Evaluation of Participation Finance Accounting Standards in Türkiye by Academicians and Participation Bank Employees

Authors : Nazan Güngör Karyağdı, Serpil Sumer Adin

Pages : 1170-1182

Doi:10.21076/vizyoner.1649529

View : 197 | Download : 215

Publication Date : 2025-11-30

Article Type : Research Paper

Abstract :Although the studies on participaiton finance accounting standards have been developed in the last thirty years in the world, this development is still at a level that can be considered new in Türkiye. In the study, the evaluations of academics working in the field of Islamic finance and participation bank employees regarding the implementation and compliance of Participation Finance Accounting Standards in Türkiye are investigated. The evaluation of the views of the two groups that contributed both theoretically and with the service application in the field of Islamic finance distinguishes the study from the existing studies in the literature. In the study, the data are collected by questionnaire technique and analyzed in SPSS program. In the study, comparison between the two groups is made on the average of the answers because the data is not normally distributed. As a result of the evaluation, it is seen that there is generally no difference in the answers given between academicians and participation bank employees and the answers given are close to each other. In addition, academicians and employees of participation bank stated that the role of the CBRT, BRSA, PBAT, CMB and interest-free banking and finance representatives in the implementation of their standards is very important.
Keywords : İslami Finans, Faizsiz Finans Muhasebe Standartları, Türkiye

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