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.

Cultural differences play a decisive role in the accounting sub-culture properties. Therefore, the accounting practices and approaches show some differences from country to country. Prepared financial reports in diverse countries cannot be compared with each other due to these differences. In order to overcome this problem which is very important for users of financial statements, countries that especially acting in accordance with Europa Union norms have begun to reporting in accordance with international accounting and financial reporting standards. However, this transformation has not yet been completed due to the accounting sub-culture features in many underdeveloped and developing countries. In this context; in this study, by comparing the historical cost based approaches and the current cost based approaches that are proposed in the international accounting and financial reporting standards, switching to the current cost based approaches is discussed in a cultural perspective.

Exposing and preventing fraud has become important because of the corporation scandals in recent years. Hence, forensic accounting field has been discussed more in prevention of fraud and the role and responsibility of independent auditor in preventing fraud has been indicated clearly with SAS No 99 issued by American Institute of Certified Public Accountants (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.

In this study; letter of credit as a payment term in foreign trade is aimed to be evaluated by analyzing the application. Hence; data obtained from a participating bank is examined after the literature review. The current applications of letter of credit at banks according to UCP 600 are examined in terms of country, confirmation, importing amount and maturity type due to the purpose mentioned above.

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 beginningaremorenegativethantheperceptionsattheendofperiod.

Uluslararası ticarette iki konu büyük öneme sahiptir. Birincisi dış ticarete konu olan malın teslim edilme şekli, ikincisi ise dış ticarete konu olan malın bedelinin ödenme şeklidir. Dış ticarette kullanılan teslim şekillerine göre alıcı ve satıcının sorumluluklarının başlama ve bitiş zamanları değişmektedir. Yine dış ticarette kullanılan ödeme şekline göre, ticarete konu mal ve hizmetin ödeme zamanı değişmekte ve buna bağlı olarak vade farkı ortaya çıkabilmektedir. Dış ticarette kullanılan teslim ve ödeme şekli, işletmenin hasılatının oluşum zamanı ve tutarını etkilemektedir. Bu çalışmanın amacı dış ticarette kullanılan teslim ve ödeme şekillerini TMS 18 Hasılat Standardı çerçevesinde incelemek ve bu bağlamda dış ticaret işlemlerinin muhasebeleştirilmesini açıklamaktır.

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.

In audit firms, the auditing activities, operating periods and hourly rates of the auditors differ as regards to their status. Under normal circumstances, task planning in auditing is made by taking the professional judgment of a responsible auditor into account besides the qualitative characteristics of the auditors. However, it can also be made by means of a mathematical model assuming that auditors with the same title have similar characteristics. By this way, labor costs are minimized. In this context, the aim of this study is to make a task planning by assigning auditors to auditing activities through a linear programming model in a way to minimize the costs. Linear programming model is one of the methods used in solving optimization problems. The model which is set with various assumptions has been analysed through WINQSB packaged software called “Linear and Integer Programming”. As a result of the modelling study, the number of hours and the kind of auditing activity in which the auditors are supposed to carry out have been specified and thus the most optimum cost has been found out.

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. (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.)