Financial Statement, Accounting, Investigation Of The Basic Financial Statement Knowledge Levels Of Private Accountant And Financial Advisors In Terms Of Various Variables

SMMM’lerin Temel Mali Tablo Bilgi Düzeylerinin Çeşitli Değişkenler Açısından İncelenmesi

Abstract

Information and communication technologies have become an integral part of working life, and thanks to important developments in recent years, many business processes have become shorter and more efficient. These technological developments have greatly increased the importance of knowledge and the impact of competitiveness. Managers who want to provide quick access to information and make decision processes more effective are responsible for not only collecting data but also analyzing this data and turning it into meaningful information. In many businesses, this task is usually performed by accounting and finance department heads, CPAs and Certified Public Accountants. This study aims to examine the views of CPA's on the structure and content of financial statements. In addition, another purpose of the study is to determine whether the answers given by CPA's differ according to gender, length of service in the profession, place of duty, age and education level.

In the data collection step of this study, a personal information form and the "Basic Financial Statement Information Level Scale" developed by the researchers were used. "Descriptive Method", one of the quantitative research methods, was preferred as the research method in the research. 260 CPA registered and actively working in the SMMMO in Sivas province constitute the population of the research, and 163 people reached face to face with the convenience sampling method constitute the sample of the research. Data analysis was done with the help of SPSS 27.0 statistical package program. With the Kolmogorov-Smirnov Normality Test, it was concluded that the distribution of the data was not normal. In this case, Kruskal Wallis H, Mann Whitney U and Mann Whitney U Test with Bonferroni Correction were used.

As a result of the research, the answers given by CPA's to the statements in the Basic Financial Statement Knowledge Level Scale; It was determined that there was no statistically significant difference according to the variables of gender, place of duty, age and working time in the profession, and there was a statistically significant difference according to the education level variable. In addition, it was concluded that people in the undergraduate education group attach more importance to the expressions in the scale compared to people in both the associate and graduate education groups.