Ali Haydar Güngörmüş - Academia.edu (original) (raw)

Papers by Ali Haydar Güngörmüş

Pamukkale üniversitesi sosyal bilimler enstitüsü dergisi, 2016

Bu calismanin amaci, Muhasebe Standartlari alaninda Turkiye’de yuksek lisans ve doktora duzeyinde... more Bu calismanin amaci, Muhasebe Standartlari alaninda Turkiye’de yuksek lisans ve doktora duzeyinde yapilan tezlerin analizinin yapilarak icerik acisindan zaman icindeki yonelimini tespit etmektir. Arastirma kapsaminda Turkiye Muhasebe Standartlari alaninda en fazla tez konusu olmus standartlar ve henuz yeteri kadar arastirma konusu yapilmamis standartlar tespit edilmis ve bu alanda arastirma yapmayi planlayan akademisyenler, lisansustu ogrenciler ve tez yoneticilerine bilgi aktarilmasi amaclanmistir. Arastirma 1984 yilindan 2015 yili mayis ayina kadar yapilan 312 adet lisansustu tezi kapsamaktadir. Veri toplama araci olarak Yuksekogretim Kurulu Ulusal Tez Merkezi’nden yararlanilmistir.

journal of accounting finance and auditing studies (JAFAS)

Purpose: The aim of this study is to examine the mediating role of loneliness between the interne... more Purpose: The aim of this study is to examine the mediating role of loneliness between the internet addictions of accountants with their burnout levels. Methodology: Using the survey method, 231 responses were solicited from accountants in Turkiye. A partial least squares structural equation model was constructed in order to test both the reliability and the validity of the measurement, as well as the structural model. Findings: The results indicated that loneliness partially mediated the relationship between internet addiction with emotional exhaustion and depersonalization, and reduced personal accomplishment levels of burnout. Originality/Value: This empirical study investigates the mediating role of loneliness between internet addiction and burnout levels among accountants, using the Partial Least Squares (PLS) regression analysis approach.

Istanbul University - DergiPark, Jun 20, 2015

Dumlupınar Üniversitesi sosyal bilimler dergisi, Jun 20, 2015

Serbest nakit akimi “isletmenin mevcut uretimini surdurebilmek amaciyla cari donemde yapmasi gere... more Serbest nakit akimi “isletmenin mevcut uretimini surdurebilmek amaciyla cari donemde yapmasi gereken tum odemelerden sonra isletmede kalan nakit” olarak tanimlanabilir. Serbest nakit akimi analizinden isletme finansinin degisik calisma alanlarinda alinan kararlarin alinmasinda yararlanma olanagi vardir. Bu alanlar, nakit yonetimi, menkul degerlere gecici yatirimlarin yonetimi, sermaye butcelemesi, sermaye yapisi, finansman ve kar payi dagitim politikasi gibi alanlardir. Serbest nakit akimi kavramindan diger sirketleri satin alma ve diger sirketlerle birlesme, durgunluk donemi icin finansal rezerv olusturma, yeni urun gelistirme finansmani, buyume finansmani, isletmenin kendi hisselerini geri satin almasi, isletmenin baska isletmeler tarafindan devralinmasinin onlenmesi gibi konularda alinan finansal yonetim kararlarinda da yararlanilabilir.

Bu makalenin amaci, Turkiye Muhasebe Standartlari’nda(TMS) stoklarla ilgili olarak finansal tablo... more Bu makalenin amaci, Turkiye Muhasebe Standartlari’nda(TMS) stoklarla ilgili olarak finansal tablolar ve dipnotlarda aciklanmasi gereken hususlari ortaya koymaktir. Calismada, muhasebe standartlarinda finansal tablo ve dipnotlarda aciklanmasi gerekli olan hususlar incelenerek, stoklarla ilgili olan kisimlar bir araya getirilmis ve konu bir butun olarak ele alinmistir. Son olarak, konu ile ilgili ornek bir uygulama yapilmistir.

Social Responsibility Journal, 2015

Purpose – This study aims to investigate the influence of ethical theories, religiosity and senio... more Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs, the partial least square structural equation model was implemented. Findings – The findings indicated that seniority in the profession and religiosity have a positive influence on ethical awareness. Within the theoretical approaches, deontology has a positive influence on ethical awareness, whereas egoism has a negative one. Research limitations/implications – The study has some implications regarding enhancing the ethical awareness of accountants: accountants who are in the early stages of their career development should be made aware of the ethical issues they face in their professional life; accountants should be taught laws and regulat...

European Journal of Economic and Political Studies, 2011

In order to investigate factors associated with student performance in accounting course, eight v... more In order to investigate factors associated with student performance in accounting course, eight variables that are likely to have impact on student performance were determined. The results indicated that gender and score in university entrance examination are not significantly correlated with student performance. Age of the student has negative significant influence on student performance. High school grade point average, prior knowledge of accounting, grade point average, attendance, and math grade are all significantly related to student performance in the financial accounting course.

Journal of Modelling in Management, 2021

Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfac... more Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul. Design/methodology/approach Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis. Findings Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, ...

Sustainability and Management, 2017

Organizational wrongdoing incidences have been widely spread throughout the business world. Accou... more Organizational wrongdoing incidences have been widely spread throughout the business world. Accounting professionals are the key human resources who find evidence of wrongdoing in firms and have the opportunity to report it. The purpose of this study is to examine the relationship between the perception by accounting professionals concerning valid predictors for whistle-blowing and their preferences in doing so. Using the survey method, 177 responses were collected from Turkish accounting professionals. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement and the structural model. The results showed that the ‘ethics and professional benefit’ and ‘corporate benefit’ dimensions of whistle-blowing predictors have significant positive impact on ‘internal whistle-blowing’. However, the accountants’ perceptions of ‘fear of retaliation’ and ‘corporate benefit’ as whistle-blowing predictors have positive influence on ‘...

Turkiye’de Tek Duzen Muhasebe Sisteminde hizmet maliyetlerinin stoklanamayacagi ongorulmekte ve m... more Turkiye’de Tek Duzen Muhasebe Sisteminde hizmet maliyetlerinin stoklanamayacagi ongorulmekte ve muhasebe kayitlari bu esas uzerinden yapilmaktadir. Turkiye Muhasebe Standartlarinda ise ortaya cikan hizmet maliyetleri donemsonunda stok olarak kayitlarda gosterilebilmektedir. Bu calismanin amaci, bir hizmet isletmesi olan Produksiyon firmalarinda, hizmet uretim maliyetlerinin kaydedilme esaslarinin Tekduzen Muhasebe Sistemi ile Turkiye Muhasebe Standartlari baglaminda karsilastirilarak farkliliklarin ortaya konulmasidir. Calismada produksiyon firmalarinda hizmet stoklarinin Turkiye Muhasebe Standartlarina uygun olarak muhasebelestirilmesi ile ilgili bir oneri sunulmustur.

Son yillarda dunya ticari hayatindaki hizli degisim ile birlikte isletmeler artik uluslararasi ha... more Son yillarda dunya ticari hayatindaki hizli degisim ile birlikte isletmeler artik uluslararasi hale gelmektedir. Isletmelerin cok farkli ulkelerde faaliyet gostermesi muhasebe ve denetim alaninda ortak bir dilin gelistirmesi zorunlu hale getirmistir. Bu surecin sonunda “Uluslararasi Muhasebe Standartlari”(UMS) ve “Uluslararasi Denetim standartlari”(UDS) ile dunya olceginde bir tekduzelik hayata gecirilmistir. Ulkemizde Yeni Turk Ticaret Kanun’u (TTK) ile bu tekduzelige ayak uydurma noktasinda Kucuk ve Orta Olcekli Isletmeler (KOBI) icin belirli kriterler cercevesinde bagimsiz denetim ile ilgili duzenlemeler yapilmistir. Bu gelismeler olurken Turkiye’deki KOBI’lerin bagimsiz denetime bakis acilarini etkileyen faktorlerin bilinmesi ve surecin bu bilgiler isiginda yonetilmesi onem arz etmektedir. Arastirmamizin temel amaci KOBI’lerin bagimsiz denetime yaklasimlarini etkileyen faktorlerin ortaya konulmasidir. KOBI’lerin bagimsiz denetiminde yer alan tum taraflarin gorusleri onemli olmak...

European J. of International Management, 2019

The purpose of this study is to examine the impact of the organisational commitment components ag... more The purpose of this study is to examine the impact of the organisational commitment components agreed to by accountants with regard to their job burnout dimensions. Using the survey method, 177 responses were collected from accountants in Turkey. A partial least squares structural equation model was constructed to test both the reliability and validity of the measurement as well as the structural model. The results showed that while continuance commitment is an important predictor of emotional exhaustion and depersonalisation, the dimensions of burnout, affective and normative commitment, are negatively associated with depersonalisation and emotional exhaustion types of burnout, respectively.

Eurasian Journal of Business and Economics, 2019

The purpose of this study is to examine the relationship between perceptions held by accountants ... more The purpose of this study is to examine the relationship between perceptions held by accountants regarding the e-service quality dimensions of the e-government website in connection with their behavioral and praising intentions. Using the survey method, 203 responses were collected from accountants in Turkey. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement as well as the structural model. The results showed that several e-service quality sub-dimensions such as graphical quality, emotional benefits, and ease of use and control have a positive and significant impact on behavioral intention and praising intention. The study did not find support for the possible effect of layout clarity upon behavioral intention and praising intention.

American Journal of Business Education (AJBE), 2011

This study investigates the reasons that influence students career choices in accounting. In orde... more This study investigates the reasons that influence students career choices in accounting. In order to determine these reasons, a questionnaire survey has been employed. The empirical findings can be divided into two categories. First, students who have a desire to work in accounting field assume that accounting field provides good job opportunities, and the field matches with their abilities and interests. Second, students who have no desire to work in the field of accounting assume that other fields provide wider job opportunities and are less stressful, tiring, and tedious. In addition, the association of the factors that play role in choosing or not choosing a career in accounting field with student performance in accounting course is investigated.

Bir hizmet iflletmesi olan hastanelerde, üretilen hizmetlerin stoklanmas› veya stok için hizmet ü... more Bir hizmet iflletmesi olan hastanelerde, üretilen hizmetlerin stoklanmas› veya stok için hizmet üretilmesi mümkün de¤ildir. Bu nedenle, hastanelerde üretim iflletmelerinde kullan›lan "mamul" yada "yar›-mamul" stok hesaplar›na benzer bir hesap kullan›l›p kullan›lamayaca¤› tart›flma konusudur. Türkiye'deki mevcut muhasebe uygulamalar›n›n dayand›¤› Vergi Kanunlar› ile Uluslararas› Muhasebe Standartlar› esas al›narak haz›rlanan Türkiye Muhasebe Standartlar›n›n hizmet iflletmelerindeki stoklara bak›fl aç›s› farkl›d›r. Bu çal›flmada, hastanelerdeki hizmet üretim maliyetleri ve stok maliyetlerinin muhasebelefltirilmesi ile ilgili vergi ka-nunlar› ile TMS uygulamas›n›n yaklafl›mlar› aras›ndaki farkl›l›klar konu edilmifltir. Ayr›ca, çal›flmada hastanelerde hizmet stoklar›n›n TMS'ye uygun olarak muhasebelefltirilmesi ile ilgili bir öneri sunulmufltur.