Türk, Zeynep; Çeviren, Seher Meral

New methods such as value-stream costing (VSC) and management, which focuses on shortening production times and providing added value for the customer, have become necessary because of rapid developments in technology. The purpose of this study is to examine the intentions of lean companies in Turkey to apply VSC. Survey data analyzed with SPSS and AMOS show that the perceived ease of use for the individual has a significant effect on both the intention to apply VSC and the perception of usefulness for the individual while that for the organization affects the perception of usefulness for the organization.

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Çeviren, Seher Meral; Killi, Mustafa

Forensic accounting as a branch of the accounting profession has an older past in developed countries in comparison with our country. The accounting and auditing scandals experienced in recent years, the increase of illegal money traffic, terrorism financing and increase in white collar crime is gradually increasing need for forensic accounting. Forensic accounting considered as a separate professional expertise and rapidly spreading in the world is under development as a new concept in our country. In this study, aimed to investigate the level of awareness about the forensic accounting profession of accounting professionals operating in Mersin province. For this purpose a questionnaire applied to 304 public accountants and the data were analyzed using SPSS statistical software. Result of research show that public accountants have heard of the forensic accounting and forensic accountancy profession but they don't have enough information.

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