ÜLKE MUHASEBE SİSTEMLERİNDEKİ FARKLILIKLAR VE BU FARKLILIKLARDAN KAYNAKLANAN SORUNLARA GETİRİLEN ÇÖZÜM ÖNERİLERİ
Ülkelerin muhasebe sistemleri ölçme, bilgi açıklama ve denetim yöntem ve uygulamalarında farklılıklar gösterdiği bilinen bir gerçektir. Bu makalede yazar, uluslararası muhasebe farklılıklarının nedenlerini ve farklılıklardan kaynaklanan sorunlara getirilen çözüm önerilerini uluslararası muhasebe literatürünü inceleyerek açıklamıştır
Anahtar Kelimeler:
Muhasebe, Uluslararası Muhasebe, Çevresel Faktörler, Farklılıklar
ÜLKE MUHASEBE SİSTEMLERİNDEKİ FARKLILIKLAR VE BU FARKLILIKLARDAN KAYNAKLANAN SORUNLARA GETİRİLEN ÇÖZÜM ÖNERİLERİ
It is a well known fact that accounting systems of countries show diversities in measurement, information disclosure and auditing methods and practices. In this paper, the author explains the causes of international accounting diversities and solution proposals to the problems caused by accounting diversities by reviewing the international accounting literature
Keywords:
-,
___
- Arpan, J.S., L.H. Radebaugh, International Accounting and Multinational Enterprises, Wiley, 1985.
- Belkaoui, A.R. Accounting in the Developing Countries, Quarum Books, Connecticut-London,1994.
- Berry, I. R., D. Parker, “The Divergence of Accounting Practices: An Accounting Tower of Babel?”, Management Accounting, (December, 1987), ss. 26-27. Blake, J. “Problems in International Accounting Harmonization”, Management Accounting, (Şubat,1990), ss.28-31.
- Cairns, D. “Calling All National Standard Setters”. Accountancy, (February, 1988), ss. 13-14, Choi, F.D.S. ve G.G. Mueller , An Introduction to Multinational Accounting, Prentice Hall, Inc., New Jersey, 1978.
- Choi, Frederick D., Carol Ann Frost, Gary K. Meek, International Accounting .Third Edition, Prentice-Hall, Inc., New Jersey,1999.
- Evans, T.G., M.E. Taylor, ““Bottom Line Compliance” with the IASC: A Comparative Analysis”, International Journal of Accounting, (Fall,1982), ss.115-128.
- Fitzgerald, R.D. “International Harmonization of Accounting and Reporting”. International Journal of Accounting; Education and Research, (Fall, 1981), ss.21-32.
- Güvemli, Oktay. “Kronolojik Akış İçinde Muhasebe Uygulamalarının Gözlenmesi”, Dokuz Eylül Üniveristesi tarafından düzenlenen Muhasebenin Tarihsel ve Çağdaş Konumlarından Geleceğine Bakış sempozyumunda sunulan tebliğ. İzmir, 1-5 Mayıs 1995.
- Mueller, G.G., “Accounting Principles Generally Accepted in the United states Versus Those Generally Accepted Elsewhere”, ”. International Journal of Accounting, Education and Research, (Spring, 1968).
- Nair, R.D., W.G. Frank, “The Harmonization of International Accounting Standards, 1973-1979”. International Journal of Accounting, Education and Research, (Fall,1981), ss.61-77.
- Nobes, Parker. Comparative International Accounting. Prentice Hall Europe,1998.
- Seidler, L.J., “International Accounting- The Ultimate Theory Course”, The Accounting Review, (October, 1967), ss.775-781.
- Taylor. M. E., R.A. Jones, “The Use of International Accounting Standards Terminology, a Survey of IAS Compliance Disclosure”. The International Journal of Accounting. Vol:34, No:4,(1999), ss.557-570.
- Walton, Peter, Axel Haller, Bernard Raffournier, International Accounting, International Thomson Business Press, North Yorkshire,1998.
- Weirich, T.R., C.G. Avery, ve H.R. Anderson, “International Accounting: Varying Definitions”. International Journal of Accounting:Education and Research, (Fall, 1971), ss.79-87.
- Yayın Aralığı: Yılda 4 Sayı
- Başlangıç: 1999
- Yayıncı: Dumlupınar Üniversitesi Rektörlüğü