The Turkish national educational system has long been criticized for operating inefficiently and ineffectively. The Turkish Ministry of National Education (MEB) is, in fact, at the heart of the problem. Its critiques charge that the MEB has a cumbersome, centralist and inefficient organizational...

The topic of managing fiscal risks arising from public-private partnerships is receiving increased attention as more governments turn toward this type of financing for large infrastructure projects. Governments can manage balance sheet exposure to public-private partnerships by quantifying and...

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...

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 purpose of our paper is to investigate the current state of internet financial reporting in light of the recent regulatory changes in the financial reporting environment of Turkish firms. Although these regulations only cover publicly listed firms, there has also been some usage of the...

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...

A fiscal rule imposed when the budget is not transparent yields more creative accounting to circumvent it and less fiscal adjustment, generating hidden deficits/debts in public sector. This study focuses on creative accounting practices of governments and adds to the literature by measuring...

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...