Dengeli kalkinmada ekonomik, cevresel ve sosyal etkenler giderek onemini artirmakta ve muhasebe t... more Dengeli kalkinmada ekonomik, cevresel ve sosyal etkenler giderek onemini artirmakta ve muhasebe teori ve uygulamalari da giderek konu ile daha yakindan ilgilenmektedir. Bu konuda International Federation of Accounting (IFAC) in 2014 yilinda finansal raporlama icin yeni bir yol haritasina ihtiyac var mi? basligi altinda baslattigi calisma ve Global Reporting Initiative (GRD) in surdurulebilirlik raporlari konusunda yaptigi calismalar dikkati cekicidir. GRD, bu amacla 2002-2013 yillari arasinda dort kilavuz yayinlamistir. Giderek gelistirilen bu kilavuzlarda, olagan muhasebe bilgileri yaninda, ozel cevresel muhasebe raporlarindan ve uluslararasi muhasebe standartlarindan soz edilmekte ve bir de Dunya Kaynaklari Enstitusu (WRI) ve Dunya Surdurulebilirlik Konseyi (WBCSD) tarafindan gelistirilen muhasebe ve raporlama standartlarindan yararlanilmasi gerektigi belirtilmektedir.Bu ileri duzeydeki muhasebe bilgilerinden yararlanilarak dunyada bircok ulkede oldugu gibi, Turkiye’de de surdurul...
This paper focuses on the historical developments of independent auditing and the audit professio... more This paper focuses on the historical developments of independent auditing and the audit profession in Turkey. The study will also discuss the pros and cons of the currently expanding scope of the independent audit, under laws and regulations like the Turkish Commercial Code, amongst others. The first independent auditing activities to emerge in Turkey were around the 1960s and were for various reasons, such as the country benefiting from foreign credit sources. The first auditing company to open in Turkey was Arthur Andersen, in 1975. The first comprehensive regulations concerning auditing in capital markets entered into force in 1987 and were made by the Capital Markets Board (CMB) and the Regulations on External Auditing in the Capital Market. Moreover, the basic principles and rules related to auditing were arranged with Communiques and entered into force in 1987 and 1988. It is understood that the development of independent auditing activities occurred as a natural consequence o...
Turk muhasebe tarihinde 1989 yilinda bir ilk yasanmis ve muhasebe meslegi orgutlenmistir. 2019 Yi... more Turk muhasebe tarihinde 1989 yilinda bir ilk yasanmis ve muhasebe meslegi orgutlenmistir. 2019 Yilinda otuz yilini dolduran bu orgutun bugun 110.000 uyesi vardir. Bunun yaklasik 105.000’i Mali musavir, 5.000’i Yeminli mali musavirdir. 77 Mali musavirler odasi ve 8 Yeminli mali musavirler odasi halinde orgutlenmislerdir. TURMOB Ankara’da merkezi orgut olarak kurulmus bulunmaktadir. Bu otuz yil icinde Cumhuriyet’in geleneklerine bagli yeni bir muhasebe meslek mensubu profili dogmustur. Yeni muhasebeci profili sosyaldir, yardimlasmayi sever, devletci iktisadi yapiya yakindir, ailesine baglidir. Orta halk tabakasi mensubudur. Ancak, gelecek otuz yil farkli olacaktir. Turkiye, dunya ekonomisindeki konumunu, kuresel ekonomi ile entegre sekilde surdurmek istiyor. Dolayisi ile yabanci dil bilen, uluslararasi duzeyde rekabet edebilecek yeni bir muhasebeci profilini gelecek on yil icinde gelistirmek ve yaratmak zorundadir. Otuz yilda, muhasebe meslegine yaratilan olagan ustu talep, bu kalitey...
Osmanli Imparatorlugu’nun Turkiye Cumhuriyeti’ne devrettigi miraslardan birisi de ticari isletmel... more Osmanli Imparatorlugu’nun Turkiye Cumhuriyeti’ne devrettigi miraslardan birisi de ticari isletmelerdir. Kurukahveci Mehmet Efendi Muessesesi bu isletmelerin basinda yer almaktadir. Genc yasta babasinin islettigi baharat dukkâninda cirak olarak ise baslayan Mehmet Efendi, 1871 yilinda gerceklestirdigi muhtesem bir inovasyonla 400 yillik Arap icecegini “Turk Kahvesi” adiyla tum dunyaya kabul ettirmeyi basarmistir. Tahmis sokakta dogarak evrensel bir markaya donusen 148 yillik tecrubenin, sanayici ve tuccarlarin istifadesine sunulmasi gerektigi tartismasizdir. Bu makalenin amaci Kurukahveci Mehmet Efendi Muessesesinin sergiledigi basarili mazinin sirlari ile dorduncu nesle uzanabilmesini saglayan ipuclarina yer verilmesidir. Bu amaci gerceklestirmek icin isletmenin ucuncu nesil temsilcisi Mehmet Kurukahveci ve kardesi Hulusi Kurukahveci ile yuz yuze gorusmeler yapilmis, sirket hakkinda cikan haberler dogrulatilmis, aile arsivinden istifade edilmis, paydaslar dinlenmis, muhasebe departm...
This paper examines voluntary sustainability reporting practices in Poland. The number of these t... more This paper examines voluntary sustainability reporting practices in Poland. The number of these types of reports published by companies from year to year increases however the form, content and quality of these reports varies. Disclosure of economic, social and environmental performance demonstrates social responsibility of a company and therefore, the author first has analysed in this paper the level of implementation of the corporate social responsibility (CSR) concept in Polish companies. Then the attention was focused on sustainability reports published in 2011. The questionnaire to evaluate the quality and type of the disclosed information in sustainability reports consisted of twenty three criteria grouped in five categories. The author discusses the overall results as well as results obtained in the particular categories. The analyses indicate that sustainability reporting is not widespread among companies in Poland. On the other hand, increasing demands/expectations from stakeholders in this direction are not observed. In 2011, 32 reports were published, 6 of them have been audited by independent organizations and 19 have been developed in accordance with the GRI guidelines (Global reporting initiative sustainability reporting guidelines). Corporate social responsibility in Poland is a relatively new concept and although all events suggestive of the development of this concept, it is still little known and rarely implemented among entrepreneurs. The results of the study indicate that sustainability reporting practices in Poland, despite a few good examples and valuable disclosures, are at its early stage of development.
Dengeli kalkinmada ekonomik, cevresel ve sosyal etkenler giderek onemini artirmakta ve muhasebe t... more Dengeli kalkinmada ekonomik, cevresel ve sosyal etkenler giderek onemini artirmakta ve muhasebe teori ve uygulamalari da giderek konu ile daha yakindan ilgilenmektedir. Bu konuda International Federation of Accounting (IFAC) in 2014 yilinda finansal raporlama icin yeni bir yol haritasina ihtiyac var mi? basligi altinda baslattigi calisma ve Global Reporting Initiative (GRD) in surdurulebilirlik raporlari konusunda yaptigi calismalar dikkati cekicidir. GRD, bu amacla 2002-2013 yillari arasinda dort kilavuz yayinlamistir. Giderek gelistirilen bu kilavuzlarda, olagan muhasebe bilgileri yaninda, ozel cevresel muhasebe raporlarindan ve uluslararasi muhasebe standartlarindan soz edilmekte ve bir de Dunya Kaynaklari Enstitusu (WRI) ve Dunya Surdurulebilirlik Konseyi (WBCSD) tarafindan gelistirilen muhasebe ve raporlama standartlarindan yararlanilmasi gerektigi belirtilmektedir.Bu ileri duzeydeki muhasebe bilgilerinden yararlanilarak dunyada bircok ulkede oldugu gibi, Turkiye’de de surdurul...
This paper focuses on the historical developments of independent auditing and the audit professio... more This paper focuses on the historical developments of independent auditing and the audit profession in Turkey. The study will also discuss the pros and cons of the currently expanding scope of the independent audit, under laws and regulations like the Turkish Commercial Code, amongst others. The first independent auditing activities to emerge in Turkey were around the 1960s and were for various reasons, such as the country benefiting from foreign credit sources. The first auditing company to open in Turkey was Arthur Andersen, in 1975. The first comprehensive regulations concerning auditing in capital markets entered into force in 1987 and were made by the Capital Markets Board (CMB) and the Regulations on External Auditing in the Capital Market. Moreover, the basic principles and rules related to auditing were arranged with Communiques and entered into force in 1987 and 1988. It is understood that the development of independent auditing activities occurred as a natural consequence o...
Turk muhasebe tarihinde 1989 yilinda bir ilk yasanmis ve muhasebe meslegi orgutlenmistir. 2019 Yi... more Turk muhasebe tarihinde 1989 yilinda bir ilk yasanmis ve muhasebe meslegi orgutlenmistir. 2019 Yilinda otuz yilini dolduran bu orgutun bugun 110.000 uyesi vardir. Bunun yaklasik 105.000’i Mali musavir, 5.000’i Yeminli mali musavirdir. 77 Mali musavirler odasi ve 8 Yeminli mali musavirler odasi halinde orgutlenmislerdir. TURMOB Ankara’da merkezi orgut olarak kurulmus bulunmaktadir. Bu otuz yil icinde Cumhuriyet’in geleneklerine bagli yeni bir muhasebe meslek mensubu profili dogmustur. Yeni muhasebeci profili sosyaldir, yardimlasmayi sever, devletci iktisadi yapiya yakindir, ailesine baglidir. Orta halk tabakasi mensubudur. Ancak, gelecek otuz yil farkli olacaktir. Turkiye, dunya ekonomisindeki konumunu, kuresel ekonomi ile entegre sekilde surdurmek istiyor. Dolayisi ile yabanci dil bilen, uluslararasi duzeyde rekabet edebilecek yeni bir muhasebeci profilini gelecek on yil icinde gelistirmek ve yaratmak zorundadir. Otuz yilda, muhasebe meslegine yaratilan olagan ustu talep, bu kalitey...
Osmanli Imparatorlugu’nun Turkiye Cumhuriyeti’ne devrettigi miraslardan birisi de ticari isletmel... more Osmanli Imparatorlugu’nun Turkiye Cumhuriyeti’ne devrettigi miraslardan birisi de ticari isletmelerdir. Kurukahveci Mehmet Efendi Muessesesi bu isletmelerin basinda yer almaktadir. Genc yasta babasinin islettigi baharat dukkâninda cirak olarak ise baslayan Mehmet Efendi, 1871 yilinda gerceklestirdigi muhtesem bir inovasyonla 400 yillik Arap icecegini “Turk Kahvesi” adiyla tum dunyaya kabul ettirmeyi basarmistir. Tahmis sokakta dogarak evrensel bir markaya donusen 148 yillik tecrubenin, sanayici ve tuccarlarin istifadesine sunulmasi gerektigi tartismasizdir. Bu makalenin amaci Kurukahveci Mehmet Efendi Muessesesinin sergiledigi basarili mazinin sirlari ile dorduncu nesle uzanabilmesini saglayan ipuclarina yer verilmesidir. Bu amaci gerceklestirmek icin isletmenin ucuncu nesil temsilcisi Mehmet Kurukahveci ve kardesi Hulusi Kurukahveci ile yuz yuze gorusmeler yapilmis, sirket hakkinda cikan haberler dogrulatilmis, aile arsivinden istifade edilmis, paydaslar dinlenmis, muhasebe departm...
This paper examines voluntary sustainability reporting practices in Poland. The number of these t... more This paper examines voluntary sustainability reporting practices in Poland. The number of these types of reports published by companies from year to year increases however the form, content and quality of these reports varies. Disclosure of economic, social and environmental performance demonstrates social responsibility of a company and therefore, the author first has analysed in this paper the level of implementation of the corporate social responsibility (CSR) concept in Polish companies. Then the attention was focused on sustainability reports published in 2011. The questionnaire to evaluate the quality and type of the disclosed information in sustainability reports consisted of twenty three criteria grouped in five categories. The author discusses the overall results as well as results obtained in the particular categories. The analyses indicate that sustainability reporting is not widespread among companies in Poland. On the other hand, increasing demands/expectations from stakeholders in this direction are not observed. In 2011, 32 reports were published, 6 of them have been audited by independent organizations and 19 have been developed in accordance with the GRI guidelines (Global reporting initiative sustainability reporting guidelines). Corporate social responsibility in Poland is a relatively new concept and although all events suggestive of the development of this concept, it is still little known and rarely implemented among entrepreneurs. The results of the study indicate that sustainability reporting practices in Poland, despite a few good examples and valuable disclosures, are at its early stage of development.
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