EVALUATION OF THE BUSINESS CAPACITY LIMITATION (TAXPAYER QUOTA) SYSTEM IN THE CONTEXT OF THE ACCOUNTING PROFESSION AND THE SOLUTION OF THE UNFAIR COMPETITION PROBLEM IN THE PROFESSION

Ünal Arslan; Metin Kılıç

Makale detayları

EVALUATION OF THE BUSINESS CAPACITY LIMITATION (TAXPAYER QUOTA) SYSTEM IN THE CONTEXT OF THE ACCOUNTING PROFESSION AND THE SOLUTION OF THE UNFAIR COMPETITION PROBLEM IN THE PROFESSION

Yazarlar:

Ünal Arslan | Metin Kılıç

Yayıncı:

Zonguldak Bulent Ecevit University

Ana Başlıklar:

Finans ve Yatırım (Diğer)

Dergi:

Uluslararası Yönetim İktisat ve İşletme Dergisi Vol.20 Issue ICMEB'24 Özel Sayı, pp.175-188

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317424

pISSN:

2147-9208

Anahtar kelimeler:

Özet:

 It can be said that competition is constantly increasing in the accounting profession, as in all other professions. However, it is also seen that accounting professionals resort to unfair actions in this competition. In the conducted research, It is aimed to evaluate the work capacity limitation system, called taxpayer quota by accounting professionals, which can be implemented by the Ministry of Treasury and Finance of the Republic of Türkiye, in the context of the accounting profession and the solution to the problem of unfair competition in the profession. The research was designed in accordance with the phenomenological pattern, which is one of the qualitative research patterns. Within the scope of the research, pre-prepared questions about the work capacity limitation system were asked to 7 professionals who continue their activities with the title of Certified Public Accountant CPA in the city center of Sinop, and the answers given by the professionals to these questions were obtained by standardized open-ended interview method. In the research where descriptive analysis method was used to analyze the data, regarding the work capacity limitation system of professional accountants; Evaluations regarding the applicability of the system, whether it is desired by members of the profession, whether it will create negativities for the accounting profession, and its impact on solving the problem of unfair competition and other problems of the accounting profession have been put forward.

 It can be said that competition is constantly increasing in the accounting profession, as in all other professions. However, it is also seen that accounting professionals resort to unfair actions in this competition. In the conducted research, It is aimed to evaluate the work capacity limitation system, called taxpayer quota by accounting professionals, which can be implemented by the Ministry of Treasury and Finance of the Republic of Türkiye, in the context of the accounting profession and the solution to the problem of unfair competition in the profession. The research was designed in accordance with the phenomenological pattern, which is one of the qualitative research patterns. Within the scope of the research, pre-prepared questions about the work capacity limitation system were asked to 7 professionals who continue their activities with the title of Certified Public Accountant CPA in the city center of Sinop, and the answers given by the professionals to these questions were obtained by standardized open-ended interview method. In the research where descriptive analysis method was used to analyze the data, regarding the work capacity limitation system of professional accountants; Evaluations regarding the applicability of the system, whether it is desired by members of the profession, whether it will create negativities for the accounting profession, and its impact on solving the problem of unfair competition and other problems of the accounting profession have been put forward.

 It can be said that competition is constantly increasing in the accounting profession, as in all other professions. However, it is also seen that accounting professionals resort to unfair actions in this competition. In the conducted research, It is aimed to evaluate the work capacity limitation system, called taxpayer quota by accounting professionals, which can be implemented by the Ministry of Treasury and Finance of the Republic of Türkiye, in the context of the accounting profession and the solution to the problem of unfair competition in the profession. The research was designed in accordance with the phenomenological pattern, which is one of the qualitative research patterns. Within the scope of the research, pre-prepared questions about the work capacity limitation system were asked to 7 professionals who continue their activities with the title of Certified Public Accountant CPA in the city center of Sinop, and the answers given by the professionals to these questions were obtained by standardized open-ended interview method. In the research where descriptive analysis method was used to analyze the data, regarding the work capacity limitation system of professional accountants; Evaluations regarding the applicability of the system, whether it is desired by members of the profession, whether it will create negativities for the accounting profession, and its impact on solving the problem of unfair competition and other problems of the accounting profession have been put forward.

 Muhasebe mesleğinde de diğer tüm mesleklerde olduğu gibi rekabetin sürekli arttığı söylenebilir. Ancak muhasebe meslek mensuplarının bu rekabette başarılı olabilmek için haksız eylemlere başvurduğu da görülmektedir. Gerçekleştirilen araştırmanın amacı, Türkiye Cumhuriyeti Hazine ve Maliye Bakanlığının uygulayabileceği muhasebe meslek mensuplarının mükellef kotası olarak adlandırdığı iş kapasitesi sınırlaması sisteminin meslek mensuplarınca muhasebe mesleği ve meslekteki haksız rekabet sorununun çözümü bağlamında nasıl değerlendirildiğini ortaya koymaktır. Araştırma, nitel araştırma desenlerinden biri olan olgubilim desenine uygun olarak düzenlenmiştir. Araştırma kapsamında, Sinop il merkezinde Serbest Muhasebeci Mali Müşavir SMMM unvanı ile faaliyetini sürdüren 7 meslek mensubuna iş kapasitesi sınırlaması sistemiyle ilgili önceden hazırlanmış sorular yöneltilmiş, meslek mensuplarının bu sorulara vermiş oldukları cevaplar standartlaşmış açık uçlu görüşme yöntemiyle elde edilmiştir. Verilerin çözümlenmesinde betimsel analiz yönteminin kullanıldığı araştırmada, muhasebe meslek mensuplarının iş kapasitesi sınırlaması sistemiyle ilgili olarak; sistemin uygulanabilirliği, meslek mensuplarınca istenip istenmediği, muhasebe mesleği için olumsuzluk yaratıp yaratmayacağı, haksız rekabet sorununun ve muhasebe mesleğinin diğer sorunlarının çözümündeki etkisine ilişkin değerlendirmeleri ortaya konulmuştur.

Makale detayları

EVALUATION OF THE BUSINESS CAPACITY LIMITATION (TAXPAYER QUOTA) SYSTEM IN THE CONTEXT OF THE ACCOUNTING PROFESSION AND THE SOLUTION OF THE UNFAIR COMPETITION PROBLEM IN THE PROFESSION

Yazarlar:

Ünal Arslan | Metin Kılıç

Yayıncı:

Zonguldak Bulent Ecevit University

Ana Başlıklar:

Finans ve Yatırım (Diğer)

Dergi:

Uluslararası Yönetim İktisat ve İşletme Dergisi Vol.20 Issue ICMEB'24 Özel Sayı, pp.175-188

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317424

pISSN:

2147-9208

Accounting Profession

Unfair Competition

Taxpayer Quota.Muhasebe Mesleği

Haksız Rekabet

Mükellef Kotası.

Sayı

Makale detayları

EVALUATION OF THE BUSINESS CAPACITY LIMITATION (TAXPAYER QUOTA) SYSTEM IN THE CONTEXT OF THE ACCOUNTING PROFESSION AND THE SOLUTION OF THE UNFAIR COMPETITION PROBLEM IN THE PROFESSION

Yazarlar: Ünal Arslan | Metin Kılıç

Yayıncı: Zonguldak Bulent Ecevit University

Ana Başlıklar: Finans ve Yatırım (Diğer)

Dergi: Uluslararası Yönetim İktisat ve İşletme Dergisi Vol.20 Issue ICMEB'24 Özel Sayı, pp.175-188

Belge Tipi: Makale

Yayın Tarihi: 10/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001317424

pISSN: 2147-9208

Accounting Profession

Unfair Competition

Taxpayer Quota.Muhasebe Mesleği

Haksız Rekabet

Mükellef Kotası.

Sayı

Yazarlar:

Ünal Arslan | Metin Kılıç

Yayıncı:

Zonguldak Bulent Ecevit University

Ana Başlıklar:

Finans ve Yatırım (Diğer)

Dergi:

Uluslararası Yönetim İktisat ve İşletme Dergisi Vol.20 Issue ICMEB'24 Özel Sayı, pp.175-188

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317424

pISSN:

2147-9208