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: Özcan DEMİR, Eray Ekin SEZGİN
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Publicado: Fırat University 2019
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Acceso en línea:https://doaj.org/article/9322a8b8de7f4c7784e802c4cb1b54ff
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spelling oai:doaj.org-article:9322a8b8de7f4c7784e802c4cb1b54ff2021-11-24T09:20:58ZTHE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB12148-416310.9761/JASSS2507https://doaj.org/article/9322a8b8de7f4c7784e802c4cb1b54ff2019-08-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=879593967_13-Yrd.%20Do%C3%A7.%20Dr.%20%C3%96zcan%20DEM%C4%B0R.pdf&key=27205https://doaj.org/toc/2148-4163Institutionalization 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.Özcan DEMİREray Ekin SEZGİNFırat Universityarticletrb1corporate governanceaccountingaccounting professionSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 7, Iss 28, Pp 207-223 (2019)
institution DOAJ
collection DOAJ
language DE
EN
FR
TR
topic trb1
corporate governance
accounting
accounting profession
Social Sciences
H
Social sciences (General)
H1-99
spellingShingle trb1
corporate governance
accounting
accounting profession
Social Sciences
H
Social sciences (General)
H1-99
Özcan DEMİR
Eray Ekin SEZGİN
THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
description 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.
format article
author Özcan DEMİR
Eray Ekin SEZGİN
author_facet Özcan DEMİR
Eray Ekin SEZGİN
author_sort Özcan DEMİR
title THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
title_short THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
title_full THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
title_fullStr THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
title_full_unstemmed THE PLACE AND IMPORTANCE OF ACCOUNTING IN THE CORPORATE GOVERNANCE UNDERSTANDING: AN APPLICATION CARRIED OUT IN THE AREA OF TRB1
title_sort place and importance of accounting in the corporate governance understanding: an application carried out in the area of trb1
publisher Fırat University
publishDate 2019
url https://doaj.org/article/9322a8b8de7f4c7784e802c4cb1b54ff
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