Global Credit Crunch and Accounting
The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemina...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
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Celal Bayar University
2015-12-01
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| Series: | Yönetim ve Ekonomi |
| Subjects: | |
| Online Access: | http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C21S22014/109-128.pdf |
| _version_ | 1828032068931551232 |
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| author | Haluk BENGÜ Ahmet Vecdi CAN Kartal DEMİRGÜNEŞ |
| author_facet | Haluk BENGÜ Ahmet Vecdi CAN Kartal DEMİRGÜNEŞ |
| author_sort | Haluk BENGÜ |
| collection | DOAJ |
| description | The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values?
The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain. |
| first_indexed | 2024-04-10T14:59:55Z |
| format | Article |
| id | doaj.art-740bd75f745744a7ae05ae62f3646bfc |
| institution | Directory Open Access Journal |
| issn | 1302-0064 1302-0064 |
| language | deu |
| last_indexed | 2024-04-10T14:59:55Z |
| publishDate | 2015-12-01 |
| publisher | Celal Bayar University |
| record_format | Article |
| series | Yönetim ve Ekonomi |
| spelling | doaj.art-740bd75f745744a7ae05ae62f3646bfc2023-02-15T16:07:10ZdeuCelal Bayar UniversityYönetim ve Ekonomi1302-00641302-00642015-12-01212109128Global Credit Crunch and AccountingHaluk BENGÜAhmet Vecdi CANKartal DEMİRGÜNEŞThe concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C21S22014/109-128.pdfGlobal Credit CrunchAccountingAuditingAccounting StandardsAccounting and Auditing ProfessionKüresel Finansal KrizMuhasebeDenetimMuhasebe StandartlarıMuhasebe ve Denetim Mesleği |
| spellingShingle | Haluk BENGÜ Ahmet Vecdi CAN Kartal DEMİRGÜNEŞ Global Credit Crunch and Accounting Yönetim ve Ekonomi Global Credit Crunch Accounting Auditing Accounting Standards Accounting and Auditing Profession Küresel Finansal Kriz Muhasebe Denetim Muhasebe Standartları Muhasebe ve Denetim Mesleği |
| title | Global Credit Crunch and Accounting |
| title_full | Global Credit Crunch and Accounting |
| title_fullStr | Global Credit Crunch and Accounting |
| title_full_unstemmed | Global Credit Crunch and Accounting |
| title_short | Global Credit Crunch and Accounting |
| title_sort | global credit crunch and accounting |
| topic | Global Credit Crunch Accounting Auditing Accounting Standards Accounting and Auditing Profession Küresel Finansal Kriz Muhasebe Denetim Muhasebe Standartları Muhasebe ve Denetim Mesleği |
| url | http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C21S22014/109-128.pdf |
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