Mehmet Durgut’s scientific contributions

FİNANSAL OLMAYAN BİLGİLERİN RAPORLANMASI: BIST’E KAYITLI İŞLETMELER ÜZERİNDE BİR ARAŞTIRMA

ICATES 2019 provides an ideal academic platform for researchers to present the latest research findings and describe emerging technologies, and directions in Engineering and Natural Sciences issues. The conference seeks to contribute to presenting novel research results in all aspects of Engineering, Technology and Natural Sciences. The conference aims to bring together leading academic scientists, researchers and research scholars to exchange and share their experiences and research results about all aspects of Engineering and Natural Sciences. It also provides the premier interdisciplinary forum for scientists, engineers, and practitioners to present their latest research results, ideas, developments, and applications in all areas of Engineering and Natural Sciences. The conference will bring together leading academic scientists, researchers and scholars in the domain of interest from around the world. The scientific program will focus on current advances in the research, production and use of Engineering and Natural Sciences with particular focus on their role in maintaining academic level in Engineering and Applied Sciences and elevating the science level. The conference's goal will to provide a scientific forum for all international prestige scholars around the world and enable the interactive exchange of state-of-the-art knowledge. The conference will focus on evidence-based benefits proven in clinical trials and scientific experiments.

The intention of this study is to find out the elements that affects the students to head accounting field, expected benefits of job choice and determine the correlation between job choices and some factors that have been expressed as decisive on the literature. The study has been made with 157 students who study in Giresun University Accounting and Tax department using the survey method. As the result, it's determined that the first element that affects the participants to choose accounting without their intent is 'performance in accounting at school' and the most important benefit that's been expected is 'opportunity to work for a large company'. It's determined that employer reputation factor, which is expressed as one of the factors that affect the job choices in literature, has the highest average points, while the career development factor has the lowest. Also a positive relation has been found between the 'job selection preferences' dependent variable and 'career development, salary and benefits, employer reputation, working environment, job security' independent variables. Using a regression analysis, it's been found that points which the students gave to factors that affect job choices affected the job selection preferences and these points are one of the predictors of job selection preferences.

On behalf of the organizing committee, we are pleased to announce that the International Conference on Agriculture, Technology, Engineering and Sciences (ICATES 2018) will be held from September 19 to 21, 2018 in Lviv, Ukraine. ICATES 2018 provides an ideal academic platform for researchers to present the latest research findings and describe emerging technologies, and directions in Engineering and Natural Sciences issues. The conference seeks to contribute to presenting novel research results in all aspects of Engineering, Technology and Natural Sciences. The conference aims to bring together leading academic scientists, researchers and research scholars to exchange and share their experiences and research results about all aspects of Engineering and Natural Sciences. It also provides the premier interdisciplinary forum for scientists, engineers, and practitioners to present their latest research results, ideas, developments, and applications in all areas of Engineering and Natural Sciences. The conference will bring together leading academic scientists, researchers and scholars in the domain of interest from around the world. The scientific program will focus on current advances in the research, production and use of Engineering and Natural Sciences with particular focus on their role in maintaining academic level in Engineering and Applied Sciences and elevating the science level. The conference's goal will to provide a scientific forum for all international prestige scholars around the world and enable the interactive exchange of state-of-the-art knowledge. The conference will focus on evidence-based benefits proven in clinical trials and scientific experiments.

Esas amacı, çıkar gruplarının bilgi ihtiyacını doğru bir sunumla en iyi şekilde karşılamak olan muhasebe ve finansal raporlama standartları, olayların finansal tablolara aktarılmasında gerçeğe uygunluk prensibini benimser. Bu prensip, işletmelerde kurumsal yönetimin, sorumluluk ve hesap verebilirlik ilkelerinin hayata geçirilebilmesi bakımından gereklidir. Gerçeğe uygun sunum, finansal tablolara aktarılacak olayların; tam, hatasız ve tarafsız olarak gerçek değerini yansıtacak şekilde açıklanmasıyla mümkün olur. İlk defa 1987 yılında hazırlanan tez çalışmasıyla başlayan ve günümüze kadar çeşitli yüksek lisans ve doktora tezlerine konu olan muhasebe ve finansal raporlama standartlarıyla ilgili Türkiye’de çok sayıda tez çalışması hazırlanmıştır. Bu çalışmanın amacı, 1987-2017 yılları arasında Türkiye’de muhasebe ve finansal raporlama standartları konusunda yapılmış lisansüstü tez çalışmalarının, içerik analizi yöntemiyle incelenerek istatistikî sonuçların bilgi kullanıcılarına sunulması olarak belirlenmiştir.

Emotional intelligence which can be defined as the ability to understand the emotions of oneself and others is one of the topics gaining importance in terms of particularly controlling and channeling emotions. Although there are many studies on emotional intelligence in the literature, there is limited number of studies focusing on accounting education. Emotional Quotient Inventory developed by BarOn (1997) has been used in this study which is focused the impact of emotional intelligence on accounting subject. In the survey carried out on 177 students who are attending accounting lessons in two different state universities in Turkey, it has been found that Independency, Self-Fulfillment, Social Responsibility, Flexibility and Problem Solving which are the components of emotional intelligence had an impact on the achievement of accounting subject. Therefore, it has been concluded that some sub-components of the emotional intelligence are influential on accounting achievement.