The accounting systems generate a large amount of data due to financial transactions. Intentionally fraudulent transactions can occur in high-dimensional and large numbers of emerging data. While many methods can be used for the estimation and detection of fraudulent transactions in accounting, which differ in the audit process, scope and application method, data mining methods can also be used today due to a large number of data and the desire not to narrow the scope of the audit. This study tested the accuracy of detecting fraudulent transactions using artificial neural networks and decision tree methods. According to the results of the analysis test data set for detecting fraud or error risk, 99.7981% accuracy was obtained in the artificial neural networks method and 99.9899% in the decision tree method.
This study was prepared with the aim of determining the level of use with references to accounting journals published abroad in order to guide researchers in their publication preference. The data set of the research consists of doctoral theses in the field of accounting between 2010-2020 years in Turkey. The most cited foreign journal list was determined based on the citations of the doctoral theses written between 2010-2020 in the field of accounting to the journals published abroad. As a result of the research, it has been determined that the top three most cited foreign journals are “The Accounting Review”, “Journal of Accounting and Economic” and “Journal of Accounting Research”.
Accounting programs have transformed accounting activities into accounting systems, with technology making itself felt in accounting activities to a considerable extent. Accounting systems, have expanded their scope as "Accounting Information Systems" with the concretization of the expectations of the enterprises from the software and the response of the software companies to the business expectations. Today, accounting information systems have been developed to meet the needs of businesses of almost all sizes, while the level of use of the software in question may differ. With the increase in the level of use of programs, which differ from business to business, the benefit that businesses will gain from the information they produce has increased as well as the speed of access to information. Therefore, the effectiveness of business decisions will be ensured thanks to timely and accurate information that forms the basis for the decisions to be taken by the business management. In many studies on the level of use of accounting information systems by businesses, there are data that it is related to business profitability. In this respect, it is important to determine the level of use of accounting information systems.With this study, it is aimed to determine the level of use of accounting programs by enterprises. The survey questions prepared for this purpose were applied to 425 companies operating in Hatay province and its districts, and the survey data were analyzed in the SPSS Statistics 22.0 program at a significance level of 0.05. As a result of the study, significant relationships were determined between the characteristics of the business and its employees and the level of use of accounting software.
Yıllara yaygın inşaat ve onarım işlerinde ortaya çıkan gelir ve maliyetlerin doğru bir şekilde belirlenmesi ve kar veya zararın doğru hesaplanması büyük önem taşımaktadır. İnşaat sözleşmeleri kapsamında elde edilen gelir ve maliyetlerin muhasebeleştirilme esasları 31/12/2005 tarihinden sonra başlayan hesap dönemlerinde uygulanmak üzere TMS 11 İnşaat Sözleşmeleri standardı ile düzenlenmekteydi. TMS 11 İnşaat Sözleşmeleri standardı yürürlükten kaldırılmış ve 01/01/2018 tarihinden itibaren başlayan hesap dönemlerinden itibaren kullanılmak üzere TFRS 15 Müşteri Sözleşmelerinden Hasılat ve BOBİ FRS yürürlüğe girmiştir. TFRS 15 Müşteri Sözleşmelerinden Hasılat standardı, müşteriyle yapılan bir sözleşmeden doğan hasılatın finansal tablolarda raporlanmasında uyulacak ilkeleri belirlemektedir. BOBİ FRS'de ise müşterilerle yapılan sözleşme kapsamında İnşa Sözleşmelerine ilişkin hükümler Hasılat başlıklı beşinci bölümde düzenlenmektedir. Bu çalışmada, yıllara yaygın inşaat ve onarım işleri kapsamındaki müşterilerle yapılan inşa sözleşmelerinin TFRS 15 Müşteri Sözleşmelerinden Hasılat standardı, BOBİ FRS ve ilgili diğer standartlar çerçevesinde incelenmesi ve örnek bir uygulama çalışması ile alan yazına katkı sağlanması amaçlanmaktadır.
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