Yıl: 2017 Cilt: 52 Sayı: 4 Sayfa Aralığı: 705 - 733 Metin Dili: Türkçe İndeks Tarihi: 16-01-2019

KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI

Öz:
Uluslararası Kooperatifler Birliği'nin kooperatif kimliği üzerine açıklaması bir kooperatifi"ortaklaşa sahip olunan ve demokratik olarak kontrol edilen bir işletme aracılığıyla ortakekonomik, sosyal ve kültürel ihtiyaç ve isteklerini karşılamak için gönüllü olarak bir arayagelen kişilerin özerk bir birliği" olarak tanımlamaktadır. Bu bağlamda, kooperatif, birgrup bireyin karşılıklı faydaları için sahip olduğu ve işlettiği bir ticari organizasyon olarakdeğerlendirilebilir. Kooperatif üyeleri, ürün veya hizmetlerin üreticileri veya tüketicileriolarak veya çalışanları olarak yakın bir ilişki içindedir. Bu ilişkilerin kooperatiftoplumunda kurumsal yönetim ilkeleri perspektifinde ele alınması ve şeffaflığınsağlanması amacıyla modern denetim tekniklerinin uygulanması önemli olmaktadır.Kooperatiflerin denetimi temel olarak kooperatif toplumuna odaklanır ve her işin hukuksınırları dahilinde değerlendirilmesini sağlayan önemli bir görevdir. Bir kooperatiftoplumunun denetimi bir şirketin denetiminden farklıdır. Bunun en önemli nedeni birkooperatif toplumunun temel unsurları ve iş süreçleri bir şirketten çok farklıdır. Buaraştırma, kooperatiflerin uluslararası standartlara dayalı denetiminin öneminigöstermek için kooperatifler için yönetişim ve denetimle ilgili temel konuları analizetmeyi amaçlamaktadır. Ayrıca kooperatif denetiminde en iyi uygulama örnekleri içinpolitika önerileri yapılmaktadır.
Anahtar Kelime:

Konular: İletişim İşletme İktisat İşletme Finans

IMPLEMENTATION OF MODERN AUDITING TECHNIQUES FOR COOPERATIV

Öz:
The International Cooperative Alliance’s Statement on the Cooperative Identity defines a cooperative as “an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise”. In that respect, cooperative is a business organization owned and operated by a group of individuals for their mutual benefit. Members have a close relationship with the enterprise as producers or consumers of its products or services, or as its employees. Addressing these relationships within the perspective of corporate governance principles and application of modern auditing techniques become important to ensure transparency for cooperative societies. Basically, cooperative auditing focuses on cooperative societies and the assessment of every work within the limits of the law signal an important task regarding the knowledge of employees and directors. The audit of a cooperative society is different from that of a limited liability company (company) because the objects and business processes of a cooperative society are quite different from those of a company. This research aims to analyze key issues on governance and auditing for cooperatives to demonstrate the importance of auditing for cooperatives based on international standards. Also policy recommendations are made for best practices of cooperative auditing.
Anahtar Kelime:

Konular: İletişim İşletme İktisat İşletme Finans
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Bozkus Kahyaoglu S, KURT G (2017). KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. , 705 - 733.
Chicago Bozkus Kahyaoglu Sezer,KURT GANİTE KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. (2017): 705 - 733.
MLA Bozkus Kahyaoglu Sezer,KURT GANİTE KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. , 2017, ss.705 - 733.
AMA Bozkus Kahyaoglu S,KURT G KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. . 2017; 705 - 733.
Vancouver Bozkus Kahyaoglu S,KURT G KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. . 2017; 705 - 733.
IEEE Bozkus Kahyaoglu S,KURT G "KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI." , ss.705 - 733, 2017.
ISNAD Bozkus Kahyaoglu, Sezer - KURT, GANİTE. "KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI". (2017), 705-733.
APA Bozkus Kahyaoglu S, KURT G (2017). KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. Üçüncü Sektör Sosyal Ekonomi, 52(4), 705 - 733.
Chicago Bozkus Kahyaoglu Sezer,KURT GANİTE KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. Üçüncü Sektör Sosyal Ekonomi 52, no.4 (2017): 705 - 733.
MLA Bozkus Kahyaoglu Sezer,KURT GANİTE KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. Üçüncü Sektör Sosyal Ekonomi, vol.52, no.4, 2017, ss.705 - 733.
AMA Bozkus Kahyaoglu S,KURT G KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. Üçüncü Sektör Sosyal Ekonomi. 2017; 52(4): 705 - 733.
Vancouver Bozkus Kahyaoglu S,KURT G KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI. Üçüncü Sektör Sosyal Ekonomi. 2017; 52(4): 705 - 733.
IEEE Bozkus Kahyaoglu S,KURT G "KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI." Üçüncü Sektör Sosyal Ekonomi, 52, ss.705 - 733, 2017.
ISNAD Bozkus Kahyaoglu, Sezer - KURT, GANİTE. "KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI". Üçüncü Sektör Sosyal Ekonomi 52/4 (2017), 705-733.