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    Awareness Level and Educational Efforts of Academicians Relating to the International Financial Reporting Standards: A Research on Accounting Academicians in Konya
    (Elsevier Science Bv, 2014) Atabey, Naim Ata; Akmese, Halil; Akmese, Kadriye Alev
    Globalization and integration in social, political and economic areas forced the accounting professionals and authorities to design and implement a new set of accounting standards in the last decade of accounting history. International financial reporting standards which are expected to meet the needs of contemporary financial report producers and users are of great interest and subject to an adoption process in many of the countries. Both governmental and non-governmental organizations in Turkey are striving for the completion and adoption of international financial reporting standards as it is the case in most open economies. Major aim of this study is to shed light to the level of accounting academicians' knowledge and recent developments regarding to the adoption process in Konya. A questionnaire is carried on the accounting educators in four universities and the research sample consists of only academicians from different academic levels. Data gathered from the research will be analyzed by means of SPSS software and findings relating to the study will be revealed.
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    Status Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konya
    (Elsevier Science Bv, 2014) Parlakkaya, Raif; Akmese, Halil; Akmese, Kadriye Alev
    Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). Turkish government amended new codes for Turkish trade in 2012 as part of the reforms for an ultimate and comprehensive economic system and these codes brought some enforcements relating to the adoption and use of international standards. Inescapable interaction between trade codes and accounting and auditing standards led to comprehensive changes and ambiguities both for standard setting bodies and concerned parties. Major aim of this study is to probe the current situation with respect to IFRS and ISAs. The study will be carried on accounting professionals from different organizations with different levels of education and experience in order to reflect the awareness and perception of IFRS and ISAs. A questionnaire is designed and will be addressed to the sample accountants for the sake of determining awareness level and gathered data will be analyzed by means of SPSS software. According to the findings of research, possible solutions will be recommended. (C) 2014 The Authors. Published by Elsevier B.V.