PROBLEMS ARISING IN THE PRACTICE OF THE ACCOUNTING PROFESSION AFTER THE EARTHQUAKE AND PROPOSED SOLUTIONS
Akademik Yaklaşımlar Dergisi, cilt.17, ss.1-19, 2026 (TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 17
- Basım Tarihi: 2026
- Doi Numarası: 10.54688/ayd.1929953
- Dergi Adı: Akademik Yaklaşımlar Dergisi
- Derginin Tarandığı İndeksler: TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.1-19
- Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
- Yozgat Bozok Üniversitesi Adresli: Evet
Özet
This study aims to identify the challenges caused by natural disasters, particularly earthquakes, in the practice of the accounting profession and to contribute to enhancing the resilience of the profession by proposing practical solutions. The study employed a qualitative research methodology and adopted a phenomenological research design. Data were collected through face-to-face interviews conducted with participants using semi-structured interview forms. The study sample was selected through criterion-based purposive sampling, and the data were analyzed using inductive content analysis. The findings revealed that the earthquake had significant physical, psychological, institutional, and operational impacts on accounting professionals. Based on these findings, it is recommended that accounting information and documents be stored and backed up not only in physical environments but also on secure digital platforms.