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MUHASEBENİN ÜRETTİĞİ BİLGİYE FARKLI AÇILARDAN BAKIŞLAR

The View of Accounting Information From Different Perspective

Journal Name:

  • Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi

Publication Year:

  • 2005

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In this study the accounting information generated by the accounting process has been viewed from different perspectives and evaluated. The accounting information plays an important role in the positive and negative assessments about the firm that are made by the related institutions and individuals. This information lends itself to the reduction of possible information asymmetry between the insiders and outsiders of the firm. Hence, by use of the accounting information a change in the attitude and act of the related people towards the firm can be seen. Moreover, the deployment of this information can enhance the effectiveness of the firm management.
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Abstract (Original Language): 
Bu makalede muhasebe sürecinde üretilen finansal raporların sunduğu bilgilere farklı açılardan bakıp bir değerlendirme yapılmıştır. Muhasebenin ürettiği bilgi ilgili kişi ve kurumların söz konusu firma hakkında olumlu veya olumsuz yönde karar vermesinde önemli bir rol oynar. Bu bilgi, firma içindekilerle firma dışındakiler arasında oluşması olası asimetrik bilgiyi azaltıcı etki yapar. Dolayısıyla muhasebenin ürettiği bilginin kullanılmasıyla firmayla ilgililerin firmaya karşı tutum ve davranışlarında bir değişme söz konusu olabilir. Bununla birlikte bu bilgi firmayı yönetenler içinde yönetimde etkinliği artrıcı bir etki sağlar.
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  • 2
107-125
  • Turkish

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