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Ibrahim Mert

Assessment of Accounting Evaluation Practices: A Research-Based Review of Turkey and Romania

Assessment of Accounting Evaluation Practices: A Research-Based Review of Turkey and Romania

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  • More about Assessment of Accounting Evaluation Practices: A Research-Based Review of Turkey and Romania

The book provides a comprehensive overview of accounting theories and principles, comparing historic and fair value accounting, and discussing measurement, fair value, and historical cost value. It also includes case studies evaluating accounting practices in Turkey and Romania and discusses the impact of IT tools in accounting.

Format: Hardback
Length: 170 pages
Publication date: 08 May 2022
Publisher: Springer Nature Switzerland AG


The book delves into the intricate historical evolution and progression of accounting theories and principles, offering a comprehensive examination of the concepts of value and valuation. The author provides a detailed comparison between historic and fair value accounting, shedding light on their distinct approaches and implications. A thorough review of the literature and researchers' perspectives on measurement, fair value, and historical cost value empowers readers to grasp these concepts with profound clarity. Furthermore, the book incorporates case studies that assess the accounting practices in Turkey and Romania, showcasing how these principles are applied in real-world scenarios. By delving into the local nationalized accounting systems and examining the extent to which countries have embraced International Financial Reporting Standards (IFRS), the reader gains a profound understanding of the regional nuances and adaptations in accounting practices. Additionally, the book explores the role of information technology (IT) tools in accounting and analyzes the profound impact of technologies like big data, artificial intelligence, and data analytics on the field of accounting. This comprehensive exploration provides a valuable resource for scholars, professionals, and students seeking to deepen their knowledge and understanding of accounting principles, practices, and the evolving landscape of technology in the accounting industry.

Weight: 448g
Dimension: 235 x 155 (mm)
ISBN-13: 9783030984854
Edition number: 1st ed. 2022

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