Browsing by Subject "Accounting"

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    Contextual effects on ethical sensitivity and penalty judgments
    (Kluwer Academic Publishers, 2003) Şımga-Mugan, C.; Önkal-Atay, D.
    The aim of the current study is to explore the potential existence of contextual effects on ethical sensitivity and penalty judgments. In so doing, Turkish female and male business students’ ethical judgments for accounting and general business contexts are investigated, along with their penalty judgments in these two settings. The results of this study reveal no significant gender-related differences in ethical judgments on accounting issues, but significant gender differences are observed in general business scenarios. This finding supports the proposition that observed differences of ethical judgments between the genders may be contextual. The results indicate that there is higher ethical awareness for both genders in general business contexts, with females showing stronger ethical sensitivity than males for general business vignettes. In general, males are found to prefer harsher penalties than females for accounting settings and for all penalty choices. Analyses of penalty judgments between the groups of individuals who are more ethically sensitive and who are less ethically sensitive reveals that there exist significant differences between these groups in all penalty choices, with ethically-more-sensitive group participants preferring stronger penalties.
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    ItemOpen Access
    Muhasebe eğitiminde tablolama (excel) uygulamasının öğrenci başarısı üzerindeki etkisi
    (MÖDAV Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı, 2014) Sultanoğlu, Banu; Aydoğmuş, Ceren; Akman, Nazlı
    Yaygınlaşan bilgisayar kullanımı her alanda olduğu gibi üniversite eğitimini de artarak etkilemektedir. Bu çalışmanın amacı, muhasebe dersinde tablolama (Excel) uygulamasının öğrencilerin dersteki akademik başarısı üzerindeki etkisini ölçmektir. Çalışmada, Bilkent Üniversitesi İşletme Fakültesi’nde Finansal Muhasebe dersini alan 2.sınıf öğrencilerinin 2005-2008 (Excel uygulaması öncesi) ve 2009-2013 (Excel uygulaması sonrası) dönemlerindeki sınav notları karşılaştırılmıştır. Toplam 1.741 öğrenciye ait veri seti için yapılan bağımsız t-testi sonuçlarına göre, Excel kullanımından sonra, öğrencilerin muhasebe dersindeki akademik başarısında anlamlı ve pozitif düzeyde bir farklılık meydana gelmiştir.
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    A survey on leasing with special emphasis on practice in Türkiye
    (1991) Güner, S. Gülay
    Leasing is a contract where the lessor (owner) purchases an asset and transfers its possession right to the lessee (user) for a specified period of time in exchange for a periodic rental payment. It is extensively used for investment financing all over the world especially in developing countries. It has several advantages in satisfying increasing capital needs of companies espesially in inflationary economies. Leasing allows use of equipment by the lessee without purchasing it and increases productivity and profitability by allowing companies to use scarce funds in more profitable investments rather than fixed asset purchase. It is introduced in Turkiye in 1985 with the law on Financial Leasing. I believe that leasing will be used widely in our country if the problems arising from legislation are solved and the investors are more informed about it.