ÖZTAŞ

Özet Bu çalışmanın amacı, finansal kiralama işlemlerinde kiracı ve kiralayan şirketlerin uyması gereken muhasebe politikalarını açıklamaktır. Çalışmada literatür taramasının yanı sıra bir leasing şirketi çalışanlarıyla görüşme yapılarak uygulamaya dair bilgiler de edinilmiştir. Bu amaçla, finansal kiralama işlemleri TMS 17 çerçevesinde incelenerek kiralayan ve kiracı şirketlerin yapmaları gereken muhasebe kayıtları gösterilmiştir. Abstract The aim of this study is to explain accounting policies of lessor and lessee companies in financial leasing transactions. In this study, we provide a comprehensive literature review, as well as real life application obtained from an anonymous leasing company. For this purpose, financial leasing transactions examined according to TAS 17 and accounting records indicated for lessor and lessee companies.

34-61

Authors: Meral Erol FİDAN, Ümmühan ASLAN, Şerife SUBAŞI

Özet Bilişim teknolojisi, muhasebecilerin rolünü değiştirmiştir. Muhasebecilerin sadece bilişim sistemlerini kullanmaları veya bilişim teknolojilerini kontrol etme becerilerine sahip olmaları yeterli değildir. Bu becerilerin yanı sıra muhasebecilerin, sistemlerin değerlendirilmesinde, dizaynında ve yönetiminde bulunan takımın bir parçası olarak da önemli bir rol oynadıkları muhasebe eğitim standartlarında açıklanmıştır. Geleceğin muhasebe meslek mensubu adayı olan öğrencilerin lisans eğitimleri süresince aldıkları muhasebe derslerinde bilişim teknolojilerinden ne kadar faydalandıklarını ve bu konudaki görüşlerini ortaya koymak amacıyla bu çalışma yapılmıştır. Çalışmada, öğrenciler, muhasebe derslerinde mutlaka bilgisayar, projeksiyon cihazları ve muhasebe yazılım programlarının kullanılması gerektiğini ve en fazla teknolojik ders materyali olarak sunum programları ve sosyal ağların kullanıldığını belirtmiştir. belirtilmiştir. Bunun yanı sıra öğrencilerin teknolojik araçlara sahiplik oranları yüksek olmakla birlikte muhasebe derslerine ve sınavlarına hazırlanırken teknolojiden faydalanmadıklarını belirttikleri görülmüştür. Öğrenciler muhasebe dersleri veren öğretim üyelerinin eğitimle ilgili yeni teknolojileri takip etmesi gerektiğini de ifade ederken muhasebe derslerinin uzaktan eğitim uygulamaları ile anlatılabileceği düşünmemektedirler. Öğrencilerin, teknoloji kullanımının muhasebe derslerinde başarıyı ve ilgiyi arttırdığı, muhasebe derslerini sevmeyi sağladığı ve anlamayı kolaylaştırdığı düşünceleri hakkında kararsız kaldıkları görülmüştür. Abstract Information technology has made it necessary for accountants to acquire new certain skills such as utilizing and controlling the IT systems. In training standards for accountancy, it is specified that accountants should have key roles in the assessment, design and management of systems. The objective of this study is to reveal to what extent the students that are the prospective accounting professionals of the future utilize information technologies in their accounting class during their license study, and their opinions in this respect. In the study, a survey was applied to students attending the business administration license program at state universities in seven geographical regions of Turkey. 1000 questionnaires were randomly submitted to universities by post. 500 students responded. 464 questionnaires were found to be appropriate for analysis. The survey has revealed that the attending students believe in the strict necessity of employing projectors and accounting software in the accounting classes. The students suggest that mostly the presentation software and social networks are used in accounting classes as the technological class material. It was observed that, despite the high rate of ownership, students do not exploit technology to prepare for their accounting classes and exams.Students argue that teaching assistants delivering accounting lectures should keep up with new educational technologies, and students do not advocate the use of remote educational tools for the accounting classes. It was observed that students are uncertain about whether the use of technology enhances the success and interest in accounting classes, flourishes the student interest and eases understanding.

78-102

Authors: Eser YEŞİLDAĞ, Ercan ÖZEN

Özet Bu çalışmanın amacı, Uşak ilindeki borsa yatırımcılarının profilinin belirlenmesi, yatırımcıların kararlarını etkileyen demografik ve sosyo-ekonomik faktörlerin ortaya konulması ve yatırımcıların yatırım kararlarında rasyonel olup olmadıklarının tespit edilmesidir. Bu amaçlara uygun veri elde etmek için borsa yatırımcıları ile anket çalışması yapılmıştır. Elde edilen veriler SPSS 18 paket programında tek yönlü anova testi ile analiz edilmiştir. Çalışmaya göre; Uşaklı borsa yatırımcılarının Türkiye’deki borsa yatırımcılarının genel profiline çok yakın bir profile sahip oldukları ortaya çıkarılmıştır. Yatırımcılar, özellikle borsa yatırımı konularında fazla bilgiye sahip olmadıkları için rasyonel bir yatırımcı gibi hareket edememektedir. Ayrıca; yaş, cinsiyet, meslek, eğitim durumu, aile nüfusu ve gelir gibi demografik ve sosyo-ekonomik faktörlerin yatırım kararlarını etkilediği tespit edilmiştir. Elde edilen bulguların, borsa yatırımları konusunda çok gerilerde kalmış olan Uşak İlinin, yatırımcı sayısının ve işlem hacminin artırılması ve daha doğru yatırım kararlarının alınması konusunda yetkili mercilere yardımcı olabileceği düşünülmektedir. Abstract The purposes of this study are; to find out the profiles of stock investors in Usak city, to determine the demographic and socio-economic factors which are affecting investors decision and to find out whether the investors behave rationally or not in their investment decisions. In order to get data for these purposes, the questionnaire is applied to stock investors. Then, obtained data were analyzed with one way anova test by using SPSS.18 statistical package program. According to results of the study; stock investors in Uşak have similar characteristics with the overall stock investors in Turkey. Investors in Uşak can’t behave rationally as they don’t have enough information on investment in stock exchange. Moreover, it is revealed that demographic and socio-economic factors such as age, gender, occupation, education level, family population and income, influenced the decisions of stock investment. It is suggested that the findings of the study may support policy makers to increase the quantity of investors and their trading volume through to take better decisions in Uşak which is not known as a major province about the issue.