PROBLEMS OF MEMBERS OF ACCOUNTING PROFESSION: A RESEARCH IN ELAZIG
Law of independent accountant, certified public accountant and chartered accountant numbered 3568 was published on the June 13th, 1989. In accordance with the law no. 3568, accounting profession was separated into three groups as independent accountant, certified public accountant and chartered acco...
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| Formato: | article |
| Lenguaje: | DE EN FR TR |
| Publicado: |
Fırat University
2019
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| Acceso en línea: | https://doaj.org/article/c8f2ea58bf4241acbb2b24e66c7977c0 |
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| Sumario: | Law of independent accountant, certified public accountant and chartered accountant numbered 3568 was published on the June 13th, 1989. In accordance with the law no. 3568, accounting profession was separated into three groups as independent accountant, certified public accountant and chartered accountant. With the amendment made in 2008, the title of independent accountant was removed from the law. The members of accounting profession have problems because unfair competition cannot be prevented, collections cannot be made, income levels are low, new legal arrangements are needed, minimum wage schedule is applied, workload and bureaucratic procedures are many in number and there are also problems related to taxpayers and trainees and declaration periods. The aim of the study is to determine the problems of members of accounting profession in Elazığ and to find which problems are more important and to offer solutions to these problems. In addition, it is aimed to propose the problems of members of accounting profession for the agenda and this subject is tried to be pointed out. While obtaining data, questionnaire method is used. The questionnaire including 20 questions, 26 expressions and 11 solution offers consists of two parts as general information related to accounting profession and the problems of accounting profession. Questionnaire has been applied on 74 accounting profession members working in Elazığ. The questionnaire form prepared is applied face to face and the results are assessed with IBM SPSS Statistics 20 Program. In the study, frequency, percentage distribution and Chi-square analysis are performed. As a result of Chi-square analysis, it was determine that there is a significant relationship between demographic variables and hypotheses. |
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