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Accounting Practice in Agricultural Enterprises in Turkey

Chinese Business Review 2017年第7期16卷 316-326页

作者： Esin Yelgen Suleyman Uyar alanya Alaaddin Keykubat University alanya Turkey

Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are reco

关键词： agricultural activities accounting standards TMS 41 valuation of biological assets depreciation ofbiological assets Turkey

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Determinants of Export Performance in East Africa Countries

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Chinese Business Review 2018年第4期17卷 168-178页

作者： alanya Alaaddin Keykubat University Antalya,Turkey alanya Alaaddin Keykubat University AntalyaTurkey

The main objectives of this study are to identify and analyze variables which have impact on export performances of seven East Africa countries and suggest possible solutions to improve export performance in East Africa. Usingdata from World Development Indicators database we conducted panel data analysis for the period of *** results show that labor force, industrialization, foreign direct investment, and exchange rate have positiveimpact on export value. On the other hand, inflation has negative impact on export performance while GDP growthis the only variable that does not affect the export value of East Africa countries. Finally, we suggest somerecommendations, including the need of replacing agricultural exports by the industrial export, improving infrastructural facility as well as the quality of human capital and the need of policies for attracting internationalinvestors.

关键词： export performance East Africa panel data analysis international trade

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