THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
Institutionalization or the Concept of Corporate Governance takes it place in the business World as a being the importance of which increases day by day. It is known that the corporate governance has caused important changes in the managements of the establishments. These changes are primarily seen...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | DE EN FR TR |
| Publicado: |
Fırat University
2019
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/9322a8b8de7f4c7784e802c4cb1b54ff |
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| Sumario: | Institutionalization or the Concept of Corporate Governance takes it place in the business World as a being the importance of which increases day by day. It is known that the corporate governance has caused important changes in the managements of the establishments. These changes are primarily seen in the information system and accounting applications applied in the establishment. The modern features of the accounting applications appear in the information and reporting system and it is important that the information is reliable, comprehensible and accessible. The basic components of Corporate Governance, transparency, accountability, equality and responsibility concepts are not only important in terms of the culture of the establishment management but also they have the effect and importance on the area of public administration. The people working in the field of accounting have important roles for the healthy application of Corporate Governance. As the members of this profession do their jobs within the frames of law, they also form the basis for the application of corporate governance. Today, corporate governance is not only important for the big businesses, but also it has importance for the small and medium sized enterprises. Especially, such factors as the continuity of the businesses, the public offering of the capital and the enlargement of the businesses and their turnover by taking new partners have raised awareness of institutionalization and have caused the businesses to incline on this field more. The scope of the study consists of the businesses operating in the field of production in TRB1 area. The corporate governance understanding of the businesses are carried out by the face-to-face surveys with the dependent and independent members of the profession doing the accounting in the businesses. The results have shown that the employees are aware of the corporate governance and they have a keen participation in the concepts of corporate governance. |
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