Internal control activities in small Turkish companies
The purpose of this paper is to present major outcomes from an empirical study concerning internal control activities in small Turkish companies, as to propose the improvement guidelines. Methods of analysis and synthesis, descriptive statistics, and statistical comparison were used. The collected d...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Split, Faculty of Economics
2017-01-01
|
| Series: | Management : Journal of Contemporary Management Issues |
| Subjects: | |
| Online Access: | http://hrcak.srce.hr/file/280827 |
| _version_ | 1818807150658453504 |
|---|---|
| author | Ismail Bilgi Lyudmila Mihaylova Emil Papazov |
| author_facet | Ismail Bilgi Lyudmila Mihaylova Emil Papazov |
| author_sort | Ismail Bilgi |
| collection | DOAJ |
| description | The purpose of this paper is to present major outcomes from an empirical study concerning internal control activities in small Turkish companies, as to propose the improvement guidelines. Methods of analysis and synthesis, descriptive statistics, and statistical comparison were used. The collected data was processed with the help of the SPSS software. Тhe study is limited to organizations based in the European part of Turkey. Most of them operate in areas around large cities, such as Istanbul, Edirne, Kırklareli, and Tekirdağ. They employ on average 19-20 people and have a turnover of about TRY 3 million (≈€715,000, https://sdw.ecb.europa.eu) on average. The survey concentrates mainly on small family businesses, which have been present on the market for more than ten years, with managers of good education and other characteristics that presuppose availability of internal control systems. The research results were used to compile main points of a SWOT analysis, as a part of the broader effort to help modernizing the internal control system in Turkish small businesses. |
| first_indexed | 2024-12-18T19:21:06Z |
| format | Article |
| id | doaj.art-10924ce697cc41748cf8b87a90bf575d |
| institution | Directory Open Access Journal |
| issn | 1331-0194 1846-3363 |
| language | English |
| last_indexed | 2024-12-18T19:21:06Z |
| publishDate | 2017-01-01 |
| publisher | University of Split, Faculty of Economics |
| record_format | Article |
| series | Management : Journal of Contemporary Management Issues |
| spelling | doaj.art-10924ce697cc41748cf8b87a90bf575d2022-12-21T20:55:59ZengUniversity of Split, Faculty of EconomicsManagement : Journal of Contemporary Management Issues1331-01941846-33632017-01-0122Special Issue6983Internal control activities in small Turkish companiesIsmail Bilgi0Lyudmila Mihaylova1Emil Papazov2"Angel Kanchev" University of Ruse"Angel Kanchev" University of RuseUniversity of National and World Economy (UNWE)The purpose of this paper is to present major outcomes from an empirical study concerning internal control activities in small Turkish companies, as to propose the improvement guidelines. Methods of analysis and synthesis, descriptive statistics, and statistical comparison were used. The collected data was processed with the help of the SPSS software. Тhe study is limited to organizations based in the European part of Turkey. Most of them operate in areas around large cities, such as Istanbul, Edirne, Kırklareli, and Tekirdağ. They employ on average 19-20 people and have a turnover of about TRY 3 million (≈€715,000, https://sdw.ecb.europa.eu) on average. The survey concentrates mainly on small family businesses, which have been present on the market for more than ten years, with managers of good education and other characteristics that presuppose availability of internal control systems. The research results were used to compile main points of a SWOT analysis, as a part of the broader effort to help modernizing the internal control system in Turkish small businesses.http://hrcak.srce.hr/file/280827Internal controlSMEsManagement analysis |
| spellingShingle | Ismail Bilgi Lyudmila Mihaylova Emil Papazov Internal control activities in small Turkish companies Management : Journal of Contemporary Management Issues Internal control SMEs Management analysis |
| title | Internal control activities in small Turkish companies |
| title_full | Internal control activities in small Turkish companies |
| title_fullStr | Internal control activities in small Turkish companies |
| title_full_unstemmed | Internal control activities in small Turkish companies |
| title_short | Internal control activities in small Turkish companies |
| title_sort | internal control activities in small turkish companies |
| topic | Internal control SMEs Management analysis |
| url | http://hrcak.srce.hr/file/280827 |
| work_keys_str_mv | AT ismailbilgi internalcontrolactivitiesinsmallturkishcompanies AT lyudmilamihaylova internalcontrolactivitiesinsmallturkishcompanies AT emilpapazov internalcontrolactivitiesinsmallturkishcompanies |