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All the novel technological achievements like web 2.0 or web 3.0 are new epochs of Internet technology and Internet is... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_14526412" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Internet is a well, organized technological achievement of human being and a rapidly improving medium through time. All the novel technological achievements like web 2.0 or web 3.0 are new epochs of Internet technology and Internet is spreading in multiple dimensions, reforming the paradigm, and innovating the technology in a self-renewing fashion. In this paper, the technological construction of Internet and the social paradigms are discussed from two contrary perspectives. Either as “problem solvers” or “technical experts”, the characteristics of incumbents of technological positions seems very problematic in terms of their roles in shaping technology. Are they so disinterested and unbiased on creation of technology? Can we reduce their roles as such? How can we make sure that they are neutral? If we put their roles that way, what about freedom of individual decision-making?</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/14526412" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="110b2012048cc492f7fc834a4c2e74b1" rel="nofollow" data-download="{"attachment_id":38342261,"asset_id":14526412,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/38342261/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="33483206" href="https://independent.academia.edu/MehmetL%C3%BCtfiArslan">Mehmet Lütfi Arslan</a><script data-card-contents-for-user="33483206" type="text/json">{"id":33483206,"first_name":"Mehmet Lütfi","last_name":"Arslan","domain_name":"independent","page_name":"MehmetLütfiArslan","display_name":"Mehmet Lütfi Arslan","profile_url":"https://independent.academia.edu/MehmetL%C3%BCtfiArslan","photo":"https://0.academia-photos.com/33483206/9892756/11028742/s65_mehmet_l_tfi.arslan.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-14526412">+2</span><div class="hidden js-additional-users-14526412"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://istanbul.academia.edu/SadiEvrenSEKER">Sadi Evren SEKER</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-14526412'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-14526412').html(); 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The trends of web sites and companies are collected separately via... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_14526430" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">This study focuses on the correlation between intellectual capital and web trends of the index bist-30, which holds the top 30 companies in Istanbul Stock Market (BIST). The trends of web sites and companies are collected separately via web tools. Also, intellectual capital is studied and measured based on two methods, which are Market Value / Book Value and Value Added Intellectual Coefficient (VAIC) techniques. Data required for studying, measuring and accounting intellectual capital is gathered from web sites, firm annual reports, company financial statements and Public Disclosure Platform (<a href="http://www.kap.gov.tr" rel="nofollow">www.kap.gov.tr</a>) published by the BIST administration.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/14526430" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="2b77ca2e97a4409cfe5809570e0f3ae9" rel="nofollow" data-download="{"attachment_id":38342271,"asset_id":14526430,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/38342271/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="33483206" href="https://independent.academia.edu/MehmetL%C3%BCtfiArslan">Mehmet Lütfi Arslan</a><script data-card-contents-for-user="33483206" type="text/json">{"id":33483206,"first_name":"Mehmet Lütfi","last_name":"Arslan","domain_name":"independent","page_name":"MehmetLütfiArslan","display_name":"Mehmet Lütfi Arslan","profile_url":"https://independent.academia.edu/MehmetL%C3%BCtfiArslan","photo":"https://0.academia-photos.com/33483206/9892756/11028742/s65_mehmet_l_tfi.arslan.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-14526430">+2</span><div class="hidden js-additional-users-14526430"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://istanbul.academia.edu/SadiEvrenSEKER">Sadi Evren SEKER</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-14526430'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-14526430').html(); 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The trends of web sites and companies are collected separately via web tools. Also, intellectual capital is studied and measured based on two methods, which are Market Value / Book Value and Value Added Intellectual Coefficient (VAIC) techniques. Data required for studying, measuring and accounting intellectual capital is gathered from web sites, firm annual reports, company financial statements and Public Disclosure Platform (www.kap.gov.tr) published by the BIST 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u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/14526526/An_Accounting_Viewpoint_for_the_Relationship_Between_Intellectual_Capital_and_Web_Trends_of_BIST_30_Firms_in_Turkey">An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Bu araştırmada, Bist-30 endeksine dahil işletmelerin entelektüel sermayeleri ile web trendleri arasındaki ilişki muhasebe bakış açısıyla incelenmiştir. Bilindiği üzere, bist-30 Borsa İstanbul’da listelenen önde gelen 30 şirketten... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_14526526" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Bu araştırmada, Bist-30 endeksine dahil işletmelerin entelektüel sermayeleri ile web trendleri arasındaki ilişki muhasebe bakış açısıyla incelenmiştir. Bilindiği üzere, bist-30 Borsa İstanbul’da<br />listelenen önde gelen 30 şirketten oluşmaktadır. Firmaların<br />ve web sitelerinin trendleri, Google Trends gibi spesifik web<br />araçları kullanılarak analiz edilmiştir. Aynı zamanda, entelektüel<br />sermayeyi ölçmek için Piyasa Değeri / Defter Değeri ve Katma<br />Değer Entelektüel Katsayısı (KDEK) yöntemlerinden yararlanılmıştır. Bunun yanında, entelektüel sermayenin muhasebeleştirilmesi ve ölçülmesi amacıyla şirket web sitelerine, firma faaliyet raporlarına, isletme mali tablolarına ve Kamuyu Aydınlatma Platformu’na da başvurulmuştur.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/14526526" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="cad1c3975175815d662661dfd3bec010" rel="nofollow" data-download="{"attachment_id":38342348,"asset_id":14526526,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/38342348/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="33483206" href="https://independent.academia.edu/MehmetL%C3%BCtfiArslan">Mehmet Lütfi Arslan</a><script data-card-contents-for-user="33483206" type="text/json">{"id":33483206,"first_name":"Mehmet Lütfi","last_name":"Arslan","domain_name":"independent","page_name":"MehmetLütfiArslan","display_name":"Mehmet Lütfi Arslan","profile_url":"https://independent.academia.edu/MehmetL%C3%BCtfiArslan","photo":"https://0.academia-photos.com/33483206/9892756/11028742/s65_mehmet_l_tfi.arslan.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-14526526">+2</span><div class="hidden js-additional-users-14526526"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://istanbul.academia.edu/SadiEvrenSEKER">Sadi Evren SEKER</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-14526526'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-14526526').html(); 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u-mb0x js-work-card work_16488346 coauthored" data-work_id="16488346" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/16488346/Yalova_%C4%B0linde_%C4%B0kamet_Eden_Muhasebe_Meslek_Mensuplar%C4%B1n_Muhasebe_Etik_Alg%C4%B1s%C4%B1">Yalova İlinde İkamet Eden Muhasebe Meslek Mensupların Muhasebe Etik Algısı</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">ÖZET Bu çalışma, muhasebe etiği kapsamında Yalova ilinde ikamet eden muhasebe meslek mensuplarının muhasebe etik algı düzeyini ve meslek etiğine olan bakış açılarını tespit etmek amacıyla gerçekleştirilmiştir. Araştırma kapsamında... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_16488346" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">ÖZET Bu çalışma, muhasebe etiği kapsamında Yalova ilinde ikamet eden muhasebe meslek mensuplarının muhasebe etik algı düzeyini ve meslek etiğine olan bakış açılarını tespit etmek amacıyla gerçekleştirilmiştir. Araştırma kapsamında Yalova'da ikamet eden 40 meslek mensubuna ulaşılmış, 32'sinden geri dönüş sağlanmıştır. Bu bağlamda, uygulanan ankete geri dönüş oranı %80 olmuştur. Elde edilen anket verileri ise SPSS programına girilmiş ve rapor edilmiştir. Araştırma için uygulanan ankette 5'li Likert Ölçeği kullanılmıştır. Araştırmaya katılan meslek mensuplarının çoğunluğu erkek, 30-39 yaş aralığında, fakülte mezunu, SMMM, 15 yıldan fazla tecrübeli ve 50'den fazla mükellefe sahip bireylerdir. Araştırma sonuçlarına göre, muhasebe meslek mensuplarının genel olarak etik ve meslek etiği kavramlarına duyarsız kalmadıkları ve kendilerini bu konularda sürekli geliştirmeye arzulu bir davranış sergiledikleri belirlenmiştir. Birçok noktada etik kurallara uyulduğu, ancak bir takım spesifik konularda etik kurallara uygun hareket edilmediği tespit edilmiştir.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/16488346" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="b8c4256d3ae36f77226d9981dc9b89d4" rel="nofollow" data-download="{"attachment_id":39016015,"asset_id":16488346,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/39016015/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-16488346">+2</span><div class="hidden js-additional-users-16488346"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://beykent.academia.edu/VAkman">Vedat Akman</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://yalova.academia.edu/NErzin">Naim Erzin</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-16488346'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-16488346').html(); 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class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094258 coauthored" data-work_id="17094258" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094258/Accounting_Education_Approach_in_the_Context_of_New_Turkish_Commercial_Code_and_Turkish_Accounting_Standards_Full_Paper_Tam_Metin_">Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094258" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.<br /><br />This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”<br /><br />Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094258" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="395285428889fd622d0da7f1f9d00ae1" rel="nofollow" data-download="{"attachment_id":39335581,"asset_id":17094258,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/39335581/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-17094258">+1</span><div class="hidden js-additional-users-17094258"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://independent.academia.edu/AhmedBulunmaz">Ahmed Bulunmaz</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-17094258'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-17094258').html(); 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This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.\n\nThis paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”\n\nResearch contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. 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Belirtilen gelişmeler doğrultusunda tüm bilim dallarında olduğu gibi muhasebe bilimi ve alanında da ciddi... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094259" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Küreselleşen dünyada yaşanan ekonomik ile teknolojik gelişmeler aracılığıyla firmaların yapılarında köklü değişimler oluşmaktadır. Belirtilen gelişmeler doğrultusunda tüm bilim dallarında olduğu gibi muhasebe bilimi ve alanında da ciddi değişimler görülmektedir. Belirtilen durum hiç kuşkusuz muhasebe eğitimi için de söz konusu olmakta ve eğitimin farklılaşan durumlara adapte olmasını zorunlu kılmaktadır. Muhasebe dersinin anlaşılabilmesi için dersin verilme şekli en önemli unsurlardan birisidir. Bu çalışmanın amacı muhasebe eğitiminin önemini araştırmak, muhasebe eğitimini etkileyen faktörleri belirlemek ve değişen-gelişen ekonomik ile teknolojik koşullara bağlı olarak bilgi teknolojilerinin ve bilgisayar kullanımının öğrencilerin muhasebe dersindeki başarısına etkisinin değerlendirilmesidir.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094259" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ab8deeecd6917803a2091d58a0b0889a" rel="nofollow" data-download="{"attachment_id":40147158,"asset_id":17094259,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40147158/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span></li><li class="js-paper-rank-work_17094259 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094259"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094259, container: ".js-paper-rank-work_17094259", }); 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itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094262/Dijital_%C4%B0%C5%9Fletme_Digital_Business_Table_of_Contents_%C4%B0%C3%A7indekiler_">Dijital İşletme (Digital Business) - Table of Contents (İçindekiler)</a></div></div><div class="u-pb4x u-mt3x"></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094262" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d021275c3f9e997552133ba6e7bad520" rel="nofollow" data-download="{"attachment_id":40149358,"asset_id":17094262,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40149358/download_file?st=MTc0MDkwNTEwNiw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="33483206" href="https://independent.academia.edu/MehmetL%C3%BCtfiArslan">Mehmet Lütfi Arslan</a><script data-card-contents-for-user="33483206" type="text/json">{"id":33483206,"first_name":"Mehmet Lütfi","last_name":"Arslan","domain_name":"independent","page_name":"MehmetLütfiArslan","display_name":"Mehmet Lütfi Arslan","profile_url":"https://independent.academia.edu/MehmetL%C3%BCtfiArslan","photo":"https://0.academia-photos.com/33483206/9892756/11028742/s65_mehmet_l_tfi.arslan.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-17094262">+3</span><div class="hidden js-additional-users-17094262"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://independent.academia.edu/%C4%B0brahimAksel">İbrahim Aksel</a></span></div><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://istanbul.academia.edu/SadiEvrenSEKER">Sadi Evren SEKER</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-17094262'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-17094262').html(); } } new HoverPopover(popoverSettings); })();</script></li><li class="js-paper-rank-work_17094262 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094262"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094262, container: ".js-paper-rank-work_17094262", }); });</script></li><li class="js-percentile-work_17094262 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 17094262; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_17094262"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_17094262 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="17094262"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 17094262; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=17094262]").text(description); $(".js-view-count-work_17094262").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_17094262").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094263" data-work_id="17094263" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094263/T%C3%BCrk_%C4%B0%C5%9Fletme_D%C3%BCnyas%C4%B1ndan_Muhasebe_Barter_Uygulamalar%C4%B1_ve_%C3%96rnekleri_Accounting_Barter_Implementations_and_Examples_from_the_Turkish_Business_World_Full_Paper_Tam_Metin_">Türk İşletme Dünyasından Muhasebe Barter Uygulamaları ve Örnekleri (Accounting Barter Implementations and Examples from the Turkish Business World) - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The aim of this study is to provide information about barter transactions of firms, which operate in Turkey and are members of the barter system. In this context, especially transactions concerning the purchase and sale of goods and... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094263" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The aim of this study is to provide information about barter transactions of firms, which operate in Turkey and are members of the barter system. In this context, especially transactions concerning the purchase and sale of goods and services are analyzed. As it is well known, barter transactions are used for decades and rooted for centuries. Before money was invented, the humankind used to satisfy their needs by exchanging goods they produced. Since then, the barter system improved seriously and firms currently continue their operations by becoming a member of barter system and taking advantage of the mentioned economic financing resource. Thus, high interest rates applied to bank credits are also avoided. This paper shows and investigates the accouting records made by firms operating in the Turkish business world, which are members of the barter system.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094263" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="553179dacb2643fe5d0621dbb51e3736" rel="nofollow" data-download="{"attachment_id":40147240,"asset_id":17094263,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40147240/download_file?st=MTc0MDkwNTEwNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span></li><li class="js-paper-rank-work_17094263 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094263"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094263, container: ".js-paper-rank-work_17094263", }); });</script></li><li class="js-percentile-work_17094263 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 17094263; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_17094263"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_17094263 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="17094263"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 17094263; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=17094263]").text(description); $(".js-view-count-work_17094263").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_17094263").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094264" data-work_id="17094264" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094264/Accounting_Education_Approach_in_the_Context_of_New_Turkish_Commercial_Code_and_Turkish_Accounting_Standards_Full_Paper_Tam_Metin_">Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094264" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to accounting academicians personally and via internet. This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what ar...</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094264" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="31dda937574f3a5706e0f83551c51dcc" rel="nofollow" data-download="{"attachment_id":40147265,"asset_id":17094264,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40147265/download_file?st=MTc0MDkwNTEwNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span></li><li class="js-paper-rank-work_17094264 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094264"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094264, container: ".js-paper-rank-work_17094264", }); });</script></li><li class="js-percentile-work_17094264 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 17094264; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_17094264"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_17094264 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="17094264"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 17094264; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=17094264]").text(description); $(".js-view-count-work_17094264").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_17094264").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="17094264"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">9</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="39" rel="nofollow" href="https://www.academia.edu/Documents/in/Marketing">Marketing</a>, <script data-card-contents-for-ri="39" type="text/json">{"id":39,"name":"Marketing","url":"https://www.academia.edu/Documents/in/Marketing","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="814" rel="nofollow" href="https://www.academia.edu/Documents/in/Ethics">Ethics</a>, <script data-card-contents-for-ri="814" type="text/json">{"id":814,"name":"Ethics","url":"https://www.academia.edu/Documents/in/Ethics","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="922" rel="nofollow" href="https://www.academia.edu/Documents/in/Education">Education</a>, <script data-card-contents-for-ri="922" type="text/json">{"id":922,"name":"Education","url":"https://www.academia.edu/Documents/in/Education","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="3490" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting">Accounting</a><script data-card-contents-for-ri="3490" type="text/json">{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=17094264]'), work: {"id":17094264,"title":"Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards - Full Paper (Tam Metin)","created_at":"2015-10-21T04:17:41.133-07:00","owner_id":1869903,"url":"https://www.academia.edu/17094264/Accounting_Education_Approach_in_the_Context_of_New_Turkish_Commercial_Code_and_Turkish_Accounting_Standards_Full_Paper_Tam_Metin_","slug":"Accounting_Education_Approach_in_the_Context_of_New_Turkish_Commercial_Code_and_Turkish_Accounting_Standards_Full_Paper_Tam_Metin_","dom_id":"work_17094264","summary":"The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to accounting academicians personally and via internet. This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what ar...","publication":"Emerging Markets Journal (EMAJ)","publication_with_fallback":"Emerging Markets Journal 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Sınırların ortadan kalkması ile belirginleşen ağır ve yıkıcı bir rekabet ortamında klasik işletme... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094265" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Günümüzde bilgi teknolojileri her alanda olduğu gibi sürekli gelişen ve değişen doğası ile işletmecilik alanını da dönüşüme yöneltmektedir. Sınırların ortadan kalkması ile belirginleşen ağır ve yıkıcı bir rekabet ortamında klasik işletme işlevleri, örgüt yapıları ve yönetim teknikleri yetersiz kalmaktadır. Bu da yeni bir işletmecilik yaklaşımının ortaya çıkmasını zorunlu kılmaktadır. Bilginin temel değer olduğu yeni ekonomik düzen içerisinde ortaya çıkan yeni işletmecilik sadece bilişim sektörünün katkıları ile ortaya çıkmış bir tür modernizasyondan daha öte işin kendisi, insan ilişkileri, iş görme biçimleri ve yaklaşımına dair köklü bir paradigma değişimi anlamına gelmektedir. 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(M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}],"research_interests":[{"id":39,"name":"Marketing","url":"https://www.academia.edu/Documents/in/Marketing","nofollow":true},{"id":73149,"name":"Business and Management","url":"https://www.academia.edu/Documents/in/Business_and_Management","nofollow":true},{"id":445321,"name":"Harvard Business","url":"https://www.academia.edu/Documents/in/Harvard_Business","nofollow":true}],"publication_year":2015,"publication_year_with_fallback":2015,"paper_rank":null,"all_time_views":19,"active_discussion":{}}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094268" data-work_id="17094268" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094268/Entelekt%C3%BCel_Sermaye_Muhasebe_Finans_Bilgisi_%C3%96nem_Kazan%C4%B1yor_Intellectual_Capital_Accounting_Finance_Knowledge_Is_Gaining_Importance_T%C3%BCrkiye_%C4%B0nsan_Y%C3%B6netimi_Derne%C4%9Fi_PERY%C3%96N_Turkish_Association_of_Human_Management_Pop%C3%BCler_Y%C3%B6netim_Dergisi_Popular_Management_Journal_Full_Paper_Tam_Metin_">Entelektüel Sermaye: Muhasebe-Finans Bilgisi Önem Kazanıyor(Intellectual Capital: Accounting-Finance Knowledge Is Gaining Importance), Türkiye İnsan Yönetimi Derneği - PERYÖN (Turkish Association of Human Management), Popüler Yönetim Dergisi, (Popular Management Journal) - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">ne (İKY) göre daha geniş açılı ve derin bir kavramdır. Dolayısıyla, yetenekli insan sermayesinin işletme bünyesine dahil edilmesi kadar, gelecek dönemlerde belirtilen insan sermayesinin firmada tutulması ve bilginin yeni çalışanlara... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094268" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">ne (İKY) göre daha geniş açılı ve derin bir kavramdır. Dolayısıyla, yetenekli insan sermayesinin işletme bünyesine dahil edilmesi kadar, gelecek dönemlerde belirtilen insan sermayesinin firmada tutulması ve bilginin yeni çalışanlara transferi de kritik bir faktör olacaktır. Aynı zamanda, entelektüel sermaye yönetimine geçişte eğitim ve muhasebe-finansman bilgisiyle daha güçlü donatılmış personele ihtiyaç ön plana çıkacaktır. Aksi takdirde, yapısal sermayenin desteklenmesi ve iyileştirilmesi imkansız hale gelecektir. Geçiş sürecinde, işletmelerin daha teknoloji, yenilik ve esneklik odaklı olması da gerecektir. Bu geçişte özellikle işletme üst yönetimine, insan kaynakları yöneticilerine ve departman yöneticilerine büyük görevler düşecektir. Zira üst yönetim, insan kaynakları yöneticileri ile departman yöneticileri tarafından benimsenmeyen ve desteklenmeyen entelektüel sermaye yönetimine geçiş, çalışanlar tarafından da önemsenmeyecek ve benimsenmeyecektir. Sonuçta, entelektüel sermaye yönetiminin işletme politikası çerçevesinde ele alınması ve organizasyon vizyonuna entegre edilmesi şarttır.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094268" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="203f9de0cc4583ef694de95ada180745" rel="nofollow" data-download="{"attachment_id":40149629,"asset_id":17094268,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40149629/download_file?st=MTc0MDkwNTEwNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span></li><li class="js-paper-rank-work_17094268 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094268"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094268, container: ".js-paper-rank-work_17094268", }); 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$(".js-view-count[data-work-id=17094268]").text(description); $(".js-view-count-work_17094268").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_17094268").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094270" data-work_id="17094270" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094270/Aile_Sa%C4%9Fl%C4%B1%C4%9F%C4%B1_Merkezlerinden_Hizmet_Alan_Hastalar%C4%B1n_Hasta_Memnuniyet_D%C3%BCzeylerinin_Belirlenmesi_Yalova_%C4%B0li_%C3%96rne%C4%9Fi_Determination_of_Patient_Satisfaction_Levels_in_Family_Health_Centers_An_Example_from_Yalova_City_Turkey_Full_Paper_Tam_Metin_">Aile Sağlığı Merkezlerinden Hizmet Alan Hastaların Hasta Memnuniyet Düzeylerinin Belirlenmesi: Yalova İli Örneği (Determination of Patient Satisfaction Levels in Family Health Centers: An Example from Yalova City - Turkey) - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">In recent years, the concept of quality has started to come into prominence in all sectors. Concerning the quality concept in health services, the patient satisfaction constitutes one of the basic steps. In this study, it is aimed to the... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094270" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">In recent years, the concept of quality has started to come into prominence in all sectors. Concerning the quality concept in health services, the patient satisfaction constitutes one of the basic steps. In this study, it is aimed to the identify satisfaction levels of patients who receive service from family health centers in Yalova. The sample of research consists 100 patients. The survey methodology is utilized for the study and face-to-face interviews are run with each patient. The study revealed some important results. According to the research, when most of the patients face an issue or problem, they do first see their family doctors (physicians). These patients are consequently followed by individuals visiting the state (public) hospitals and persons persons applying to university hospitals or private hospitals-private clinics. Also, paralel to the research, the main contact reason of patients visiting the family health centers are examination. The following reasons are drug ...</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094270" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="134c6c9ca309e174aa9d9cde243cf16a" rel="nofollow" data-download="{"attachment_id":40149969,"asset_id":17094270,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40149969/download_file?st=MTc0MDkwNTEwNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span></li><li class="js-paper-rank-work_17094270 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="17094270"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 17094270, container: ".js-paper-rank-work_17094270", }); });</script></li><li class="js-percentile-work_17094270 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 17094270; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_17094270"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_17094270 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="17094270"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 17094270; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=17094270]").text(description); $(".js-view-count-work_17094270").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_17094270").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_17094273 coauthored" data-work_id="17094273" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/17094273/Muhasebenin_Tarihine_K%C3%BCresel_Kapsamda_ve_T%C3%BCrkiye_Kapsam%C4%B1nda_Vergisel_Bir_Bak%C4%B1%C5%9F_A_Taxational_Overlook_to_the_History_of_Accounting_from_a_Global_and_Turkish_Extent_Full_Paper_Tam_Metin_">Muhasebenin Tarihine Küresel Kapsamda ve Türkiye Kapsamında Vergisel Bir Bakış (A Taxational Overlook to the History of Accounting from a Global and Turkish Extent) - Full Paper (Tam Metin)</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">In this study, the history of accounting is analyzed in detail from a global and Turkish perspective related to taxation. The research mentions the development phases of accounting in a chronologic order. Also, reasons which have... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_17094273" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">In this study, the history of accounting is analyzed in detail from a global and Turkish perspective related to taxation. The research mentions the development phases of accounting in a chronologic order. Also, reasons which have triggered the milestone incidents and events for the history of accounting in the world and Turkey are discussed. At the end of study, a general evaluation is made and comparisons are stated in a global and Turkish content. The methodology of research is literature review. According to the results of study, the accounting understanding and approach in Turkey have improved significantly in the recent years both theoretically and practically. However, some missing points and flaws still exist in addition to further potential issues, which should be improved.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/17094273" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="b4a35e19122f31d0e8a24d9ccffb0f9f" rel="nofollow" data-download="{"attachment_id":40150411,"asset_id":17094273,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/40150411/download_file?st=MTc0MDkwNTEwNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1869903" href="https://medeniyet.academia.edu/CevdetKIZIL">Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)</a><script data-card-contents-for-user="1869903" type="text/json">{"id":1869903,"first_name":"Cevdet","last_name":"KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","domain_name":"medeniyet","page_name":"CevdetKIZIL","display_name":"Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO)","profile_url":"https://medeniyet.academia.edu/CevdetKIZIL","photo":"https://0.academia-photos.com/1869903/635640/788491/s65_cevdet.kizil.jpg"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-17094273">+1</span><div class="hidden js-additional-users-17094273"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://beykent.academia.edu/VAkman">Vedat Akman</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-17094273'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-17094273').html(); 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