Muhasebe Temel Kavramları Açısından Muhasebe Uygulamalarının Değerlerlendirilmesi: Sivas İlinde Bir Araştırma (Evaluatıon of Accountıng Applications in terms of Basic Concepts of Accounting: A Research in Sivas)

Abstract

Purpose – The main purpose of this study is to evaluate the accounting practices in terms of basic accounting concepts from the perspective of the independent accountant and financial advisors and professional interns. It is also aimed to determine general considerations of subjects for accounting concepts. Design/methodology/approach – In order to realize these goals, a questionnaire was applied on a total of 123 SMMM and SMMM interns registered in Sivas Chamber of SMMM during June and July of 2018. The obtained data is analyzed with SPSS 22 package program and Cronbach's Alpha Internal Consistency Coefficient is calculated as 0.838. Findings – As a result of the research, it is determined that the subjects' approach to the significance and necessity of basic concepts is very positive. However, the level of acting in accordance with these concepts in accounting applications was found to be “Intermediate Participation” in terms of the whole concept. Discussion – When the concepts are evaluated one by one, moderate participation level is detected in the concepts of social responsibility, personality, continuity, consistency, prudence, materiality and full explanation; high participation level is determined in the concepts of periodicity, cost-based, objectivity and certification and lastly full participation level is specified for the concept of substance over form. Research is important in terms of measuring how much the basic concepts of accounting are taken into account in practice.