This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper...

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or misperception. This has been well studied around the world recently. The studies realized in the last decade mainly have been on the understanding and analyzing the opinions and/or...

The development of accounting system and practices in a country is a reflection of its economic development as well as legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from tax and state oriented towards international...

Since Ukraine gained independence in 1991, the Ukrainian economy has been undergoing constant transformation. Legislative, institutional and structural reforms have been driven by the rapidly changing business environment and much progress towards a market economy has been made. The Ukrainian...

Purpose – The purpose of our paper is to review the crisis related management accounting literature in Turkey in order to perform a content analysis. Turkey is no stranger to financial crises; it is not unusual for Turkish firms to be faced with a local or global financial crisis almost every...

The major obstacle to the consolidation of democracy has been the lack of horizontal accountability and transgressions of the executive branch of government. Constitutional review, as it is designed to prevent majoritarian tyranny, should be able to reinforce horizontal accountability. Most...

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are...