Strategic thinking skills of accountants during adoption of IFRS and the new Turkish Commercial Code: A survey from Turkey
| dc.contributor.author | Kargin, S | |
| dc.contributor.author | Aktas, R | |
| dc.date.accessioned | 2024-07-18T11:40:24Z | |
| dc.date.available | 2024-07-18T11:40:24Z | |
| dc.description.abstract | In today's complex and rapidly changing business environment, members of all professions should posses and use strategic thinking skills, which reported in the literature as a crucial aspect of success. Nowadays, professional accountants are confronted with changes take place in standards and legislations. This survey, Strategic Thinking Questionnaire developed by Pisapia et al., aims to identify the use of strategic thinking skills (reframing, reflecting, and systems thinking) of Certified Public Accountants (CPAs) and CPA trainees during the adoption of International Financial Reporting Standards and the new Turkish Commercial Code. According to our results, the position of participants (CPA or CPA trainee) is positively related with reflecting and systems thinking while it does not produce any significant relationship with reframing. Moreover, gender, age, work experience, and education variables do not have any significant relationships with each of the three strategic thinking skills. | |
| dc.identifier.issn | 1877-0428 | |
| dc.identifier.uri | http://akademikarsiv.cbu.edu.tr:4000/handle/123456789/2376 | |
| dc.language.iso | English | |
| dc.publisher | ELSEVIER SCIENCE BV | |
| dc.title | Strategic thinking skills of accountants during adoption of IFRS and the new Turkish Commercial Code: A survey from Turkey | |
| dc.type | Proceedings Paper |