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Türkiye’de bu meslek 1989 yılında yürürlüğe giren 3568 sayılı yasa ile hukuki kimlik kazanmış ve mesleği düzenleyen ilke ve kurallar ortaya konmuştur. Gerek" /> <meta name="twitter:image" content="http://a.academia-assets.com/images/twitter-card.jpeg" /> <meta property="fb:app_id" content="2369844204" /> <meta property="og:type" content="article" /> <meta property="og:url" content="https://www.academia.edu/49360827/Muhasebe_Mesle%C4%9Finde_Disiplin_S%C3%BCreci_ve_T%C3%9CRMOB_Taraf%C4%B1ndan_Karara_Ba%C4%9Flanan_Disiplin_Dosyalar%C4%B1n%C4%B1n_Analizi_2011_2020_D%C3%B6nemi" /> <meta property="og:title" content="Muhasebe Mesleğinde Disiplin Süreci ve TÜRMOB Tarafından Karara Bağlanan Disiplin Dosyalarının Analizi: 2011 – 2020 Dönemi" /> <meta property="og:image" content="http://a.academia-assets.com/images/open-graph-icons/fb-paper.gif" /> <meta property="og:description" content="Muhasebe mesleği, ekonominin sağlıklı işleyişi ve gelişimi açısından oldukça önemlidir. 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Türkiye’de bu meslek 1989 yılında yürürlüğe giren 3568 sayılı yasa ile hukuki kimlik kazanmış ve mesleği düzenleyen ilke ve kurallar ortaya konmuştur. Gerek toplumsal sorumluluk gerekse mesleğin itibarı açısından, kamu yararının gözetildiği bu mesleği icra eden meslek mensuplarının, faaliyetlerinde yasalara, genel kabul görmüş mesleki standartlara ve etik kurallara uymaları gerekmektedir. Sözü geçen ilke ve kurallara uyulmaması birtakım disiplin cezalarını beraberinde getirmektedir. 3568 sayılı yasanın 50. maddesi gereği, disiplin cezaları ve disiplin kovuşturmasının nasıl yürütüleceği, çıkarılan disiplin yönetmeliğiyle düzenlenmiştir. Yapılacak disiplin kovuşturması sonucunda meslek mensuplarına, uyarma, kınama, geçici olarak mesleki faaliyetten alıkoyma, meslekten çıkarma ve yeminli sıfatını kaldırma cezaları verilebilmektedir. Çalışmanın amacı muhasebe mesleğinde disiplin süreçlerini özellikle oda disiplin kurulu kararlarına itiraz aşamalarını da dikkate alarak ortaya koymak ve Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB) tarafından karara bağlanan disiplin dosyalarını analiz etmektir. Yöntem olarak içerik analizi yöntemi uygulanmıştır. Bu doğrultuda 2011 ve 2020 yılları arasındaki TÜRMOB disiplin kurulu raporları incelenmiştir. Çalışmada son on yıllık süreçteki oda kararları ile TÜRMOB kararları karşılaştırılarak aralarındaki uyum ortaya konmuş, birlik tarafından verilen disiplin kararlarının yıllar itibariyle değişimi incelenerek disiplin süreçlerinin iyileştirilmesi hakkında önerilerde bulunulmuştur.","author":[{"@context":"https://schema.org","@type":"Person","name":"Mehmet UTKU","url":"https://pamukkale.academia.edu/MehmetUTKU"}],"contributor":[],"dateCreated":"2021-06-25","datePublished":"2021-01-01","headline":"Muhasebe Mesleğinde Disiplin Süreci ve TÜRMOB Tarafından Karara Bağlanan Disiplin Dosyalarının Analizi: 2011 – 2020 Dönemi","image":"https://attachments.academia-assets.com/67737292/thumbnails/1.jpg","inLanguage":"tr","keywords":["Muhasebe Mesleğinde Etik","Disiplin Yönetmeliği","Disiplin Süreci","Muhasebe Mesleği","TÜRMOB"],"publication":"Tekirdağ Namık Kemal Üniversitesi İİBF Uluslararası Muhasebe ve Finansman Sempozyumu Bildiriler 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Türkiye’de bu meslek 1989 yılında yürürlüğe giren 3568 sayılı yasa ile hukuki kimlik kazanmış ve mesleği düzenleyen ilke ve kurallar ortaya konmuştur. Gerek toplumsal sorumluluk gerekse mesleğin itibarı açısından, kamu yararının gözetildiği bu mesleği icra eden meslek mensuplarının, faaliyetlerinde yasalara, genel kabul görmüş mesleki standartlara ve etik kurallara uymaları gerekmektedir. Sözü geçen ilke ve kurallara uyulmaması birtakım disiplin cezalarını beraberinde getirmektedir. 3568 sayılı yasanın 50. maddesi gereği, disiplin cezaları ve disiplin kovuşturmasının nasıl yürütüleceği, çıkarılan disiplin yönetmeliğiyle düzenlenmiştir. Yapılacak disiplin kovuşturması sonucunda meslek mensuplarına, uyarma, kınama, geçici olarak mesleki faaliyetten alıkoyma, meslekten çıkarma ve yeminli sıfatını kaldırma cezaları verilebilmektedir. Çalışmanın amacı muhasebe mesleğinde disiplin süreçlerini özellikle oda disiplin kurulu kararlarına itiraz aşamalarını da dikkate alarak ortaya koymak ve Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB) tarafından karara bağlanan disiplin dosyalarını analiz etmektir. Yöntem olarak içerik analizi yöntemi uygulanmıştır. Bu doğrultuda 2011 ve 2020 yılları arasındaki TÜRMOB disiplin kurulu raporları incelenmiştir. 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window.loginModal = {}; window.loginModal.appleClientId = 'edu.academia.applesignon'; window.userInChina = "false";</script><script defer="" src="https://accounts.google.com/gsi/client"></script><div class="ds-loswp-container"><div class="ds-work-card--grid-container"><div class="ds-work-card--container js-loswp-work-card"><div class="ds-work-card--cover"><div class="ds-work-cover--wrapper"><div class="ds-work-cover--container"><button class="ds-work-cover--clickable js-swp-download-button" data-signup-modal="{"location":"swp-splash-paper-cover","attachmentId":67737292,"attachmentType":"pdf"}"><img alt="First page of “Muhasebe Mesleğinde Disiplin Süreci ve TÜRMOB Tarafından Karara Bağlanan Disiplin Dosyalarının Analizi: 2011 – 2020 Dönemi”" class="ds-work-cover--cover-thumbnail" src="https://0.academia-photos.com/attachment_thumbnails/67737292/mini_magick20210625-17710-1pp7wmd.png?1624621577" /><img alt="PDF Icon" class="ds-work-cover--file-icon" src="//a.academia-assets.com/images/single_work_splash/adobe_icon.svg" /><div class="ds-work-cover--hover-container"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span><p>Download Free PDF</p></div><div class="ds-work-cover--ribbon-container">Download Free PDF</div><div class="ds-work-cover--ribbon-triangle"></div></button></div></div></div><div class="ds-work-card--work-information"><h1 class="ds-work-card--work-title">Muhasebe Mesleğinde Disiplin Süreci ve TÜRMOB Tarafından Karara Bağlanan Disiplin Dosyalarının Analizi: 2011 – 2020 Dönemi</h1><div class="ds-work-card--work-authors ds-work-card--detail"><a class="ds-work-card--author js-wsj-grid-card-author ds2-5-body-md ds2-5-body-link" data-author-id="46575731" href="https://pamukkale.academia.edu/MehmetUTKU"><img alt="Profile image of Mehmet UTKU" class="ds-work-card--author-avatar" src="//a.academia-assets.com/images/s65_no_pic.png" />Mehmet UTKU</a></div><div class="ds-work-card--detail"><p class="ds-work-card--detail ds2-5-body-sm">2021, Tekirdağ Namık Kemal Üniversitesi İİBF Uluslararası Muhasebe ve Finansman Sempozyumu Bildiriler Kitabı</p><div class="ds-work-card--work-metadata"><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">visibility</span><p class="ds2-5-body-sm" id="work-metadata-view-count">…</p></div><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">description</span><p class="ds2-5-body-sm">16 pages</p></div><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">link</span><p class="ds2-5-body-sm">1 file</p></div></div><script>(async () => { const workId = 49360827; 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if (!viewCountBody) { throw new Error('Failed to find work views element'); } viewCountBody.textContent = `${commaizedViewCount} views`; } catch (error) { // Remove the whole views element if there was some issue parsing. document.getElementById('work-metadata-view-count')?.parentNode?.remove(); throw new Error(`Failed to parse view count: ${viewCount}`, error); } }; // If the DOM is still loading, wait for it to be ready before updating the view count. if (document.readyState === "loading") { document.addEventListener('DOMContentLoaded', () => { updateViewCount(viewCount); }); // Otherwise, just update it immediately. } else { updateViewCount(viewCount); } })();</script></div><p class="ds-work-card--work-abstract ds-work-card--detail ds2-5-body-md">Muhasebe mesleği, ekonominin sağlıklı işleyişi ve gelişimi açısından oldukça önemlidir. Türkiye’de bu meslek 1989 yılında yürürlüğe giren 3568 sayılı yasa ile hukuki kimlik kazanmış ve mesleği düzenleyen ilke ve kurallar ortaya konmuştur. Gerek toplumsal sorumluluk gerekse mesleğin itibarı açısından, kamu yararının gözetildiği bu mesleği icra eden meslek mensuplarının, faaliyetlerinde yasalara, genel kabul görmüş mesleki standartlara ve etik kurallara uymaları gerekmektedir. Sözü geçen ilke ve kurallara uyulmaması birtakım disiplin cezalarını beraberinde getirmektedir. 3568 sayılı yasanın 50. maddesi gereği, disiplin cezaları ve disiplin kovuşturmasının nasıl yürütüleceği, çıkarılan disiplin yönetmeliğiyle düzenlenmiştir. Yapılacak disiplin kovuşturması sonucunda meslek mensuplarına, uyarma, kınama, geçici olarak mesleki faaliyetten alıkoyma, meslekten çıkarma ve yeminli sıfatını kaldırma cezaları verilebilmektedir. Çalışmanın amacı muhasebe mesleğinde disiplin süreçlerini özellikle oda disiplin kurulu kararlarına itiraz aşamalarını da dikkate alarak ortaya koymak ve Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB) tarafından karara bağlanan disiplin dosyalarını analiz etmektir. Yöntem olarak içerik analizi yöntemi uygulanmıştır. Bu doğrultuda 2011 ve 2020 yılları arasındaki TÜRMOB disiplin kurulu raporları incelenmiştir. Çalışmada son on yıllık süreçteki oda kararları ile TÜRMOB kararları karşılaştırılarak aralarındaki uyum ortaya konmuş, birlik tarafından verilen disiplin kararlarının yıllar itibariyle değişimi incelenerek disiplin süreçlerinin iyileştirilmesi hakkında önerilerde bulunulmuştur.</p><div class="ds-work-card--button-container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--work-card","attachmentId":67737292,"attachmentType":"pdf","workUrl":"https://www.academia.edu/49360827/Muhasebe_Mesle%C4%9Finde_Disiplin_S%C3%BCreci_ve_T%C3%9CRMOB_Taraf%C4%B1ndan_Karara_Ba%C4%9Flanan_Disiplin_Dosyalar%C4%B1n%C4%B1n_Analizi_2011_2020_D%C3%B6nemi"}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--work-card","attachmentId":67737292,"attachmentType":"pdf","workUrl":"https://www.academia.edu/49360827/Muhasebe_Mesle%C4%9Finde_Disiplin_S%C3%BCreci_ve_T%C3%9CRMOB_Taraf%C4%B1ndan_Karara_Ba%C4%9Flanan_Disiplin_Dosyalar%C4%B1n%C4%B1n_Analizi_2011_2020_D%C3%B6nemi"}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div><div class="ds-signup-banner-trigger-container"><div class="ds-signup-banner-trigger ds-signup-banner-trigger-premium-marketing"></div></div><div class="ds-signup-banner ds-signup-banner-premium-marketing"><div id="ds-signup-banner-close-button"><button class="ds2-5-button ds2-5-button--secondary ds2-5-button--inverse"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">close</span></button></div><div class="premium-banner-content" data-impression-entity-id="49360827" data-impression-entity-type="2" data-impression-source="premium-banner-desktop"><div class="left"><img src="//a.academia-assets.com/images/academia-logo-capital-white.svg" /><span>Get access to the world's latest research</span></div><div class="right"><div class="card free"><div class="header">Free</div><div class="feature-list"><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Download one paper at a time</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Save papers to bookmarks</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Basic search</span></div></div><button class="ds2-5-button ds2-5-button--secondary ds2-5-button--small ds2-5-button--inverse ds2-5-button--full-width js-swp-download-button" data-signup-modal="{"location":"premium-banner-desktop-free"}">Sign up for free</button></div><div class="card premium"><div class="pill">Recommended</div><div class="header premium">Premium</div><div class="feature-list"><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Get highly curated PDF packages</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Track your impact with Mentions</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Access advanced search filters</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Support Academia’s mission</span></div><div class="feature"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">check</span><span>Create your personal website</span></div></div><button class="ds2-5-button ds2-5-button--small ds2-5-button--inverse ds2-5-button--full-width js-swp-download-button" data-signup-modal="{"location":"premium-banner-desktop-upgrade","submitText":"Try Premium for $1"}">Try Premium for $1</button></div></div></div></div><script>(() => { // Set up signup banner show/hide behavior: // 1. 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Bu süreçte, etik ve disiplinin muhasebe mesleğinin vazgeçilmezleri olduğunu meslek mensuplarına yerleştirilmeye çalışılmıştır. Meslek mensuplarının disiplin süreci şikâyet veya ihbar aşamasıyla başlayıp dava dosyasının kapatılması aşamasına kadar devam eden bir süreçtir. Bu süreçte meslek mensubu ceza alabileceği gibi beraat de edebilir. Türkiye'de disiplin cezaları; kınama, uyarma, geçici olarak mesleki faaliyetten alıkoyma, meslekten çıkarma, staj iptali ve yeminli sıfatını kaldırma şeklinde verilebilmektedir. Küresel dünyada işletmelerin uluslararası yapısından muhasebede etkilenmektedir. Bu nedenle TÜRMOB (Türkiye Serbest Muhasebeci Mali Müşvirler ve Yeminli Mali Müşavirler Odaları Birliği) birçok uluslararası kuruluşla işbirliği içindedir. Türkiye'de uygulanan disiplin süreci ve cezalarının uluslararası düzeyde kabul edilebilir olması gerekmektedir. Bu amaçla çalışmada, Türkiye'deki disiplin süreci uygulamasının Birleşik Krallık ACCA (Tescilli Ruhsatlı Muhasebeciler Birliği) uygulamaları ile karşılaştırılarak benzerlik ve farklılıkların ortaya konulması amaçlanmaktadır.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Türkiye'de TÜRMOB ile Birleşik Krallık ACCA'da Muhasebe Meslek Mensuplarının Disiplin Süreci ve İki Birlik Arasındaki Disiplin Sürecinin Karşılaştırılması","attachmentId":106450570,"attachmentType":"pdf","work_url":"https://www.academia.edu/107924104/T%C3%BCrkiyede_T%C3%9CRMOB_ile_Birle%C5%9Fik_Krall%C4%B1k_ACCAda_Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Disiplin_S%C3%BCreci_ve_%C4%B0ki_Birlik_Aras%C4%B1ndaki_Disiplin_S%C3%BCrecinin_Kar%C5%9F%C4%B1la%C5%9Ft%C4%B1r%C4%B1lmas%C4%B1","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/107924104/T%C3%BCrkiyede_T%C3%9CRMOB_ile_Birle%C5%9Fik_Krall%C4%B1k_ACCAda_Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Disiplin_S%C3%BCreci_ve_%C4%B0ki_Birlik_Aras%C4%B1ndaki_Disiplin_S%C3%BCrecinin_Kar%C5%9F%C4%B1la%C5%9Ft%C4%B1r%C4%B1lmas%C4%B1"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="1" data-entity-id="49588949" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/49588949/T%C3%BCrkiye_de_T%C3%9CRMOB_ile_Birle%C5%9Fik_Krall%C4%B1k_ACCA_da_Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Disiplin_S%C3%BCreci_ve_%C4%B0ki_Birlik_Aras%C4%B1ndaki_Disiplin_S%C3%BCrecinin_Kar%C5%9F%C4%B1la%C5%9Ft%C4%B1r%C4%B1lmas%C4%B1_The_Disciplinary_Process_of_Accounting_Professionals_and_Comparison_of_Disciplinary_Process_Between_Two_Union_The_ACCA_in_United_Kingdom_wit_">Türkiye de TÜRMOB ile Birleşik Krallık ACCA da Muhasebe Meslek Mensuplarının Disiplin Süreci ve İki Birlik Arasındaki Disiplin Sürecinin Karşılaştırılması - The Disciplinary Process of Accounting Professionals and Comparison of Disciplinary Process Between Two Union The ACCA in United Kingdom wit...</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="230078485" href="https://anadolu.academia.edu/G%C3%87AVU%C5%9E">GÜLŞEN ÇAVUŞ</a><span>, </span><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="37152137" href="https://independent.academia.edu/erkankodalak">Erkan Kodalak</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Journal of Business Research - Turk, 2016</p><p class="ds-related-work--abstract ds2-5-body-sm">Muhasebe mesleği, son 30 yıldır kurumsallaşma sürecindedir. Bu süreçte, etik ve disiplinin muhasebe mesleğinin vazgeçilmezleri olduğunu meslek mensuplarına yerleştirilmeye çalışılmıştır. Meslek mensuplarının disiplin süreci şikâyet veya ihbar aşamasıyla başlayıp dava dosyasının kapatılması aşamasına kadar devam eden bir süreçtir. Bu süreçte meslek mensubu ceza alabileceği gibi beraat de edebilir. Türkiye'de disiplin cezaları; kınama, uyarma, geçici olarak mesleki faaliyetten alıkoyma, meslekten çıkarma, staj iptali ve yeminli sıfatını kaldırma şeklinde verilebilmektedir. Küresel dünyada işletmelerin uluslararası yapısından muhasebede etkilenmektedir. Bu nedenle TÜRMOB (Türkiye Serbest Muhasebeci Mali Müşvirler ve Yeminli Mali Müşavirler Odaları Birliği) birçok uluslararası kuruluşla işbirliği içindedir. Türkiye'de uygulanan disiplin süreci ve cezalarının uluslararası düzeyde kabul edilebilir olması gerekmektedir. Bu amaçla çalışmada, Türkiye'deki disiplin süreci uygulamasının Birleşik Krallık ACCA (Tescilli Ruhsatlı Muhasebeciler Birliği) uygulamaları ile karşılaştırılarak benzerlik ve farklılıkların ortaya konulması amaçlanmaktadır.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Türkiye de TÜRMOB ile Birleşik Krallık ACCA da Muhasebe Meslek Mensuplarının Disiplin Süreci ve İki Birlik Arasındaki Disiplin Sürecinin Karşılaştırılması - The Disciplinary Process of Accounting Professionals and Comparison of Disciplinary Process Between Two Union The ACCA in United Kingdom wit...","attachmentId":67908875,"attachmentType":"pdf","work_url":"https://www.academia.edu/49588949/T%C3%BCrkiye_de_T%C3%9CRMOB_ile_Birle%C5%9Fik_Krall%C4%B1k_ACCA_da_Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Disiplin_S%C3%BCreci_ve_%C4%B0ki_Birlik_Aras%C4%B1ndaki_Disiplin_S%C3%BCrecinin_Kar%C5%9F%C4%B1la%C5%9Ft%C4%B1r%C4%B1lmas%C4%B1_The_Disciplinary_Process_of_Accounting_Professionals_and_Comparison_of_Disciplinary_Process_Between_Two_Union_The_ACCA_in_United_Kingdom_wit_","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/49588949/T%C3%BCrkiye_de_T%C3%9CRMOB_ile_Birle%C5%9Fik_Krall%C4%B1k_ACCA_da_Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Disiplin_S%C3%BCreci_ve_%C4%B0ki_Birlik_Aras%C4%B1ndaki_Disiplin_S%C3%BCrecinin_Kar%C5%9F%C4%B1la%C5%9Ft%C4%B1r%C4%B1lmas%C4%B1_The_Disciplinary_Process_of_Accounting_Professionals_and_Comparison_of_Disciplinary_Process_Between_Two_Union_The_ACCA_in_United_Kingdom_wit_"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="2" data-entity-id="107924117" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/107924117/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Etik_Disiplin_%C4%B0li%C5%9Fkisi_ve_Y%C4%B1llar_%C4%B0tibariyle_Disiplin_Cezas%C4%B1_Analizi_1993_2015">Muhasebe Meslek Mensuplarının Etik-Disiplin İlişkisi ve Yıllar İtibariyle Disiplin Cezası Analizi: 1993-2015</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="320265" href="https://anadolu.academia.edu/VedatEkergil">Vedat Ekergil</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2016</p><p class="ds-related-work--abstract ds2-5-body-sm">arasında meslek mensuplarının aldığı disiplin cezalarının durumu betimlenmiştir. İlgili dönemde; en fazla sayıda SM'lerin disiplin cezası aldığı, Marmara bölgesinin tüm bölgeler içinde en büyük paya sahip olduğu, kadınların gerek disiplin cezaları gerekse meslek mensupları bakımından çok az sayıda olduğu, bir kez ceza verilen meslek mensuplarının toplam ceza verilenler içinde %87 düzeyinde olduğu gibi sonuçlara ulaşılmıştır.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Muhasebe Meslek Mensuplarının Etik-Disiplin İlişkisi ve Yıllar İtibariyle Disiplin Cezası Analizi: 1993-2015","attachmentId":106450615,"attachmentType":"pdf","work_url":"https://www.academia.edu/107924117/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Etik_Disiplin_%C4%B0li%C5%9Fkisi_ve_Y%C4%B1llar_%C4%B0tibariyle_Disiplin_Cezas%C4%B1_Analizi_1993_2015","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/107924117/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Etik_Disiplin_%C4%B0li%C5%9Fkisi_ve_Y%C4%B1llar_%C4%B0tibariyle_Disiplin_Cezas%C4%B1_Analizi_1993_2015"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="3" data-entity-id="74954751" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/74954751/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Alm%C4%B1%C5%9F_Olduklar%C4%B1_Disiplin_Cezalar%C4%B1n%C4%B1n_Kay%C4%B1tl%C4%B1_Olunan_Oda_Unvan_ve_Cinsiyet_A%C3%A7%C4%B1s%C4%B1ndan_De%C4%9Fi%C5%9Fimi_2001_2015_D%C3%B6nemi">Muhasebe Meslek Mensuplarının Almış Oldukları Disiplin Cezalarının Kayıtlı Olunan Oda, Unvan ve Cinsiyet Açısından Değişimi: 2001-2015 Dönemi</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="70801665" href="https://independent.academia.edu/hasang%C3%BCl8">hasan gül</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi</p><p class="ds-related-work--abstract ds2-5-body-sm">Muhasebe mesleği toplumsal sorumluluk ilkesi gereği kamu yararı gözetilerek icra edilmesi gereken son derece önemli bir meslek alanıdır. Dolayısıyla muhasebe meslek mensupları da mesleki faaliyetlerini yürütürken mesleki standartlara ve etik kodlara uyma mecburiyetini taĢımaktadırlar. Muhasebe meslek mensuplarının mesleki standartlar ve etik ilkeler dıĢına çıkan uygulamaları disiplin cezalarına konu olmaktadır. Bu araĢtırmanın amacı muhasebe meslek mensuplarının aldığı disiplin cezalarının yıllar itibariyle geliĢimini inceleyerek, bu cezaların kayıtlı olunan oda, unvan ve cinsiyet kategorilerine göre değiĢimini betimsel yöntemler kullanarak incelemektir. Bu kapsamda muhasebe meslek mensuplarının 2001-2015 dönemleri boyunca aldığı ve TÜRMOB tarafından yayınlanan Disiplin Kurulu kararları incelenerek büyüklüğü 1.514 olan bir veri seti elde edilmiĢtir. SPSS ve Microsoft Excel programları kullanılarak elde edilen bulguların sonuçlarına göre muhasebe meslek mensuplarının aldığı disiplin cezalarının yıllar itibariyle sayısal geliĢimi ile muhasebe meslek mensuplarının yıllar itibariyle sayısal geliĢimi paralellik göstermemektedir. Bununla birlikte muhasebe meslek mensuplarının aldığı disiplin cezaları ile bulundukları bölgede kayıtlı meslek mensuplarının sayısı, unvanlarına göre meslek mensuplarının sayısı ve cinsiyetlerine göre meslek mensuplarının sayısı oransal olarak farklılıklar göstermektedir.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Muhasebe Meslek Mensuplarının Almış Oldukları Disiplin Cezalarının Kayıtlı Olunan Oda, Unvan ve Cinsiyet Açısından Değişimi: 2001-2015 Dönemi","attachmentId":82919991,"attachmentType":"pdf","work_url":"https://www.academia.edu/74954751/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Alm%C4%B1%C5%9F_Olduklar%C4%B1_Disiplin_Cezalar%C4%B1n%C4%B1n_Kay%C4%B1tl%C4%B1_Olunan_Oda_Unvan_ve_Cinsiyet_A%C3%A7%C4%B1s%C4%B1ndan_De%C4%9Fi%C5%9Fimi_2001_2015_D%C3%B6nemi","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/74954751/Muhasebe_Meslek_Mensuplar%C4%B1n%C4%B1n_Alm%C4%B1%C5%9F_Olduklar%C4%B1_Disiplin_Cezalar%C4%B1n%C4%B1n_Kay%C4%B1tl%C4%B1_Olunan_Oda_Unvan_ve_Cinsiyet_A%C3%A7%C4%B1s%C4%B1ndan_De%C4%9Fi%C5%9Fimi_2001_2015_D%C3%B6nemi"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="4" data-entity-id="39084098" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/39084098/Muhasebe_Meslek_%C3%96rg%C3%BCtlenmesinin_T%C3%BCrkiyedeki_Tarihi_ve_T%C3%9CRMOBun_Mesleki_E%C4%9Fitimdeki_Yeri">Muhasebe Meslek Örgütlenmesinin Türkiye'deki Tarihi ve TÜRMOB'un Mesleki Eğitimdeki Yeri</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="46575731" href="https://pamukkale.academia.edu/MehmetUTKU">Mehmet UTKU</a></div><p class="ds-related-work--metadata ds2-5-body-xs">38. Türkiye Muhasebe Eğitimi Sempozyumu Bildiriler Kitabı, 2019</p><p class="ds-related-work--abstract ds2-5-body-sm">Türkiye'de muhasebe mesleğinin örgütlenme çabaları 1932 yılında başlamış, 13.06.1989 tarihinde 3568 sayılı Meslek Yasasının yayımlanması ve Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği'nin kurulmasıyla sonuç vermiştir. Küresel ekonomik yapı içerisinde, muhasebe meslek mensuplarının sürekli güncel bilgi ve beceriye sahip olması, dünyadaki gelişmelere paralel olarak mesleğin etkin ve kaliteli bir şekilde ifa edilebilmesi için sürekli mesleki eğitim bir zorunluluk halini almıştır. Bu çalışmada amaçlanan, muhasebe meslek örgütlenmesinin Türkiye'deki tarihsel gelişimini ortaya koymak ve TÜRMOB'un muhasebe eğitimindeki rolünü açıklamaktır. Çalışma kapsamında, yaşam boyu öğrenme sürecinde Denizli SMMM Odası'nca gerçekleştirilen mesleki eğitim faaliyetleri de analiz edilmiştir.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Muhasebe Meslek Örgütlenmesinin Türkiye'deki Tarihi ve TÜRMOB'un Mesleki Eğitimdeki Yeri","attachmentId":59201217,"attachmentType":"pdf","work_url":"https://www.academia.edu/39084098/Muhasebe_Meslek_%C3%96rg%C3%BCtlenmesinin_T%C3%BCrkiyedeki_Tarihi_ve_T%C3%9CRMOBun_Mesleki_E%C4%9Fitimdeki_Yeri","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/39084098/Muhasebe_Meslek_%C3%96rg%C3%BCtlenmesinin_T%C3%BCrkiyedeki_Tarihi_ve_T%C3%9CRMOBun_Mesleki_E%C4%9Fitimdeki_Yeri"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="5" data-entity-id="101300127" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/101300127/%C3%9Creti_m_Yapan_Kobi_Lerde_Karar_S%C3%BCreci_ne_Muhasebe_Bi_lgi_Si_stemi_ni_n_Etki_leri_TRB1_B%C3%B6lgesi_nde_Yapilan_Bi_r_Ara%C5%9Ftirma">Üreti̇m Yapan Kobi̇’Lerde Karar Süreci̇ne Muhasebe Bi̇lgi̇ Si̇stemi̇ni̇n Etki̇leri̇: TRB1 Bölgesi̇nde Yapilan Bi̇r Araştirma</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="268474587" href="https://independent.academia.edu/%C3%96zcanDemir22">Özcan Demir</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Fırat Üniversitesi Sosyal Bilimler Dergisi, 2015</p><p class="ds-related-work--abstract ds2-5-body-sm">Günümüzde ekonominin temel yapı taşı olarak karşımıza çıkan KOBİ'ler; yapısal özellikleri bakımından pek çok avantajlı yönleri olmalarına rağmen, yönetim ve ölçek olgusu bakımından pek çok sorunlarla karşımıza çıkmaktadırlar. Karar süreci KOBİ'lerde işletme sahibi, ortakları veya az da olsa profesyonel yöneticiler tarafından işletilen bir mekanizma olarak çalıştırılmaktadır. Ancak alınan kararların etkinlik, rasyonellik ve işletme stratejileriyle uygunluğu açısından sorunları taşıdığı görülmektedir. Çalışmamızda; KOBİ'lerde karar sürecinde finansal muhasebe bilgileri ile maliyet ve yönetim muhasebesi verilerinin etkinliği araştırılmıştır. Bu alanda işletmelerin karar sürecinde muhasebe bilgilerinin olumlu etkilerinin farkındalığına vardıkları ama güncel iş yaşamında bunu çok fazla uygulamaya almadıkları tespit edilmiştir.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Üreti̇m Yapan Kobi̇’Lerde Karar Süreci̇ne Muhasebe Bi̇lgi̇ Si̇stemi̇ni̇n Etki̇leri̇: TRB1 Bölgesi̇nde Yapilan Bi̇r Araştirma","attachmentId":101879742,"attachmentType":"pdf","work_url":"https://www.academia.edu/101300127/%C3%9Creti_m_Yapan_Kobi_Lerde_Karar_S%C3%BCreci_ne_Muhasebe_Bi_lgi_Si_stemi_ni_n_Etki_leri_TRB1_B%C3%B6lgesi_nde_Yapilan_Bi_r_Ara%C5%9Ftirma","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/101300127/%C3%9Creti_m_Yapan_Kobi_Lerde_Karar_S%C3%BCreci_ne_Muhasebe_Bi_lgi_Si_stemi_ni_n_Etki_leri_TRB1_B%C3%B6lgesi_nde_Yapilan_Bi_r_Ara%C5%9Ftirma"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="6" data-entity-id="75052974" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/75052974/%C4%B0%C5%9Fletmelerde_Muhasebe_Y%C3%B6neti_ci_leri_ni_n_Eti_ksel_Karar_S%C3%BCreci_">İşletmelerde Muhasebe Yöneti̇ci̇leri̇ni̇n Eti̇ksel Karar Süreci̇</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="98875011" href="https://independent.academia.edu/Ahmet%C3%9Cnsal3">Ahmet Ünsal</a></div><p class="ds-related-work--metadata ds2-5-body-xs">2008</p><p class="ds-related-work--abstract ds2-5-body-sm">2000 yılı aşkın bir süreden beri insanoğlu neyin doğru neyin yanlış olduğu konusunda sürekli doğruyu arama arayışında olmuştur. Neyin doğru ya da yanlış olduğu bazen tesadüfen, bazen kötü tecrübelerden, bazen ise sistemli yaklaşımlar ile bulunmuştur. Doğru ve yanlışlın bulunmasında insanın kontrol edebildiği sistemli yaklaşımıdır diğer bir ifade ile etiktir. Çünkü etik bir sistemler kümesidir. İnsanın kontrolünün dışında öğrendiği doğrular ise kötü tecrübeler yada tesadüflerden öğrenilmelerdir. Doğru olan, bir olaya yada nesneye ilişkin bilgisine sahip olunan şey kadardır. Ve Bu bilgi; bilginin kendisi hakkında bilinen kadardır. Bu nedenledir ki birçok konuda 2000 yıl öncesinde doğru kabul edilen doğrular günümüzde doğru kabul edilmemektedir. Yüzyıllar önce varlığı dahi bilinmeyen bazı kavram ve bilimler günümüzde mevcuttur. Var olanlardan bazıları ise varlıklarını yitirmişlerdir. Sistemli yaklaşımlar üretilmediğinde doğrular ve yanlışlar insanın kendi iradesinin dışında tesadüflerd...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"İşletmelerde Muhasebe Yöneti̇ci̇leri̇ni̇n Eti̇ksel Karar Süreci̇","attachmentId":82977885,"attachmentType":"pdf","work_url":"https://www.academia.edu/75052974/%C4%B0%C5%9Fletmelerde_Muhasebe_Y%C3%B6neti_ci_leri_ni_n_Eti_ksel_Karar_S%C3%BCreci_","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/75052974/%C4%B0%C5%9Fletmelerde_Muhasebe_Y%C3%B6neti_ci_leri_ni_n_Eti_ksel_Karar_S%C3%BCreci_"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="7" data-entity-id="71148440" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/71148440/Muhasebe_Alan%C4%B1nda_Yay%C4%B1mlanan_Se%C3%A7ilmi%C5%9F_Be%C5%9F_Dergide_2016_2020_Y%C4%B1llar%C4%B1_Aras%C4%B1nda_Denetim_Konusunda_Yay%C4%B1mlanm%C4%B1%C5%9F_Makalelerin_Bibliyometrik_Analizi">Muhasebe Alanında Yayımlanan Seçilmiş Beş Dergide 2016-2020 Yılları Arasında Denetim Konusunda Yayımlanmış Makalelerin Bibliyometrik Analizi</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="59922372" href="https://independent.academia.edu/erdo%C4%9Fanceylan1">erdoğan ceylan</a></div><p class="ds-related-work--metadata ds2-5-body-xs">2021</p><p class="ds-related-work--abstract ds2-5-body-sm">The aim of this study is to conduct a bibliometric analysis of the articles published on auditing between 2016-2020 in five selected journals in the field of accounting. Within the scope of the research, 143 articles were reached from the electronic editions of selected journals. In the study was used the bibliometric analysis method that one of the qualitative research methods. The obtained articles were transformed into numerical data with the method of content analysis, transferred to Microsoft Excel and analyzed by means of this program. The basic findings determined as a result of the study are as follows: It has been determined that the highest number of publications were published in the Journal of Accounting Science World and the most studies were published in 2018, the most quantitative research methods were used, male authors contributed more to the studies, and there were more studies with two authors, the most studied audit sub-topic is "internal audit" and foreign sources are used more frequently in the studies. In addition, it has been determined that in the the publications Journal of Accounting and Finance theoretical studies, single author studies and key audit subject are the most cited studies per publication.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Muhasebe Alanında Yayımlanan Seçilmiş Beş Dergide 2016-2020 Yılları Arasında Denetim Konusunda Yayımlanmış Makalelerin Bibliyometrik Analizi","attachmentId":80622140,"attachmentType":"pdf","work_url":"https://www.academia.edu/71148440/Muhasebe_Alan%C4%B1nda_Yay%C4%B1mlanan_Se%C3%A7ilmi%C5%9F_Be%C5%9F_Dergide_2016_2020_Y%C4%B1llar%C4%B1_Aras%C4%B1nda_Denetim_Konusunda_Yay%C4%B1mlanm%C4%B1%C5%9F_Makalelerin_Bibliyometrik_Analizi","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/71148440/Muhasebe_Alan%C4%B1nda_Yay%C4%B1mlanan_Se%C3%A7ilmi%C5%9F_Be%C5%9F_Dergide_2016_2020_Y%C4%B1llar%C4%B1_Aras%C4%B1nda_Denetim_Konusunda_Yay%C4%B1mlanm%C4%B1%C5%9F_Makalelerin_Bibliyometrik_Analizi"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="8" data-entity-id="36797859" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/36797859/T%C3%BCrkiye_de_Muhasebe_Disiplininin_Geli%C5%9Fimi_%C4%B0lk_%C4%B0%C5%9Fletme_Dergileri_%C3%9Czerine_Bir_%C4%B0nceleme">Türkiye’de Muhasebe Disiplininin Gelişimi: İlk İşletme Dergileri Üzerine Bir İnceleme</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="82590933" href="https://istanbul.academia.edu/IstanbulBusinessResearch">Istanbul Business Research</a></div><p class="ds-related-work--abstract ds2-5-body-sm">Bu çalışmanın amacı, Türkiye'de yayınlanan ilk işletme dergilerindeki muhasebe alanına ait çalışmaları inceleyerek bu çalışmaların özelliklerini ortaya koymaktır. Türkiye'de kavram olarak doğuşu işletme iktisadından öncelere dayanan ve işletme iktisadı kitaplarında kendine ayrıca yer bulan muhasebe alanındaki gelişim, tarihsel değişim göz önünde bulundurularak incelenmiştir. İnceleme yapılırken muhasebenin bilgi üretme yaklaşımda değişiklik olup olmadığı, dönemin süreli yayınları özelinde irdelenmiştir. Bu dönemler için yayın hayatı 1943-1948 yılları arasında olan İşletme-İşletme Ekonomisi ve Organizasyon Mecmuası 1950 öncesini, 1966 ve 1978 yılları arasında yayınlanan Sevk ve İdare Dergisi ise 1950 sonrası dönemi temsil etmektedir. Çalışmada dergilerin yayın süreleri boyunca hangi muhasebe alt alanlarına dikkat çekildiği, yazarların profili ve yazıların temelde hangi amaca yönelik yazıldığı gibi önemli noktalara da değinilmiştir. Çalışma, belirlenen dönemler itibariyle daha önce ortaya konulan bulguların yanında muhasebe disiplinine özgü bazı sonuçları da ortaya çıkarmıştır. Buna göre dönemler için sadece Alman ya da Amerikan etkilerini değil, dönemin mali düzenlemelerinin ve mesleğe ilişkin gelişmelerin de önemli değişkenler olduğu görülmüştür.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Türkiye’de Muhasebe Disiplininin Gelişimi: İlk İşletme Dergileri Üzerine Bir İnceleme","attachmentId":56746697,"attachmentType":"pdf","work_url":"https://www.academia.edu/36797859/T%C3%BCrkiye_de_Muhasebe_Disiplininin_Geli%C5%9Fimi_%C4%B0lk_%C4%B0%C5%9Fletme_Dergileri_%C3%9Czerine_Bir_%C4%B0nceleme","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/36797859/T%C3%BCrkiye_de_Muhasebe_Disiplininin_Geli%C5%9Fimi_%C4%B0lk_%C4%B0%C5%9Fletme_Dergileri_%C3%9Czerine_Bir_%C4%B0nceleme"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="9" data-entity-id="31041767" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/31041767/Disiplin_Y%C3%B6netmeli%C4%9Fi_Prosed%C3%BCr%C3%BC">Disiplin Yönetmeliği Prosedürü</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="59172360" href="https://independent.academia.edu/SezaiEmre%C3%96zay">Sezai Emre Özay</a></div><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Disiplin Yönetmeliği Prosedürü","attachmentId":51475377,"attachmentType":"pdf","work_url":"https://www.academia.edu/31041767/Disiplin_Y%C3%B6netmeli%C4%9Fi_Prosed%C3%BCr%C3%BC","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/31041767/Disiplin_Y%C3%B6netmeli%C4%9Fi_Prosed%C3%BCr%C3%BC"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div></div></div><div class="ds-sticky-ctas--wrapper js-loswp-sticky-ctas hidden"><div class="ds-sticky-ctas--grid-container"><div class="ds-sticky-ctas--container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--sticky-ctas","attachmentId":67737292,"attachmentType":"pdf","workUrl":null}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--sticky-ctas","attachmentId":67737292,"attachmentType":"pdf","workUrl":null}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div></div></div><div class="ds-below-fold--grid-container"><div class="ds-work--container js-loswp-embedded-document"><div class="attachment_preview" data-attachment="Attachment_67737292" style="display: none"><div class="js-scribd-document-container"><div class="scribd--document-loading js-scribd-document-loader" style="display: block;"><img alt="Loading..." src="//a.academia-assets.com/images/loaders/paper-load.gif" /><p>Loading Preview</p></div></div><div style="text-align: center;"><div class="scribd--no-preview-alert js-preview-unavailable"><p>Sorry, preview is currently unavailable. 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