https://www.um.edu.mt/library/oar/handle/123456789/27004 2026-04-04T21:19:10Z https://www.um.edu.mt/library/oar/handle/123456789/26005 Title: The use of linear programming in audit task planning Authors: Uyar, Suleyman; Yelgen, Esin Abstract: In audit firms, the auditing activities, operating periods and hourly rates of the auditors differ as regards to their status. Under normal circumstances, task planning in auditing is made by taking the professional judgment of a responsible auditor into account besides the qualitative characteristics of the auditors. However, it can also be made by means of a mathematical model assuming that auditors with the same title have similar characteristics. By this way, labor costs are minimized. In this context, the aim of this study is to make a task planning by assigning auditors to auditing activities through a linear programming model in a way to minimize the costs. Linear programming model is one of the methods used in solving optimization problems. The model which is set with various assumptions has been analysed through WINQSB packaged software called “Linear and Integer Programming”. As a result of the modelling study, the number of hours and the kind of auditing activity in which the auditors are supposed to carry out have been specified and thus the most optimum cost has been found out. 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26004 Title: A content analysis of the articles subject environmental accounting field published in academic journals in Turkey between 2006-2014 Authors: Senturk, Fatih; Findik, Hakki Abstract: Scientific researches subject environmental issues are increasing in accounting field as well as other fields. Nowadays, environmental element is not just input for production but also it becomes a topic which needs to be taken as a cost element and it must be protected continuously before production, after production and in production process itself. Hence, it’s a requirement of social responsibility concept in the accounting that physical, financial and cost dimensions of environmental changes occurring because of the business operations need to be determined, measured and reported to relevants by observing in the accounting system. Spreading this environmentally sensitive approach in every layer of society would be an encouraging factor for companies to study in environmental accounting applications. In this study, a content analysis is applied to articles in enviromental fields published in Turkey between 2006- 2014. 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/25999 Title: The relationship between corporate social responsibility and accounting with the perspective of professional accountants Authors: Koroglu, Cagri; Ersoz, Huseyin Onlem Abstract: Corporate Social Responsibility (CSR) which is applied in the whole world has become one of the most important concepts discussed on. CSR issue is the acceptance of responsibility for the business stakeholders and become a concept to ensure the to meet of these responsibilities to its stakeholders. For achieving the CSR activities of businesses, it is assumed that accounting is one of the important tools. In this study, we have tried to reveal the relationship between accounting and CSR. For this purpose, members of accounting profession in Akhisar were asked to evaluate their serving businesses and their accounting informations in terms of CSR. The data obtained in the survey were analyzed using the statistical package program. The study findings were evaluated than conclusions and recommendations were developed. 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/25996 Title: Determination of undergraduate students' perceptions for the introduction of accounting courses Authors: Demirel Utku, Burcu; Erol, Ibrahim Abstract: The purpose of this study is determining differences at the beginning and end of semester perceptions of students who take first time accounting courses. The reason for doing the research is providing recommendations for enhancing success at accounting courses. The research was done first grade students of business administration and economics departments of Akdeniz University Faculty of Economics and Administrative Sciences. For getting the aim a survey is used two times at the beginning and end of period. With the consequences of 164 surveys evaluations, excluding some of the dimensions of accounting courses, the perceptions about accounting courses at the beginning are more negative than the perceptions at the end of period. 2015-01-01T00:00:00Z