{"id":"https://openalex.org/W2909077728","doi":"https://doi.org/10.25095/mufad.510596","title":"Kripto De\u011fi\u015fim Ara\u00e7lar\u0131n\u0131n Muhasebele\u015ftirilmesi","display_name":"Kripto De\u011fi\u015fim Ara\u00e7lar\u0131n\u0131n Muhasebele\u015ftirilmesi","publication_year":2019,"publication_date":"2019-01-09","ids":{"openalex":"https://openalex.org/W2909077728","doi":"https://doi.org/10.25095/mufad.510596","mag":"2909077728"},"language":"tr","primary_location":{"id":"doi:10.25095/mufad.510596","doi":"https://doi.org/10.25095/mufad.510596","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.510596","pdf_url":"https://dergipark.org.tr/tr/download/article-file/622547","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/tr/download/article-file/622547","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008901761","display_name":"Sel\u00e7uk Yal\u00e7\u0131n","orcid":"https://orcid.org/0000-0002-9402-7524","observed_orcids":["https://orcid.org/0000-0002-9402-7524"]},"institutions":[{"id":"https://openalex.org/I3018710136","display_name":"K\u00fctahya Dumlup\u0131nar \u00dcniversitesi","ror":"https://ror.org/03jtrja12","country_code":"TR","type":"education","lineage":["https://openalex.org/I3018710136"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Sel\u00e7uk YAL\u00c7IN","raw_affiliation_strings":["K\u00dcTAHYA DUMLUPINAR \u00dcN\u0130VERS\u0130TES\u0130, UYGULAMALI B\u0130L\u0130MLER Y\u00dcKSEKOKULU"],"raw_orcid":"https://orcid.org/0000-0002-9402-7524","affiliations":[{"raw_affiliation_string":"K\u00dcTAHYA DUMLUPINAR \u00dcN\u0130VERS\u0130TES\u0130, UYGULAMALI B\u0130L\u0130MLER Y\u00dcKSEKOKULU","institution_ids":["https://openalex.org/I3018710136"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5008901761"],"corresponding_institution_ids":["https://openalex.org/I3018710136"],"apc_list":null,"apc_paid":null,"fwci":3.8268,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.92735806,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":"81","first_page":"101","last_page":"120"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8330000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8330000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.11429999768733978,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.01119999960064888,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"cryptocurrency","score":0.8519999980926514},{"id":"https://openalex.org/keywords/accounting-treatment","display_name":"accounting treatment","score":0.6520000100135803},{"id":"https://openalex.org/keywords/financial-statement-presentation","display_name":"financial statement presentation","score":0.7879999876022339},{"id":"https://openalex.org/keywords/tax-treatment","display_name":"tax treatment","score":0.43299999833106995},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.6470791697502136},{"id":"https://openalex.org/C29456083","wikidata":"https://www.wikidata.org/wiki/Q1221899","display_name":"Gynecology","level":1,"score":0.41586342453956604},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.38492366671562195},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.14988839626312256},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.12141650915145874}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.25095/mufad.510596","doi":"https://doi.org/10.25095/mufad.510596","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.510596","pdf_url":"https://dergipark.org.tr/tr/download/article-file/622547","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.gov.tr:article/510596","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/mufad/issue/42384/510596","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\\n Issue: 81\\n 101-120\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.org.tr:article/510596","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/42384/510596","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25095/mufad.510596","doi":"https://doi.org/10.25095/mufad.510596","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.510596","pdf_url":"https://dergipark.org.tr/tr/download/article-file/622547","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2909077728.pdf","grobid_xml":"https://content.openalex.org/works/W2909077728.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W2051574318","https://openalex.org/W2172192589","https://openalex.org/W2339420092","https://openalex.org/W2608807382","https://openalex.org/W2622621570","https://openalex.org/W2773896221","https://openalex.org/W2775571794","https://openalex.org/W2785114503","https://openalex.org/W3123299411","https://openalex.org/W4211068006","https://openalex.org/W4234321497","https://openalex.org/W4255458218","https://openalex.org/W4300303457"],"related_works":["https://openalex.org/W7219515189","https://openalex.org/W4405991077","https://openalex.org/W4380083924","https://openalex.org/W4283207701","https://openalex.org/W4221090233","https://openalex.org/W4405677344","https://openalex.org/W4321324586","https://openalex.org/W4387446916","https://openalex.org/W7126074610","https://openalex.org/W3011695577"],"abstract_inverted_index":{"Cryptocurrency":[0],"kelimesi":[1],"\u015fifreli":[2,5],"para":[3,14,54],"veya":[4,48,91],"de\u011fi\u015fim":[6,81,103],"arac\u0131":[7,104],"olarak":[8,93,105],"ifade":[9],"edilebilir.":[10],"\u00d6zellikle":[11],"2017":[12],"y\u0131l\u0131nda":[13],"birimleri":[15],"kar\u015f\u0131s\u0131nda":[16],"\u00e7ok":[17],"y\u00fcksek":[18,64],"oranlarda":[19],"de\u011fer":[20],"kazanmas\u0131yla":[21],"birlikte,":[22],"devlet":[23,46],"otoriteleri,":[24],"d\u00fczenleyici":[25,49],"kurulu\u015flar":[26],"ve":[27,34,52,55,71,119,126],"yat\u0131r\u0131mc\u0131lar\u0131n":[28],"dikkatini":[29],"\u00e7ekmi\u015ftir.":[30],"Devletler":[31],"bu":[32,86,99,107],"i\u015flem":[33],"olaylar\u0131":[35],"kay\u0131t":[36],"alt\u0131na":[37],"alma,":[38],"vergilendirme,":[39],"finansal":[40,73,127],"tablolarda":[41,128],"sunumu,":[42],"arkas\u0131nda":[43],"herhangi":[44],"bir":[45],"otoritesi":[47],"kurulu\u015f":[50],"olmamas\u0131":[51,70],"devletlerin":[53],"maliye":[56],"politikalar\u0131n\u0131":[57],"etkileme":[58],"ihtimali":[59],"konular\u0131yla":[60,76],"ilgilenirken,":[61],"yat\u0131r\u0131mc\u0131lar":[62],"volatilitesinin":[63],"olmas\u0131,":[65],"yapt\u0131klar\u0131":[66],"yat\u0131r\u0131m\u0131n":[67,72],"g\u00fcvence":[68],"alt\u0131nda":[69],"tablolara":[74],"yans\u0131t\u0131lamamas\u0131":[75],"ilgilidirler.":[77],"\u00c7al\u0131\u015fmam\u0131zda":[78],"\u00f6ncelikle":[79],"kripto":[80],"ara\u00e7lar\u0131":[82],"incelenmi\u015f,":[83],"daha":[84],"sonra":[85],"ara\u00e7lar\u0131n":[87,100],"para,":[88],"menkul":[89],"k\u0131ymet":[90],"emtia":[92],"tan\u0131mlanmas\u0131":[94],"ihtimalleri":[95],"ele":[96,131],"al\u0131nm\u0131\u015ft\u0131r.":[97,132],"Ayr\u0131ca":[98],"madencili\u011fini":[101],"yapan,":[102],"kullanan,":[106],"al\u0131m":[108],"sat\u0131m\u0131n\u0131":[109],"yapan":[110],"i\u015fletmeler":[111],"i\u00e7in":[112],"\u00fclkemizdeki":[113],"Muhasebe":[114,121],"Sistemi":[115],"Uygulama":[116],"Genel":[117],"Tebli\u011fleri":[118],"Uluslararas\u0131":[120],"Standartlar\u0131":[122],"h\u00fck\u00fcmleri":[123],"do\u011frultusunda":[124],"muhasebele\u015ftirme":[125],"sunum":[129],"konular\u0131":[130]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2019-01-25T00:00:00"}