Current problems and solutions of certified public accountants in Türkiye
| dc.contributor.author | Aytekin, Ahmet | |
| dc.contributor.author | İstanbullu, Beril | |
| dc.contributor.author | Kara, Kübra | |
| dc.date.accessioned | 2026-07-08T12:26:41Z | |
| dc.date.available | 2026-07-08T12:26:41Z | |
| dc.date.issued | 2025 | |
| dc.department | AÇÜ, Hopa İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü | |
| dc.description.abstract | This study aims to determine the main problems of Certified Public Accountants (CPAs) and the sub-problems under them and to develop solution proposals for these problems. In this context, evaluations will be obtained regarding the problems of CPAs and the solutions to these problems via the q-rung orthopair fuzzy Delphi technique. The study differentiates itself from the literature and reveals its originality with the revealing of current problems of CPAs, the development of solution proposals for these problems, and the employed methodological approach. Based on literature and expert opinions, 53 problems and 14 solution suggestions were identified. It was found that the 28 problems were critical, and the nine solution suggestions could provide a meaningful solution. In addition, the findings showed that the most critical problems were the stress of the profession, heavy workload, and frequently changing legislation. The most critical solution proposals were to transfer the legal obligations that coincide with the financial holiday period to the next month by the Ministry of Finance, to prepare the legislation related to accounting in coordination with chambers and members of the accounting profession, and to simplify tax declarations. | |
| dc.identifier.doi | 10.31181/sems31202550a | |
| dc.identifier.endpage | 227 | |
| dc.identifier.issn | 30093309 | |
| dc.identifier.issue | 1 | |
| dc.identifier.scopus | 2-s2.0-105028966802 | |
| dc.identifier.scopusquality | Q1 | |
| dc.identifier.startpage | 210 | |
| dc.identifier.uri | https://hdl.handle.net/11494/6284 | |
| dc.identifier.volume | 3 | |
| dc.indekslendigikaynak | Scopus | |
| dc.institutionauthor | Aytekin, Ahmet | |
| dc.language.iso | en | |
| dc.publisher | Scientific Oasis | |
| dc.relation.ispartof | Spectrum of Engineering and Management Sciences | |
| dc.relation.publicationcategory | Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.subject | Certified public accountant problems | |
| dc.subject | Certified public accountants | |
| dc.subject | Delphi | |
| dc.subject | Q-Rung orthopair fuzzy sets | |
| dc.title | Current problems and solutions of certified public accountants in Türkiye | |
| dc.type | Article |
