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AbstractPurpose -This study aims to highlight the differences between the public and foundation universities determining the level of job satisfaction of academic personnel working at vocational schools within the body of public and foundation universities in Turkey. Design/methodology/approach -In the present study, the questionnaire developed by Ardic and Bas and used in a similar study is taken as the basis for this study. Some amendments have been made to the instrument. The reliability of the questionnaire was evaluated using the Cronbach alpha coefficient and some statistical methods such as independent samples t test and chi-square test depending on the data. Differences of opinion based on demographic characteristics are presented giving the frequencies and percentages of demographic characteristics of the data. Findings -Three questions were focused on in the present study: the first is to present the most important factor affecting the job satisfaction or dissatisfaction of the academic personnel working at the public and foundation universities; the second is to determine whether there is a difference between public and foundation universities and the third is to set forth the reasons of these differences, if any.
Bu çalışmanın temel amacı, Türkiye'de, şirketlerin kurumsal sürdürülebilirlik raporlarını ne oranda güvence denetimine tabi tuttuklarını ortaya koyarak bu konudaki farkındalık hakkında bir görüş ortaya koyabilmektir. Bu amaçlar doğrultusunda, Küresel Raporlama Girişimi (Global Reporting Initiative-GRI) indeksinde yer alan, Türkiye'de faaliyet gösteren firmalardan 2015-2019 yılları arasında kurumsal sürdürülebilirlik raporu yayımlayan 101 firmaya ait 203 adet rapor, güvence raporuna sahip olup olmamaları bakımından incelenmiştir. Yapılan frekans analizi sonucunda çok az sayıda sürdürülebilirlik raporunun güvence denetimine tabi tutulduğu; bağımsız denetçilerin, şirketlerin kurumsal sürdürülebilirlik raporlarında beyan ettikleri bilgilerin doğruluğunu denetlerken büyük oranda ISAE 3000-International Standard on Assurance Engagements standardını (GDS 3000-Tarihi Finansal Bilgilerin Bağımsız Denetimi ve Sınırlı Bağımsız Denetimi Dışındaki Güvence Denetimleri Standardı) dayanak olarak kabul ettiği tespit edilmiştir.
Bu çalışmanın amacı, işbirlikli öğrenme yönteminin yüksekokul öğrencilerinin muhasebe denetimi konularını anlamaları üzerine etkisinin belirlenmesidir. Çalışmada yarı-deneysel yöntem kullanılmıştır. Çalışma, Trabzon Üniversitesi Vakfıkebir Meslek Yüksekokulu "Muhasebe ve Vergi Uygulamaları" ile "Maliye" programlarında muhasebe denetimi dersi alan 91 öğrenci ile yürütülmüştür. İlk programda öğrenim gören 48 öğrenci deney grubu ve sonraki programda öğrenim gören 43 öğrenci kontrol grubu olarak belirlenmiştir. Deney grubu öğrencileri işbirlikli öğretim yöntemi kullanılarak öğretilirken kontrol grubu öğrencileri geleneksel yaklaşımla (öğretmen merkezli) öğretilmiştir. Veri toplama araçları olarak, "Akademik Başarı Testi" ve "Jigsaw Görüş Ölçeği (JGÖ)" kullanılmıştır. Başarı testi her iki gruba ön ve son-test olarak iki kez uygulanırken, JGÖ sadece deney grubuna son-test olarak uygulanmıştır. Yapılan analizler sonucunda, geleneksel yöntemle karşılaştırıldığında işbirlikli öğrenme yönteminin yüksekokul öğrencilerinin muhasebe denetimi konularını anlamaları üzerinde istatistiksel olarak anlamlı bir fark oluşturmadığı belirlenmiştir.
Purpose: This study focuses on gender mainstreaming that is one of the objectives set for sustainable development. The study aims to determine whether presence of directresses in senior management of independent audit organizations has any effect on income of such organizations. Approach/Methodology/Design: The study sample is formed by independent audit organizations that operate in Turkey and have authority of "KAYIK (public interest entities)". The Year 2018 transparency reports of said independent audit organizations are reviewed in terms of date of establishment, total equity, capital ratios and numbers of male and female partners, number of key directors and directresses, presence of chairman or chairwoman, number of Public Interest Entities served, income arising out of audit services and total income of the audit organization. Resultant data is subjected to frequency analysis using SPSS statistics software. It is followed by univariate simple linear regression, unpaired t test and multivariate linear regression in line with the created study models. Findings: The findings revealed out that each gender-related independent variable had statistically significant effect on total income, but the significance level was not lost and its effect could be maintained only for the independent variable "number of key directresses", when independent variables, such as time since date of establishment, number of clients (number of Public Interest Entities audited), total equity and being a member of International Audit Network, were also taken into consideration. Originality/Value It is obvious that, within the scope of the gender mainstreaming goals, women's leadership roles are gradually increasing and they are contributing to economic development in this direction. However, it is a fact that it is not yet at the desired level.
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