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   Global Credit Crunch and Accounting  
   
نویسنده BENGÜ Haluk ,CAN Ahmet Vecdi ,DEMİRGÜNEŞ Kartal
منبع journal of management and economics - 2014 - دوره : 21 - شماره : 2 - صفحه:109 -128
چکیده    The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. can accounting be blamed for economic or financial crises? is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? in other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? the objective of this communiqué is to open the above-mentioned questions up for discussion. the answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. this study is expected to be inspirational for further empirical studies to be carried out in this domain.
کلیدواژه Global Credit Crunch ,Accounting ,Auditing ,Accounting Standards ,Accounting and Auditing Profession
آدرس Niğde University, Faculty of Economics and Administrative Sciences, Turkey, Sakarya University, Faculty of Economics and Administrative Sciences, Turkey, Ahi Evran University, Faculty of Economics and Administrative Sciences, Turkey
 
     
   
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