İslami Muhasebe Standartlarının Türkiye’deki Katılım Bankalarında Uygulanabilirliği: Bir Alan Araştırması
The Applicability of the Islamic Accounting Standards in the Participation Banks in Turkey: A Field Study

Summary/Abstract: Purpose – This study aims to reveal the applicability of the Islamic accounting standards for interest free finance institutions by issued Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in the participation banks in Turkey. Design/methodology/approach – For the purpose of the study, a questionnaire study is applied for the employees in the accounting and financial reporting units of the interest-free banks in Turkey. While in the first part of the questionnaire consisting of two main parts in general demographic characteristics and Islamic accounting awareness levels of the participants, undesirable situations before application and desired conditions after the application for the implementation of Islamic accounting standards in Turkey are included in the second part. SPSS statistic program was used to make difference analysis based on by considering the awareness situation of participants. Findings – According to the questionnaire results, it was found that approximately 58% of the participants did not have knowledge about AAOIFI and Islamic accounting. There is no meaningful difference between awareness situation of participants.

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