مرکز منطقه ای اطلاع رساني علوم و فناوري - A RESEARCH TO DETERMINE THE BENEFITS OF THE PARTNERSHIP IN ACCOUNTING PROFESSION: A CASE STUDY OF SIVAS

Abstract :

Businesses should be able to take fast and accurate decisions in the process where globalization has internationalized the business activities. The main factor in decision making is the information of a certain quality. Accurate and timely reporting in accounting services, every one of which require a certain kind of expertise, can only be made possible in accordance with the collaboration of members of the accounting profession and via the partnership established through the corporate governance mechanism. In this article, importance of professional parnerships is emphasized in paralell with economic developments stimulated by globalization. A survey about this issue has been conducted among the members of accounting profession is Sivas. As the data obtained from the survey results is not normally distributed, the two of the nonparametric techniques Mann-Witney U and Kruskal- Wallis Tests have been applied for the analysis and evaluation of the data. According to the findings of the research, it’s been concluded that in case the members of the profession run their businesses in the form of partnership, it is possible that “quality of the provided services will improve”, “malpractices will be minimized” and “the members of the profession will be able to spend more time with their families”.