ATTITUDES OF BUSINESS MANAGERS AND THEIR EXPECTATIONS FROM MEMBERS OF THE ACCOUNTING PROFESSION: A Research in SMEs.

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This paper explores attitudes of executives of small and medium-sized enterprises towards the crisis and their business processes and their expectations from members of the accounting profession in the crisis environment. It uses a questionnaire developed for this purpose. The population of the research is composed of the firms randomly selected among small and medium-sized enterprises in seven provinces of Turkey. This paper determines eight factors by using three separate factor analyses. The findings indicate that executives of small and mediumsized enterprises are aware of the effects of the crisis and struggle to adapt to changing external environmental conditions. Business managers have a high level of expectation from members of the accounting profession about basic accounting services and providing assistance for the cost and productivity studies. Furthermore, they have a relatively high level of expectation from members of the accounting profession about providing assistance for investment decisions. On the other hand, it can be said that they do not see the crisis as an opportunity, and ignore accounting information in solving problems of the crisis. Furthermore, we can say they do not pay enough attention to the accounting processes and have a moderate level of expectation to members of the accounting profession on strategic business decisions.

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Expectations from Members of the Accounting Profession , SME , Crisis , Factor Analysis.

Journal Of Commerce an‎d Tourism Education Faculty

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Journal Of Commerce an‎d Tourism Education Faculty