Many academic studies show that the increase in financial savings have a positive impact on economic growth. Therefore, the growth of funds in the financial system has more important, especially in developing countries as Turkey. However, due to the interest in the traditional concept of financial and banking system, some people do not use the market to evaluate their savings because of their religious beliefs. At this point, Noninterest (Islamic) finance system could be a good alternative to current system. Measure the households’ perceptions is important to make this system more effective. The reason to measure perception is that it is one of the most important factor to influence human behavior. Participation banking is one of the leading structures of Islamic finance system in Turkey. Within this direction, the goal of this study is that measure the perceptions of households about the participation banks. In the study, data was collected from over 18 years old 510 people by randomly selected and was analyzed by ANOVA test. The results of this study suggest that the perception of participation banking is low. The study comes out that individuals’ properties such as gender, education, job and income have statistically significant impact on the knowledge level and interest perception of individuals about participation baking. This study will contribute to academicians, participation baking and related institutions to create policies about participation banking.

Elective courses, provide students development in terms of interest and ability consist important part of education system and can be used as effective tool for making career plan. Additionally they play important role in curriculum and education quality development. In this study selection criteria of accounting elective courses in business undergraduate and accounting graduate education are determined from the viewpoint of students. For this purpose survey consisting of course selection main criteria and sub-criteria was designed and conducted with final year students in business administration undergraduate and accounting graduate level students via four different fuzzy ranking methods. Furthermore, result of this methods were compared too.

Participation of subordinates in organization is not a new phenomenon. Workers have been participating in industry by virtue of their producing goods and services. But, the involvement of subordinates in budget planning is the focus of this study. The data for this research were collected from primary source through questionnaire. The participants had been in their job position for an average of three years. Each has also been working for their organization for an average of seven years. All statistical analyses were carried out with the aid of the SPSS software (version 21). The hypotheses tested were supported, the study established that subordinate participate in budget planning and that such participation leads to goal clearity and budget goal acceptance.

This study intended to examine the effect of the capacity of human resources, the use of information technology and organizational commitment on the readiness of government agencies in the implementation of an accrual based government accounting system. The population in this study was all budget authorities within the Office of Religious Affairs Agencies of Banda Aceh with a total of 80 respondents. Data was collected from questionnaires and analysed by using multiple linear regression. The number of returned and usable questionnaires were 75 copies or 93.75% of the total distributed. The results showed that the capacity of human resources, the use of information technology and organizational commitment simultaneously and partially have a positive effect on the readiness of government agencies in the implementation of accrual based accounting. Further studies are recommended to include interviews with the informants and agencies from different ministries and local governments.

Geleneksel finans beklenen fayda ve rasyonel tercih olmak üzere iki temel varsayıma dayalı olarak gelişim göstermiştir. Bununla birlikte bu varsayımların yeterince gerçekçi olmadığı ileri sürülerek yoğun bir şekilde eleştirilmiştir. Davranışsal finans alanının temeli ise beklenti teorisine dayanmaktadır. Bu teoriye göre bireyler tam rasyonel hareket edemezler ve kayıplara, aynı miktarda kazançlardan daha fazla anlam yüklerler, riskten ve kayıptan kaçınma davranışı gösterirler. Davranışsal finans bireylerin davranış ve duygusal kalıplarını karar verme süreçlerine dahil ederek finansal karar verme süreçlerinde kullandıkları akıl yürütme kalıplarının daha gerçekçi olarak anlaşılmasını amaçlamaktadır. Bu çalışmada, geleneksel finans ve davranışsal finans alanları ile bu iki alanın temelleri üzerinde durulmuş ve genel prensipler üzerinden karşılaştırılarak tartışılmıştır. Bu çalışma, konuya ilişkin geniş kapsamlı bir bakış açısı yansıtmaktadır. Çalışmanın hedefi, geleneksel ve davranışsal finans disiplinlerinin ortaya koydukları farklı bakış açılarının ve temellerinin bir bütün olarak daha iyi anlaşılmasını sağlamaktır. Bu çalışma ile ayrıca, daha sonra yapılacak çalışmalarda kullanılabilecek teorik alt yapıya veya kavramsal çerçeveye katkı sağlanması da amaçlanmıştır.

Republic of Turkey, Undersecretariat of Treasury has published The Communique number 2008-32/35 which has allowed banks to grant credits on gold, silver and platinum. Although, gold credits that have granted by banks have reached a volume of 2.273,2 Million Turkish Liras date 31.03.2016, there are no explanatory and regulatory information how to measure and accounting those loans in Turkish tax legislation. Similarly, Turkish Accounting and Financial Reporting Standards has no adequate explanation of the measurement and presentation about commodity loans which are not considered as financial instruments. In this article, we shows the Turkish Tax Procedure Law’s and Turkish Accounting and Financial Reporting Standards’ measurement and accounting principles of commodity loans which are not considered as financial instruments according to Turkish Accounting and Financial Reporting Standards.

The framework to institutionalization and corporate governance is determined by Turkish Commercial Code numbered 6102. In other words, Turkish Commercial Code has arisen as a legal full text of both concepts. Relevant parts of Turkish Commercial Code set the basis for articles about corporate governance pertaining to transparency, equity, responsibility and accountability which are formed within Anglo-Saxon law system. Moreover, in order to increase the opportunities for more and faster credit usage and going to public in capital markets; transparent, clear, comparable and high quality financial reports stands out as principles of new Turkish Commercial Code. So as to present convenient financial reports with International Accounting Standards, businesses should complete their backgrounds for corporate governance. It’s widely known that, principles of corporate governance rests on basis for producing qualified financial reports and quality standards. The aim of this study is to evaluate principles forming corporate governance concept from Turkish Commercial Code’s aspect. Relevant articles in Turkish Commercial Code are scrutinized and inferences about are put forward.

According to 5^th annex of TAS 41 Agricultural Activities Standards, carrier plants mean a plant which is used for producing or providing agricultural productions, is expected to yield more than an accounting period, has very little salability as an agricultural product except for the insignificant sales. Carrier plants have been extracted from TAS 31, 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014 and have been included in TMS 16 Class of Property Standards. With the mentioned change, many changes occurred related to the cognition and measurement of the carrier products. The purpose of this study is to explain how the carrier products can be accounted within the frame of Turkish Accounting Standards after the changes occurred with the 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014.

This research examines the nature of relationships that exist between corporate governance mechanisms (board composition, audit committee, board size and corporate governance disclosure) and financial performance (return on equity, profit margin and return on asset) in the Nigerian oil and gas industry. Secondary data from the audited financial statements of the fifteen listed oil and gas companies in Nigeria were employed. The test of hypotheses and other analysis of data were done using Pearson Correlation and regression analysis generated from SPSS, version 17. Findings from the study revealed that insignificant but positive relationship does exist between board composition and the performance of oil and gas companies in Nigeria. Evidence also exist that corporate governance disclosure level has a positive and significant impact on the ROE. This study therefore suggests that board of directors and stakeholders of oil and gas companies in Nigeria should pay more attention towards enhancing the independence of their audit committees and the extent of their corporate governance disclosure in order to enhance their level of profitability.

The mutual fund industry in India consists of public sector, private sector and foreign funds. All the three sectors were studied to compare the selectivity and timing performance on the basis of sponsorship of funds. However, from these only active funds belongings to Growth, Income, Balanced and Tax-Saving Schemes were selected for the study. The period of study is five years from April 2007 to 31^_st March 2011. The rationale for selecting the study period of 5-years from 1^st April 2007 to 31^st March 2011 stems from two reasons. Firstly, during this period, the stock market experienced higher volatility, as such chosen to find-out whether the funds have succeeded in surpassing the market performance even under depressed market conditions. Secondly, the five years were long enough to capture different market phases and to draw meaningful conclusions. Regarding timing performance empirical results have indicated that the majority i.e. 85 percent of fund managers have shown superior timing performance. As such, it is evident that Indian fund managers during the reference period were more inclined towards timing performance and market timing was evidenced, suggesting that there is a trade –off between a fund managersstockselectionandmarkettimingperformance. This is indicative of the evidence of activity specialization among fund managers, implying that no manager can excel in both theactivities.

Given divergent results of studies on the implications of employee ownership on performance and low interest granted to the probability of the existence of an eventual causality. The purpose of this contribution is to check whether there is a causal link between the two presuppositions and if so, whether the causality is unidirectional or bidirectional. Based on the econometrics of panel data, the error correction models and low exogeneity tests, the results of the econometric treatments, on a sample of French companies quoted on the stock exchange 120 over a period running from 2000 to 2012, reveal the existence of two long-term dynamics in a single direction from the performance indicators (ROA and ROE) to employee ownership.