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Abstract This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors.

Purpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs). Design/methodology/approach – The study included a combination of qualitative and quantitative methodologies. A qualitative approach was employed to examine the perspectives of accounting professionals on their inclination toward international standards for SMEs or national regulations. The quantitative approach involved doing content analysis on interviews to provide empirical support for the implementation of these standards in a national context. Findings – Romanian accounting professionals want an improvement in financial reporting, but not necessarily through the use of an international standard. And although the level of convergence between the International Financial Reporting Standard (IFRS) for SMEs and national regulations is medium, it is not desirable to apply an international financial reporting standard for SMEs. Originality/value – This study stands out as one of the few papers that delve into the perspectives of accounting professionals about adopting IFRS for SMEs in a specific country, offering a unique and engaging perspective.

This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors. [ABSTRACT FROM AUTHOR]

The current global context is forcing the accounting profession to undergo a consequent transformation process as companies change their business models as a result of the evolution of globalisation, digitalisation of information, automation of processes and artificial intelligence. These changes offer new opportunities and bring many challenges to the accounting field and profession, fostering decision making within entities. Therefore, the vanguard of the future of the accounting profession in a world where careers are shaped by a multitude of issues and where expectations of the profession change frequently, is Generation Z, whose professionals will witness a transformation of the role and value of the accounting profession. The next few years are expected to bring with them the promise of accountants becoming trusted professionals and business advisors, responsible for sustainable management and experts in data and technology. This mission will provide Generation Z with opportunities for professional reward and personal development. In order to ensure the credibility of the information needed to conduct this research, accounting professionals from Chisinau municipality were used as respondents. The main research method is the survey, as a quantitative method, with the questionnaire as the basic instrument, which evaluates the respondents’ opinion on the future skills for the accounting profession.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sustainability risk management has become increasingly pertinent in the modern corporate landscape. It recognizes that environmental, social, and governance (ESG) factors are pivotal in shaping a company’s long-term viability. Sustainability risks encompass a broad spectrum of issues, ranging from climate change and resource scarcity to labor practices and supply chain disruptions. These risks can have a significant impact on a company’s financial performance, reputation, and stakeholder relationships. This paper examines the fundamental concepts and methodologies related to sustainability risk management, offering a structured framework for identifying, assessing, and mitigating such risks effectively. This process involves evaluating both existing and potential sustainability risks that could affect the company in the future. Additionally, the paper explores the potential role of accounting professionals in these efforts. Accounting professionals bring a unique skill set that can be instrumental in sustainability risk management. Their expertise in financial reporting, data analysis, and compliance is critical for ESG reporting and risk evaluation. They can aid in developing key performance indicators (KPIs) aligned with sustainability goals and assist in crafting comprehensive sustainability reports for stakeholders. Their involvement is essential for ensuring transparent and accurate ESG reporting, thereby bolstering the company’s credibility and attractiveness to responsible investors. In summary, sustainability risk management is a crucial aspect of contemporary corporate strategy, addressing the growing impact of ESG factors on business success. Engaging accounting professionals in sustainability risk management is a strategic move that can drive long-term value and contribute to a more sustainable and equitable future for businesses and society as a whole.

Mali nitelikteki işlem ve olayların konu edildiği muhasebe bilimi, yapısı itibarıyla birçok kesimi yakından ilgilendirirken aynı zamanda da etkilemektedir. Finansal bilgi kullanıcılarından yatırımcılar, kreditörler, finans kuruluşları, kamu kuruluşları ve diğer kullanıcılar muhasebe bilimi tarafından üretilen bilgileri ihtiyaçları doğrultusunda kullanmaktadırlar. Bahsedilen bilgilerin kaliteli bir şekilde hazırlanması için Serbest Muhasebeci Mali Müşavirler (SMMM) aktif bir rol üstlenmektedirler. 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu’nda da yer aldığı üzere SMMM’ler, bu görevi genel kabul görmüş muhasebe ilkeleri ve ilgili mevzuat hükümlerine göre yerine getirmektedirler. Bu çalışmada SMMM’lerin, muhasebenin temel kavramlarına ilişkin farkındalık düzeylerinin tespit edilmesi amaçlanmıştır. Nitel araştırma şeklinde yapılan çalışma kapsamında, Yozgat SMMM Odası’na kayıtlı 11 meslek mensubu ile yüz yüze yapılan görüşmeden elde edilen veriler MAXQDA Analytics Pro 2022 programı ile analiz edilmiştir. Katılımcı ifadelerine göre; meslek mensuplarının temel kavramları önemsedikleri ve genel itibarıyla uygun davrandıkları, mesleki tecrübenin temel kavram kullanımı üzerinde olumlu etki yarattığı, işletmelerin temel kavramlara uygun davranmadığı ancak kurumsallık düzeylerinin temel kavram kullanımını olumlu etkilediği, denetim sürecinde tarafsızlık ve belgelendirme kavramının önem arz ettiği, finansal tabloları da en çok dönemsellik kavramının etkilediği tespit edilmiştir.

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting science, which deals with financial transactions and events, is closely related to many segments in terms of its structure and affects them at the same time. Investors, creditors, financial institutions, public institutions and other users of financial information use the information produced by accounting science in line with their needs. Certified Public Accountants (CPAs) play an active role in the preparation of such information in a quality manner. As stated in the Law No. 3568 on Certified Public Accountants and Sworn-in Certified Public Accountants, CPAs fulfill this duty in accordance with generally accepted accounting principles and the provisions of the relevant legislation. In this study, it is aimed to determine the level of awareness of CPAs regarding the basic concepts of accounting. Within the scope of the qualitative research, the data obtained from faceto-face interviews with 11 professional members registered to Yozgat Chamber of CPAs were analyzed with MAXQDA Analytics Pro 2022 program. According to the statements of the participants, it has been determined that professional members care about the core concepts and generally act in accordance with them, professional experience has a positive effect on the use of core concepts, enterprises do not act in accordance with the core concepts, but their level of institutionalization positively affects the use of core concepts, the concept of objectivity and documentation is important in the audit process, and the concept of periodicity affects the financial statements the most. [ABSTRACT FROM AUTHOR]

Copyright of Sakarya Journal of Economics / Sakarya Iktisat Dergisi is the property of Sakarya Journal of Economics / Sakarya Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to investigate the effects of variables of attitude towards the tax system, tax morality, perception of tax justice, trust in government, subjective norm and religiosity on tax compliance behavior. The findings reveal that subjective norm, tax morality, and attitude towards the tax system have significant positive effect on tax compliance; trust in government, perception of tax justice, and tax morality have significant positive effect on attitude towards the tax system, subjective norm has a statistically significant and negative effect; and trust in government and the subjective norm have significant and positive effect on tax morality. [ABSTRACT FROM AUTHOR]

Copyright of Turkish Journal of Social Research / Turkiye Sosyal Arastirmalar Dergisi is the property of Turkish Journal of Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The inability to handle financial risk as well as the possession of unhelpful financial risk attitudes by most bank customers poses considerable challenges to the banking sector. An individual customer who finds it difficult to handle significant decline in the value of their portfolio might resort to suicide or other negative life-threatening acts as means of ending their financial grief. Thus, it is important that customers are assisted to learn how to handle risks and/or losses related to their portfolio. This study investigated whether REBT-based business coaching can improve financial risk tolerance and financial risk attitudes among commercial bank customers in Nigeria. In this study which employed a two-group random assignment pretest–posttest design, 64 participants stayed in the REBT-based business coaching group whereas 63 participants stayed in the control group throughout the study period. The coaching program consisted of 8-weeks coaching activities. Quantitative data was collected before and immediately after the coaching program as well as 3-months later using measures of financial risk tolerance and financial risk attitudes. From the results, it was shown that REBT-based business coaching significantly improved the financial risk tolerance [F(1, 124) = 521.996, p < 0.05, η2p = 0.81] and financial risk attitudes [F(1, 124) = 582.613,p < 0.05, η2p = 0.83] of the commercial bank customers. Analysis of follow-up data revealed that these positive improvements were significantly sustained by study participants who received the REBT-based business coaching (financial risk tolerance [F(1, 126) = 339.492, p < 0.05, η2p = 0.73, Δ R 2 = 0.767] and financial risk attitudes [F(1, 126) = 378.505, p < 0.05, η2p = 0.76, Δ R 2 = 0.758]). Therefore, the REBT-based business coaching showed promising results by improving the financial risk tolerance and financial risk attitudes of bank customers. Large-scale coaching program based on REBT-based business coaching model can be deployed to reduce negative risk attitudes towards investment among other group of individuals in this and other study areas. [ABSTRACT FROM AUTHOR]

Personal and professional risks have been considered separately in research. However, these two concepts have not so far been investigated in research together. In this study, we first tested the importance of these two risks for Iranian accounting professionals through trade-off scenarios. The analysis of data gathered from an online survey of 487 Iranian accounting professionals shows that accounting professionals in Iran prefer to avoid personal risk rather than professional risk when facing a choice between personal and professional risk. Iranian accountants and auditors are personal risk averters and professional risk lovers, even though they think they are not risk-averse in their personal lives and not risk takers in their professional lives. Therefore, there is a gap between Iranian accounting professionals' thoughts about their personal and professional risk aversion and their personal and professional risk aversion in practice. Furthermore, we found significant relationships between accounting professionals' gender, religiosity, welfare, and personal risk aversion. In addition, there are significant relationships between accounting professionals' gender and personal and professional risk aversion. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose – The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Design/methodology/approach – This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study. Findings – The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman Practical implications – The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals. Originality/value – This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

Research question: The objective of the present research work was to examine the effect of the intrinsic determinants of satisfaction on the accounting professionals’ organizational commitment (OC) in Tunisia. Motivation: Only few works have focused on the accounting profession. As a result, our research aimed to bridge this gap in the literature and focus on accounting professionals. Idea: Our study aimed to examine the effect of intrinsic determinants of satisfaction on accounting professionals’ affective, normative, and continuance commitments in Tunisia. Data: As part of the research, we chose to use two administration methods: face-to-face and internet surveys. The methodology was applied to 180 accounting professionals. Out of 204 accounting professionals, we received 192 responses. A total of 12 questionnaires were rejected due to missing data. Thus, 180 collected questionnaires were considered. Tools: To the ends of our research, we relied on the principal component analysis to reduce the items to a limited number of components. The three dimensions of OC, i.e., affective, normative, and continuance, were assessed concurrently to present the existing interactions for each equation. This choice is justified by the presence of a high endogeneity risk between the intrinsic factors and each dimension. To surmount this problem, the simultaneous equation model was estimated by means of the seemingly unrelated regression (SUR) approach. Findings: Our findings prove that intrinsic determinants of satisfaction, namely achievement, advancement, work itself, recognition, and growth, have a positive and significant effect on the three dimensions of OC. Contribution: Our findings contribute to a better understanding of the effect of intrinsic determinants of satisfaction on the three dimensions of OC of accounting professionals.

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of the Institute of Social Sciences Cankiri Karatekin University / Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Cankiri Karatekin University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Omer Halisdemir University, Faculty of Economics & Admistrative Sciene and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Coronavirus pandemic that appeared unexpectedly in the world caused all balances to change and individuals to adapt to unfamiliar working conditions. This sudden process of change brought about struggling with an unknown situation on the one hand and the sudden differentiation of work habits on the other. While it was easy for some individuals, sectors and professions to adapt to these changes, some of them responded with resistance. It is observed that accounting professionals may have more problems in this situation due to the general and basic structure of the job and the profession, and it seems that this profession is far behind in harmonizing with the world, which tends to be digitalized. In this study, an analysis of the profession and individuals who are members of the profession is made within the framework of personal characteristics and professional qualities in the face of change, and solutions are developed, especially the coaching system, and a general analysis of the situation is discussed. [ABSTRACT FROM AUTHOR]

SYNOPSIS: A call to action has been sounded in accounting: Become a profession utilizing data analytics or become a profession bound for the history books. Accounting firms and corporations are investing in data analytics capabilities, but it is not clear whether accounting professionals are following their lead. Practitioner press indicates accountants resist the move beyond Excel even as organizations hire data scientists rather than accountants. This empirical study uses Status Quo Bias Theory to examine the resistance to data analytics technology by accounting and finance professionals. Surprisingly results indicate the perceived value does not mediate the effect of switching benefits and costs on resistance. Rather, switching benefits and perceived value are aligned as a single factor to reduce resistance while switching costs directly increase resistance. Researchers have focused substantial efforts toward data analytics in education and business. The troubling findings here suggest some accounting professionals resist adopting new analytics technology. JEL Classifications: M41; M49. Data Availability: Contact the authors. [ABSTRACT FROM AUTHOR]

Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public Oversight Accounting and Auditing Standards issued by the Institution of Turkey Financial Reporting Standards (IFRS / IAS), include businesses that are subject to audit. However, companies that are subject to independent audit and do not have public accountability, have been given a choice to use either TFRS or Financial Reporting Standard for Large and Medium-Sized Enterprises. The purpose of this study is to evaluate the Local Financial Reporting Framework and Applications, defined as the draft of BOBI FRS, in terms of professional accountants. In this direction, a questionnaire form was applied to the professional accountants operating in Trabzon Province, containing their views on the local financial reporting framework and practices and the anticipated changes. In the analysis of the data, frequency, t-test and one-way analysis of variance (ANOVA) were used to evaluate whether there were differences in the demographic characteristics of accounting professionals. When the analysis results are evaluated, the vast majority of professionals find the YFRC transparent and understandable, and its ease of use reduces the financial burden of large and mediumsized enterprises. In the study, it was also determined that there is no significant difference in the views of YFRC according to the variables of education and professional title of the members of the profession. [ABSTRACT FROM AUTHOR]