Accountant

Because of efficiency and easiness that it provides, Information Technology (IT) usage has a vital meaning for all sectors. To derive benefits from IT completely, it has to be discovered in all aspects. The purpose of this study is to investigate the reasons behind accountants’ IT usage and in this context, compare two social psychology based theories; the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). The data, obtained through a questionnaire that was responded to
by 437 accountants, shows that if an accountant has a positive attitude and Subjective Norms (SN) towards IT usage, his/her intention towards IT usage is also positive, and the degree of intention is in proportion to the degree of perceived behavioral control. According to the stepwise regression analysis, TPB has higher predictive power than TRA.

Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS education, this paper reveals that accounting programmes worldwide have not sufficiently integrated IT knowledge and skills into the curriculum, thus resulting in the inability to produce graduates that meet the current needs of businesses. In terms of research, the paper starts with a discussion on issues relating to definition, scope and category of AIS research. In general, while IT revolution has offered various research opportunities, AIS research has provided ve...

Various arrangements have been made to increase the effectiveness of the audit. One of these arrangements is mandatory rotation. What is meant by the mandatory rotation is to increase the impartiality and independence of the auditor. Independence and impartiality are also indispensable for professional accountants. In this study, it is aimed to determine whether the mandatory rotation for independent auditors should be applied to accountants and to determine the view of the members of the profession in terms of mandatory rotation. Firstly, literature review has been done to determine the aims of the mandatory rotation for independent auditors. As a result of the review, it has been determined that the mandatory rotation for independent auditors is aimed at the desired characteristics of accounting activities. A questionnaire technique was conducted on the certified public accountants operating in Tokat province in order to determine the approaches of the members of the professions. The results show that professionals do not support the implementation of the mandatory rotation for accountants.
ÖZ: Denetimin etkinliğini artırmak için de çeşitli düzenlemeler yapılmıştır. Bu düzenlemelerden bir tanesi de zorunlu rotasyondur.  Rotasyon şartı ile amaçlanan denetçinin tarafsızlığını ve bağımsızlığını artırmaktır. Muhasebe meslek mensupları için de bağımsızlık ve tarafsızlık vazgeçilmez bir özelliktir. Bu çalışmada bağımsız denetimdeki rotasyon şartının muhasebe mesleğinde uygulanıp uygulanılmayacağının belirlenmesi ve meslek mensuplarının rotasyon şartına bakışlarının belirlenmesi amaçlanmıştır. Öncelikle denetimde uygulanan zorunlu rotasyon amaçlarını belirlemek için literatür incelemesi yapılmıştır. Yapılan inceleme sonucu bağımsız denetimde rotasyon şartının, muhasebe faaliyetlerinde de olması istenen özellikleri amaçladığı belirlenmiştir. Meslek mensuplarının bu şarta bakışını tespit etmek amacıyla Tokat ilinde faaliyet gösteren Serbest Muhasebeci Mali Müşavirler üzerinde anket tekniği ile bir araştırma yapılmıştır. Elde edilen sonuçlar, meslek mensuplarının Serbest Muhasebeci Mali Müşavirler için rotasyon şartının uygulanmasını desteklemediğini göstermektedir.