BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR:

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1 2288 AAĞĞUUSSTTOOSS PPEERRŞŞEEMBBEE SSAAYYI II: : BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar Yurga, Ömer. Factoring & muhasebe uygulamaları el kitabı. [y.y.] : [yayl.y], 2000 Öz. Bu çalışma, factoring in kısa tarihçesi ile birlikte factoring işlemlerinin muhasebeleştirilmesinde faydalanılacak temel prensipleri içermekte, bir rehber ve bir el kitabı niteliğini taşımaktadır. Factoring hizmeti almak isteyen şirketlerin muhasebe yöneticilerine ve muhasebe departmanlarında çalışanlara yardımcı ve her zaman başvurulabilecek bir kaynak oluşturulması amacıyla kaleme alınmıştır. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ MİLLETLERARASI ANDLAŞMALAR 2008/13987 Türkiye Cumhuriyeti ile Birleşik Arap Emirlikleri Arasında İmzalanan Karma Ekonomik Komisyonu Yedinci Dönem Toplantısı Mutabakat Zaptı nın Onaylanması Hakkında Karar 2008/13999 Türkiye Cumhuriyeti ile Kiribati Cumhuriyeti Arasında İmzalanan Diplomatik İlişkilerin Kurulmasına İlişkin Ortak Açıklama nın Onaylanması Hakkında Karar BAKANLAR KURULU KARARI 2008/14072 Kültür ve Turizm Bakanlığının Doğrudan Merkeze Bağlı Taşra Teşkilatı Olarak Gaziantep İlinde "Gaziantep Kültür ve Tabiat Varlıklarını Koruma Bölge Kurulu Müdürlüğü", Kütahya İlinde "Kütahya Kültür ve Tabiat Varlıklarını Koruma Bölge Kurulu Müdürlüğü" ile İstanbul İlinde "İstanbul VII Numaralı Kültür ve Tabiat Varlıklarını Koruma Bölge Kurulu Müdürlüğü" Kurulması Hakkında Karar YÖNETMELİKLER Genel Sağlık Sigortası İşlemleri Yönetmeliği Sosyal Sigorta İşlemleri Yönetmeliği Atatürk Üniversitesi Mühendislik Fakültesi Lisans Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Hacettepe Üniversitesi Kök Hücre Araştırma ve Uygulama Merkezi Yönetmeliği Selçuk Üniversitesi Organ Nakli Eğitim Araştırma ve Uygulama Merkezi Yönetmeliği TEBLİĞ Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karara İlişkin /32 Sayılı Tebliğde Değişiklik Yapılması Hakkında Tebliğ (No: /36) Yabancı Kitap Ve Süreli Yayınlar Accounting, Organizations and Society Volume 30, Issue 3, Pages (April 2005) Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, Pages Constantinos V. Caramanis During the 1990s Greek auditors and branches of international accounting firms in Greece fought a veritable professional war over the jurisdiction of statutory auditing. This intra-professional conflict developed against a backdrop of profound changes in the socio-economic and political fabric of the country, along pro-liberal, free market lines. This paper looks at a particular episode of that conflict an attempt by the indigenous auditors to regain the monopoly of practice they lost, following the liberalisation' of the Greek auditing profession in The paper argues that Max İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Weber's theoretical work on history and social development can be applied in helping to understand complex processes of contemporary change in the accounting profession. The analysis of this case study posits that rationalisation and charisma play a major role in helping to effect historical change through their influence on class status party, the tripartite stratificatory structure of modern society. In these encounters, multifarious social, economic and political actors with overlapping or differing interests interact with one another. The end result is that historical development is read as a fluid process whose outcome appears uncertain, although certain trends may be discernible in the particular historical juncture examined in this case study. An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms Pages Tony Davila The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical literature devoted attention to the evolution of these systems over the lifecycle of firms [Moores and Yuen, Account. Organizat. Soc. 26 (2001) 351]. This paper builds upon existing management control theory, mostly focused on established organizations, and existing predictions based on extended field observations to explore how these systems are adopted within growing firms. To advance theory, the paper also draws from the entrepreneurship and life cycle literatures. It identifies several variables as drivers of the emergence of management control systems including the size of the organization, its age, the replacement of the founder as CEO, and the existence of outside investors. The empirical evidence, from a database on the adoption of human resource management systems, is consistent with these variables being associated with the adoption of MCS. The paper also provides initial results on how the emergence of various types of management control systems depends on which systems the organization has already adopted. Article Outline İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Introduction Theoretical framework Conceptualization of management control systems for human resource management Drivers of the emergence of MCS size Drivers of the emergence of MCS age Drivers of the emergence of MCS new CEO Drivers of the emergence of MCS venture capital Research design Research data Independent variables Results Descriptive statistics Multivariate results regression specification Multivariate results structural equation model Extensions Discussion and conclusions Acknowledgements Appendix A. Management control systems' questions Appendix B. Testing for the interaction between age and size for different firm sizes References Monetized medicine: from the physical to the fiscal Pages Sajay Samuel, Mark W. Dirsmith, Barbara McElroy This paper explores professional rivalries as one force driving market-driven healthcare. Extending their jurisdiction beyond industrial settings, industrial engineers calibrated the physician's labor against fiscal metrics by devising product lines for hospitals. These products diagnostic related groups (DRGs) were not, however, intended as commodities. Economists, in contrast, proffered theoretical arguments justifying why medical care was best provided using market-like mechanisms. They assumed care as a commodity. The passage of the law mandating prospective Medicare payments for İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 DRGs created a functioning market in care by identifying the products of engineers with the assumption of economists. Accountants, meanwhile, took this as a business opportunity to increase revenues. The transformation of medical service to care was intended to reduce runaway medical costs. Market-driven healthcare has resoundingly failed to fulfill that intention. Nevertheless, it has won a symbolic success. The trade in care also implies a merger of the physical and the fiscal and puts a price on life. The fact that much of medical practice and ethics presuppose health as a matter of wealth says that life and death, no less than health and sickness, are professional artifacts and commodities rather than natural phenomena. Article Outline Introduction Professional rivalries Jockeying for jurisdiction: engineers, economists, physicians and accountants Engineering a product of flesh and cash A bazaar for care: the economics of health The physico-fiscal body and the price on life Concluding remarks Acknowledgements References The construction of a social account: a case study in an overseas aid agency Pages Brendan O'Dwyer This paper presents a case study examining the evolution of a social accounting process in an Irish overseas aid agency, the Agency for Personal Service Overseas. Much of the corporate rhetoric surrounding social accounting processes simplifies their complex nature and tends to downplay many concerns as to how they can effect real' organisational change and empower stakeholders. The case exposes this complexity by illuminating the contradictions, tensions and obstacles that permeated one such process. The paper contributes to the recent increase in field work in the social accounting İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 literature, called for by Gray [Account. Orga. Soc. 27 (2002) 687], which seeks a richer, more in-depth understanding of how and why social accounting evolves within organisations. Article Outline Introduction The case setting The initial elevation of social accounting in APSO Perceived pressure to learn about APSO's performance' Confused board expectations of the social accounting process Internal championing of social accounting as an accountable organisational change mechanism The evolution of stakeholder dialogue Stakeholder selection denying key external voices A flawed dialogue' power relations, mistrust and cursory consultation' The production and management of the social account Asserting board authority over the social account Seeking to influence the social account Perceived manipulation and control of the social account The black hole' substantive feedback deficiency Discussion and conclusions Acknowledgements Appendix Research method In-depth interviews Other sources of evidence Evidence analysis References İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6