{"id":"https://openalex.org/W4283207701","doi":"https://doi.org/10.31460/mbdd.1066621","title":"KR\u0130PTO VARLIKLARIN MUHASEBELE\u015eT\u0130R\u0130LMES\u0130","display_name":"KR\u0130PTO VARLIKLARIN MUHASEBELE\u015eT\u0130R\u0130LMES\u0130","publication_year":2022,"publication_date":"2022-06-21","ids":{"openalex":"https://openalex.org/W4283207701","doi":"https://doi.org/10.31460/mbdd.1066621"},"language":"tr","primary_location":{"id":"doi:10.31460/mbdd.1066621","doi":"https://doi.org/10.31460/mbdd.1066621","is_oa":true,"landing_page_url":"https://doi.org/10.31460/mbdd.1066621","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2226646","source":{"id":"https://openalex.org/S4210201570","display_name":"Muhasebe Bilim D\u00fcnyas\u0131 Dergisi","issn_l":"1302-258X","issn":["1302-258X","2564-7164"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","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 Bilim D\u00fcnyas\u0131 Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/tr/download/article-file/2226646","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5102853139","display_name":"Mustafa Alici","orcid":"https://orcid.org/0000-0001-7336-3927","observed_orcids":["https://orcid.org/0000-0001-7336-3927"]},"institutions":[{"id":"https://openalex.org/I4405266377","display_name":"Ministry of Trade","ror":"https://ror.org/02jfryy43","country_code":"TR","type":"government","lineage":["https://openalex.org/I4405266377"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Mustafa ALICI","raw_affiliation_strings":["Ticaret Bakanl\u0131\u011f\u0131"],"raw_orcid":"https://orcid.org/0000-0001-7336-3927","affiliations":[{"raw_affiliation_string":"Ticaret Bakanl\u0131\u011f\u0131","institution_ids":["https://openalex.org/I4405266377"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038462742","display_name":"Serap Sebahat Yan\u0131k","orcid":"https://orcid.org/0000-0001-7525-8717","observed_orcids":["https://orcid.org/0000-0001-7525-8717"]},"institutions":[{"id":"https://openalex.org/I3129222432","display_name":"Ankara Hac\u0131 Bayram Veli University","ror":"https://ror.org/05mskc574","country_code":"TR","type":"education","lineage":["https://openalex.org/I3129222432"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Serap YANIK","raw_affiliation_strings":["ANKARA HACI BAYRAM VEL\u0130 \u00dcN\u0130VERS\u0130TES\u0130"],"raw_orcid":"https://orcid.org/0000-0001-7525-8717","affiliations":[{"raw_affiliation_string":"ANKARA HACI BAYRAM VEL\u0130 \u00dcN\u0130VERS\u0130TES\u0130","institution_ids":["https://openalex.org/I3129222432"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.4905,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.88719254,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":96},"biblio":{"volume":"24","issue":"MODAVICA \u00d6zel Say\u0131s\u0131","first_page":"256","last_page":"297"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9115999937057495,"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":0.9115999937057495,"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":0.038100000470876694,"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/T10270","display_name":"Blockchain Technology Applications and Security","score":0.0272000003606081,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cryptocurrency-accounting","display_name":"cryptocurrency accounting","score":0.8610000014305115},{"id":"https://openalex.org/keywords/crypto-assets","display_name":"crypto-assets","score":0.5740000009536743},{"id":"https://openalex.org/keywords/bitcoin","display_name":"Bitcoin","score":0.75},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7329999804496765},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.7940000295639038},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.47200000286102295},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.48899999260902405},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.35100001096725464},{"id":"https://openalex.org/keywords/smart-contracts","display_name":"smart contracts","score":0.6840000152587891},{"id":"https://openalex.org/keywords/tokenization","display_name":"tokenization","score":0.33000001311302185}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.42317354679107666},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3800172209739685},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.18665271997451782}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.31460/mbdd.1066621","doi":"https://doi.org/10.31460/mbdd.1066621","is_oa":true,"landing_page_url":"https://doi.org/10.31460/mbdd.1066621","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2226646","source":{"id":"https://openalex.org/S4210201570","display_name":"Muhasebe Bilim D\u00fcnyas\u0131 Dergisi","issn_l":"1302-258X","issn":["1302-258X","2564-7164"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","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 Bilim D\u00fcnyas\u0131 Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/1066621","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/mbdd/issue/69487/1066621","pdf_url":"https://dergipark.org.tr/tr/pub/mbdd/issue/69487/1066621","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":"The World of Accounting Science","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.31460/mbdd.1066621","doi":"https://doi.org/10.31460/mbdd.1066621","is_oa":true,"landing_page_url":"https://doi.org/10.31460/mbdd.1066621","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2226646","source":{"id":"https://openalex.org/S4210201570","display_name":"Muhasebe Bilim D\u00fcnyas\u0131 Dergisi","issn_l":"1302-258X","issn":["1302-258X","2564-7164"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","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 Bilim D\u00fcnyas\u0131 Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4283207701.pdf","grobid_xml":"https://content.openalex.org/works/W4283207701.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W2162656107","https://openalex.org/W2172192589","https://openalex.org/W2339420092","https://openalex.org/W2344323817","https://openalex.org/W2608807382","https://openalex.org/W2616512672","https://openalex.org/W2802169853","https://openalex.org/W2888906736","https://openalex.org/W2901246775","https://openalex.org/W2908114795","https://openalex.org/W2909077728","https://openalex.org/W2955658659","https://openalex.org/W2966390753","https://openalex.org/W2969479445","https://openalex.org/W2969785722","https://openalex.org/W3011695577","https://openalex.org/W3034676145","https://openalex.org/W3036253919"],"related_works":["https://openalex.org/W3011695577","https://openalex.org/W4405991077","https://openalex.org/W4221090233","https://openalex.org/W7219515189","https://openalex.org/W4321324586","https://openalex.org/W7106647626","https://openalex.org/W4312248858","https://openalex.org/W7035559437","https://openalex.org/W3133956959","https://openalex.org/W2908114795"],"abstract_inverted_index":{"2008":[0],"y\u0131l\u0131nda":[1],"Bitcoinin":[2],"tan\u0131t\u0131lmas\u0131n\u0131n":[3],"ard\u0131ndan":[4],"kripto":[5,7,86],"para,":[6],"varl\u0131k,":[8],"jeton,":[9],"da\u011f\u0131t\u0131lm\u0131\u015f":[10],"defter,":[11],"blokzincir,":[12],"ak\u0131ll\u0131":[13],"s\u00f6zle\u015fmeler,":[14],"merkeziyetsiz":[15],"uygulamalar":[16],"gibi":[17],"bir\u00e7ok":[18],"yeni":[19,47],"kavram":[20],"dilimizde":[21],"yer":[22],"edinmi\u015ftir.":[23],"Teknolojik":[24],"geli\u015fimler":[25],"beraberinde":[26],"i\u015fletmelerin":[27],"i\u015ftigal":[28],"etti\u011fi":[29],"ekonomik":[30],"varl\u0131klar\u0131":[31],"da":[32,77],"etkilemi\u015ftir.":[33],"Bu":[34,79],"varl\u0131klar":[35,50],"piyasada":[36],"al\u0131n\u0131p":[37],"sat\u0131lmakta,":[38],"i\u015flem":[39],"g\u00f6rmekte,":[40],"b\u00fcy\u00fck":[41],"mebla\u011flarda":[42],"parasal":[43],"b\u00fcy\u00fckl\u00fcklere":[44],"ula\u015fmaktad\u0131r.":[45],"\u0130\u015fletmeler":[46],"nesil":[48],"teknolojik":[49],"\u00fczerine":[51],"i\u015f":[52],"modeli":[53],"kurarken,":[54],"faaliyetlerinin":[55],"s\u0131n\u0131fland\u0131r\u0131lmas\u0131,":[56],"muhasebele\u015ftirilmesi,":[57],"\u00f6l\u00e7\u00fclmesi,":[58],"raporlanmas\u0131":[59],"ve":[60],"b\u00f6ylece":[61],"yat\u0131r\u0131mc\u0131lar\u0131na,":[62],"ortaklar\u0131na,":[63],"kamu":[64],"otoritelerine":[65],"yani":[66],"finansal":[67],"tablo":[68],"kullan\u0131c\u0131lar\u0131na":[69],"do\u011fru,":[70],"\u015feffaf,":[71],"ihtiyaca":[72],"uygun":[73],"bilgi":[74],"verilmesi":[75],"zorunlulu\u011fu":[76],"ka\u00e7\u0131n\u0131lmazd\u0131r.":[78],"\u00e7al\u0131\u015fmada;":[80],"d\u00fcnya":[81],"geneli":[82],"uygulamalar\u0131n":[83],"taranmas\u0131":[84],"yoluyla":[85],"varl\u0131klar\u0131n":[87],"uluslararas\u0131":[88],"muhasebe/finansal":[89],"raporlama":[90],"standartlar\u0131na":[91],"g\u00f6re":[92],"nas\u0131l":[93],"muhasebele\u015ftirilmesi":[94],"gerekti\u011fi":[95],"konusu":[96],"incelenmi\u015ftir.":[97],"B\u00f6ylece":[98],"\u00fclkemizde":[99],"muhasebe":[100],"alan\u0131nda":[101],"yap\u0131lacak":[102],"bir":[103],"mevzuat":[104],"\u00e7al\u0131\u015fmas\u0131na":[105],"altyap\u0131":[106],"olu\u015fturmak":[107],"ama\u00e7lanm\u0131\u015ft\u0131r.":[108]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-06-22T00:00:00"}
