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Öğe Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates(E D P Sciences, 2016) Seldüz, Hakan; Seldüz, Emine; Caliskan, H; Onder, I; Masal, E; Besoluk, SThis research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn't given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students' perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can't create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as "Accounting and Reporting Standards" is established.Öğe An investigation of the relationship between social loafing and organizational citizenship behavior(Elsevier, 2013) Karadal, Himmet; Saygın, Muhammet; Ozsahin, MThe main aim of this study is to analyze the relationship between social loafing and organizational citizenship behavior. To examine this relationship, the data were collected by the questionnaire forms from school principals and bank managers & employees in Aksaray, Turkey. Organizational citizenship behavior affects the efficiency of employees and increases the possibility of collaboration. If organizations want to increase their efficiency and profitability, they should lead the citizenship behavior among their employees. Otherwise, they would run out of rivalry and success. On the other hand, the term social loafing has a negative reflection in organizations. It lets the employees work individually and expend less effort for their works. In this study, organizational citizenship and it's counteract tendency that is social loafing have been analyzed in the light of a deep data analysis carried out via statistical assessments. (C) 2013 The Authors. Published by Elsevier Ltd. Open access under CC BY-NC-ND license.Öğe The effect of learning styles of accounting education students on their performance: A field study(Elsevıer Scıence Bv, 2015) Polat, Yusuf; Peker, Ali Aykut; Özpeynirci, Rabia; Duman, Haluk; Iaman, A; Eskicumali, AIn the accounting education process, theoretical - practical information is taught as a whole. In this period in which several teaching methods such as cooperative learning, discussion, case studies and so on, are used, the methods are being shaped as educational factor and just one or several of these methods can be used together. The learning style concept is defined in literature as an individual way chosen in analyzing and comprehending. The learning styles are innate and it affects the people's learning process. It is how a person learns than what a person learns. In this context, the students' success is related directly with the right learning style. So the aim of the study is measuring the influence of learning styles over the students taken accounting courses. Therefore a questionnaire will be applied to the students of ASU FEAS and the data collected will be analyzed with SPSS package program. With the results, we aim bringing out the inventory of students' learning styles and the performance relations. (C) 2015 The Authors. Published by Elsevier Ltd.Öğe The entrepreneurs' expectations and satisfaction level in today's accounting education: A survey of Aksaray organized ındustrial zone(Elsevier Science Bv, 2013) Duman, Haluk; Apak, İbrahim; İçerli, M. Yılmaz; Yücenurşen, Mehmet; Isman, A; Siraj, S; Kiyici, MThe accounting information system, considered as sub-branch of the management information system, produces needed information about internal and external environment of enterprises to make major decisions. In this sense, the accounting information system can be defined as a system that produces financial and nonfinancial information about enterprises' goods, services, market, and consumers etc. In today's global competition environment, the accounting information system offers information that entrepreneurs need to make versatile decisions about past, present, and future periods. Moreover, a business manager takes various strategic decisions and directs the operations to ensure sustainability of business by using accounting data. Developing technology, increasing competition and changing consumer demands affect production. These developments have brought the necessity of realization a number of changes to enterprises, as well. In other words, the changes accounting at external around of businesses have forced internal changes within businesses. As a requirement of sustainability, businesses have had to change/renew the strategies (policies) of management, production, and marketing in accordance with the con-cot changes. These changes have also affected the accounting information system which has direct relation with other units of businesses. Furthermore, changes have made the accounting information system insufficient and have made it necessary to turn to the new systems. The accounting information system, besides the functions it holds within the enterprises, provides enterprises with healthy communication with tax and social security institutions by preparation (submission) of information and documents timely and accurately. In this study, a research about today's accounting education sufficiency, enterprises' owners and top managers' expectations related to accounting information system have been carried under the accordance of business with current changes at the Aksaray Organized Industrial Zone. The Enterprises' expectations and satisfaction level in today's accounting education have been examined in the research. (C) 2013 The Authors. Published by Elsevier Ltd.Öğe Corporate values on strategic planning process: A research about the universities in Turkey(Elsevier Science, 2013) Karadal, Himmet; Çelik, Cemile; Saygın, Muhammet; Ozsahin, MValues are the organization-specific features determining the way of thinking, behaviors and responses to the events. Corporate values are the criteria which determine the boundaries on actions and decisions. At the same time, corporate values represent the quality of products and services, company performance, organizational behavior and corporate identity. This study is about whether the managers use the concept of strategic value during the strategic management process. Therefore, websites of the universities related with Higher Education Council have been analyzed. The relationship between public universities and the private universities in terms of the corporate values has been taken into consideration. As a result of the analysis of the websites and through the method of content analysis, the study has been carried out by reaching to the fact that 39% of private universities and 79% of public universities have corporate values.Öğe The usage of vague sets for different approaches of fuzzy goal programming(2013) Güneş, Mustafa; Umarusman, NurullahThe linear membership function, which is proposed by Zimmermann has been used for many approaches of fuzzy goal programming. The new encouraging approach on this topic still has been developing. The main goal of this study is to develop and contribute a new computation algorithm which will yield better solution for decision makers. In this study, membership degree of objectives of fuzzy goal programming has defined as a 'true and false membership function' supporting by 'vague sets' approach. In order to examine and exercise outcome of algorithm, real numerical example has solved and compared with its alternative modified models. Finally, the optimal solution is obtained under a certain type of assumptions that each goal has values of hundred percent membership degree. As a new approach and computation structure, it has been promising that will be alternative considerations for researchers. On the other hand, the above assumption must be considered as a misacception too. As a result, the best solution algorithm has proposed by appraising the efficiency of membership functions which is valid and applicable for all fuzzy goal programming.
