BOBİ FRS Konusunda Türkiye’de Yapılan Lisansüstü Tezlere ilişkin Bir Araştırma
A Research on Graduate Theses Conducted in Turkey on FRS for LMES

Summary/Abstract: The Public Oversight, Accounting and Auditing Standards Authority published the Financial Reporting Standard for Large and Medium Enterprises (FRS for LMEs) on 29 July 2017 and required its implementation as of January 1, 2018. The aim of this study is to examine the postgraduate theses written on FRS for LMEs according to different variables. The study covers master’s and doctoral theses registered in the database of the higher education board’s thesis documentation center regarding FRS for LMEs between 2018-2020. In the research, scanning model was used as data collection technique. Postgraduate theses on FRS for LMEs were searched with the keyword “FRS for LMEs” from the thesis records of the higher education institution. Content analysis, one of the categorical data analysis techniques, was used in data analysis. As a result of the research, it was determined that a total of 24 theses were written on FRS for LMEs over a period of three years, one of them at the doctoral level. The most thesis on FRS for LMEs was written in 2019, the most thesis studies were completed in Marmara University, all the completed theses were written in Turkish, and the most thesis advisors were Assoc. It has been determined that he has the title. In addition, it was determined that the most work was done on revenue and stock issues, and “sample accounting records and analysis” method was used the most in theses.

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