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Citation - WoS: 2
Citation - Scopus: 3
The Role and Current Status of Ifrs in the Completion of National Accounting Rules - Evidence From Turkey
(Routledge Journals, Taylor & Francis Ltd, 2017) Ozturk, Can
As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.
Citation - WoS: 70
Citation - Scopus: 85
Organizational and Supervisory Support in Relation To Employee Turnover Intentions
(Emerald Group Publishing Limited, 2012) Tuzun, Ipek Kalemci; Kalemci, R. Arzu
Purpose - The present paper aims to examine the relationship between perceived organizational support (POS), perceived supervisory support (PSS) and turnover intentions. The paper also aims to investigate whether employee's individual cultural values regarding collectivism and individualism moderate the relationship between POS and turnover intentions. Design/methodology/approach - Data were obtained utilizing survey from a sample of 304 full-time employed adults working in insurance companies in Turkey. Employees completed regular survey that contained measures of the constructs of interest of this study. Findings - Results revealed that employees who perceive high levels of PSS but report low levels of POS will also report high levels of turnover intentions compared to employees who perceive low PSS and low POS. Practical implications - For increasing POS to be successful, managers must strive to find out the way to increase their social support, and then tailor support accordingly. Managers may benefit from considering cultural values during the support process. Furthermore organizations may develop different support policies for employees. Originality/value - The study's findings add to the growing body of research concluding that supervisor-related perceptions and attitudes can shape organization-related perceptions and attitudes.

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