{"id":"https://openalex.org/W2948760301","doi":null,"title":"Muhasebe kalitesini etkileyen fakt\u00f6rler ve T\u00fcrkiye'deki durum","display_name":"Muhasebe kalitesini etkileyen fakt\u00f6rler ve T\u00fcrkiye'deki durum","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W2948760301","mag":"2948760301"},"language":"tr","primary_location":{"id":"pmh:oai:dergipark.org.tr:article/396089","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","pdf_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","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"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086722350","display_name":"\u00dcmit G\u00fccenme Gen\u00e7o\u011flu","orcid":"https://orcid.org/0000-0002-8034-9063","observed_orcids":["https://orcid.org/0000-0002-8034-9063"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u00dcmit G\u00fccenme Gen\u00e7o\u011flu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-8034-9063","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5028966725","display_name":"Yasemin Ertan","orcid":"https://orcid.org/0000-0002-9193-3396","observed_orcids":["https://orcid.org/0000-0002-9193-3396"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yasemin Ertan","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9193-3396","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1623,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.93905059,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":"53","first_page":"1","last_page":"24"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.48539999127388,"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":0.48539999127388,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.48019999265670776,"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":0.011500000022351742,"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/accounting-quality","display_name":"accounting quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8199999928474426},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.9670000076293945},{"id":"https://openalex.org/keywords/turkish-accounting-standards","display_name":"Turkish Accounting Standards","score":0.6779999732971191},{"id":"https://openalex.org/keywords/turkish-financial-reporting-standards","display_name":"Turkish Financial Reporting Standards","score":0.984000027179718},{"id":"https://openalex.org/keywords/common-language","display_name":"common language","score":0.4490000009536743}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.44848570227622986},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.35531994700431824},{"id":"https://openalex.org/C29456083","wikidata":"https://www.wikidata.org/wiki/Q1221899","display_name":"Gynecology","level":1,"score":0.3409198522567749},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.2508392930030823},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.1693720817565918}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:dergipark.org.tr:article/396089","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","pdf_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","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"},{"id":"pmh:cc779b73-5275-473c-a948-2cdc8a9189e8","doi":null,"is_oa":false,"landing_page_url":"https://avesis.uludag.edu.tr/publication/details/cc779b73-5275-473c-a948-2cdc8a9189e8/oai","pdf_url":null,"source":{"id":"https://openalex.org/S7407055210","display_name":"Bursa Uludag University - AVESIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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"},{"id":"pmh:oai:dergipark.gov.tr:article/396089","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/mufad/issue/35632/396089","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: 53\\n 1-24\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2948760301","doi":null,"is_oa":false,"landing_page_url":"https://app.trdizin.gov.tr/makale/TVRZNU56UXdNQT09/muhasebe-kalitesini-etkileyen-faktorler-ve-turkiye-deki-durum-","pdf_url":null,"source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":false,"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":null,"is_accepted":false,"is_published":false,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":null}],"best_oa_location":{"id":"pmh:oai:dergipark.org.tr:article/396089","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","pdf_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35632/396089","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"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2948760301.pdf","grobid_xml":"https://content.openalex.org/works/W2948760301.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4300527037","https://openalex.org/W7132022084","https://openalex.org/W2919378753","https://openalex.org/W2997647033","https://openalex.org/W7015770293","https://openalex.org/W2339311379","https://openalex.org/W1516774865","https://openalex.org/W4289023305","https://openalex.org/W2985816490","https://openalex.org/W7132486207"],"abstract_inverted_index":{"Muhasebe":[0,4,65],"kalitesi":[1,43],"nedir?":[2],"Uluslararas\u0131":[3,6],"Standartlar\u0131/":[5,66],"Finansal":[7,68],"raporlama":[8],"Standartlar\u0131":[9],"(":[10],"IASs/IFRSs\u2019yi":[11],")":[12],"ile":[13],"uyumlu":[14],"muhasebe":[15,23,26,42,46,72],"uygulamalar\u0131n\u0131n":[16],"ger\u00e7ekle\u015ftirilmesi,":[17],"yani":[18],"yaln\u0131zca":[19],"ortak":[20,22],"dil,":[21],"ilkelerinin":[24],"kullan\u0131lmas\u0131,":[25],"kalitesinin":[27],"artt\u0131r\u0131lmas\u0131":[28],"i\u00e7in":[29],"yeterli":[30],"midir?":[31],"Sorular\u0131na":[32],"cevap":[33],"aramak":[34],"\u00fczere":[35],"ger\u00e7ekle\u015ftirilen":[36],"bu":[37],"\u00e7al\u0131\u015fmada,":[38],"literat\u00fcr":[39],"taramas\u0131":[40],"yap\u0131larak":[41],"kavram\u0131":[44],"ve":[45,63],"kalitesini":[47],"etkileyen":[48],"fakt\u00f6rler":[49,54],"hakk\u0131nda":[50],"a\u00e7\u0131klamalar":[51],"yap\u0131lm\u0131\u015ft\u0131r.":[52],"Bu":[53],"a\u00e7\u0131s\u0131ndan":[55],"\u00fclkemizdeki":[56],"durum,":[57],"ger\u00e7ekle\u015ftirilmi\u015f":[58],"olan":[59],"\u00e7al\u0131\u015fmalar":[60],"do\u011frultusunda":[61],"yorumlanm\u0131\u015f":[62],"T\u00fcrkiye":[64,67],"Raporlama":[69],"Standartlar\u0131(TMS/TFRS)\u2019n\u0131n,":[70],"\u00fclkemiz":[71],"sistemi":[73],"\u00fczerindeki":[74],"olas\u0131":[75],"etkileri":[76],"\u00fczerinde":[77],"durulmu\u015ftur.":[78]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-06-14T00:00:00"}