https://www.um.edu.mt/library/oar/handle/123456789/27005 Thu, 16 Apr 2026 23:56:39 GMT 2026-04-16T23:56:39Z https://www.um.edu.mt/library/oar/handle/123456789/26015 Title: A research about the factors that affect the ethical decision process of the students taking accounting Authors: Akyatan, Ayca; Angay Kutluk, Filiz Abstract: In our study, we investigated whether the department, grade and having taken accounting ethics courses affect the ethical decison-making of first grade and fourth grade students attending Business Administration and Public Finance departments of Akdeniz University. According to our findings, which are in conformity with other studies, women have a stronger ethical judgement, business administration students have more flexible ethical values and the students that have already taken accounting ethics courses have stronger ethical values. Considering the findings of this work and other studies, we conclude that it may be helpful if the students were given accounting ethics courses. Thu, 01 Jan 2015 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/26015 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26014 Title: Accounting system organization in accommodation sector in context of effective internal control : a case analysis Authors: Akturk, Ahmet Abstract: Today, tourism sector makes a significant contribution to gross national product and employment by growing rapidly. In spite of rapid growth, the number of the hotels that pass into other hands in the sector indicates the fact that there are some problems in the sector. One of the issues that should be discussed in solution of these problems is internal control systems. The importance of accounting systems cannot be ignored in the formation of effective internal systems. From this point of view, in this study, a company's accounting system that operates in accommodation business has been analyzed in the terms of objective organization, staff, software, hardware, reports and external factors in the context of forming an effective internal control system. The current state was compared with the information in the literature and the existence of various problems was determined. Suggestions have been made for the solution. Thu, 01 Jan 2015 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/26014 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26012 Title: Evaluating the internal control system in SMEs and a study of the manufacturing industry in Kayseri Authors: Tanc, Ahmet; Ozhan, Adil Abstract: In recent years, fraudulent financial reporting scandals have abused the stake holders’ confidence to company managements. The existence of welldesigned internal control system is very important in terms of the success of the business strategies and reliable financial reports. Reliability of financial reporting, effectiveness and efficiency of business operations, regulatory and other regulations compliance creates the objectives of internal control. In this context, the main objective of the study is to identify the problems and current situation regarding this issue by examining the approach of internal control systems of the SMEs especially which operating in the industrial field. According to the main findings which obtained in this connection, the majority of firms are aware of the benefits of internal control systems whether or not they have well-designed internal control system. Also, the significant relationships between SMEs’ current internal structure and attitudes of SMEs on internal control were found. Although internal control is a system which is designed and sustained by the participation of all managers and other personnel in an organisation, it is seen that responsibility about this subject is given only one department such as accounting-finance. On the other hand, according to the survey it is also observed that most of SME managers are used concepts of internal control and internal audit interchangeably despite being different from each other. Thu, 01 Jan 2015 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/26012 2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26001 Title: Opinions about "alternative methods of evaluation and quantification" in accounting education Authors: Kutlu, Huseyin Ali; Ozturk, Seyhan Abstract: Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluation?”. This question concerns not only accounting educators but also pedagogues. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of research which located in literature. Thu, 01 Jan 2015 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/26001 2015-01-01T00:00:00Z