{
    "article_id": 1137,
    "public_id": "8a51a248-2ea5-46ac-b682-347f43d6612b",
    "internal_identifier": null,
    "source_identifier": "43:10",
    "status": "published",
    "type": "research_article",
    "title": "EĞİTİM SEKTÖRÜ MUHASEBE UYGULAMA SÜREÇLERİ: ÖZEL OKUL ÖRNEĞİ",
    "title_secondary": null,
    "abstract": "Türk Dil Kurumu’nun (TDK) güncel sözlükte yaptığı tanıma göre örgün eğitim, bireylerin çalışma hayatına başlamadan önce okul veya okul niteliğine sahip yerlerde, belli kurallara ve amaçlara göre, kişilerin bilgi açısından gelişimlerini sağlamak için düzenlenen eğitimdir. Aynı şekilde özel okul ise, mülkiyeti devlete ait olmayan yani kişiye ve özel bir kurulaşa ait olan alanlarda verilen eğitimdir. Çalışmanın amacı, eğitim işletmelerinin öncelikli ve özellikli durumları göz önünde bulundurularak muhasebe uygulama süreçlerinin araştırılmasıdır. Literatürde yapılan incelemeler neticesinde özel okullarda muhasebe uygulama sürecine ilişkin yeterli çalışma olmadığı ve yapılan çalışmaların ise öncelikli noktasının vergilendirme olduğu tespit edilmiştir. Bu sebeple; eğitim sektöründe muhasebe uygulama süreçlerinin açıklandığı bu çalışma literatüre katkı açısından önemlidir",
    "language": "tr",
    "english_title": "ACCOUNTING PRACTICE PROCESSES IN THE EDUCATION SECTOR: THE PRIVATE SCHOOL EXAMPLE",
    "english_abstract": "According to the Turkish Language Association's (TDK) current dictionary definition, formal education is education organized in schools or school-like institutions, according to certain rules and objectives, to ensure the intellectual development of individuals before they begin their working lives. Similarly, a private school is education provided in areas not owned by the state, i.e., owned by an individual or a private institution. The aim of this study is to investigate accounting practice processes in educational institutions, considering their primary and specific circumstances. Literature reviews revealed a lack of sufficient studies on accounting practice processes in private schools, and existing studies primarily focus on taxation. Therefore, this study, which explains accounting practice processes in the education sector, is important in terms of contributing to the literature.",
    "doi": null,
    "doi_url": null,
    "resource_url": "https://www.set-science.com/a/8a51a248-2ea5-46ac-b682-347f43d6612b",
    "pdf_url": "https://www.set-science.com/a/8a51a248-2ea5-46ac-b682-347f43d6612b/pdf",
    "og_image": "https://www.set-science.com/assets/img/og-card-v2.png",
    "authors": [
        {
            "public_id": "8e730116-bf59-4bd6-9e53-f8d02510ccf1",
            "given": "Seda",
            "family": "Erdoğan",
            "full": "Seda Erdoğan",
            "literal": null,
            "orcid": null,
            "orcid_url": null,
            "email": "mihriban.arslan@gop.edu.tr",
            "corresponding": false,
            "sequence": "first",
            "affiliations": [
                {
                    "name": "Tokat Gaziosmanpaşa Üniversitesi  ",
                    "department": null,
                    "country": null,
                    "country_code": null,
                    "ror": null,
                    "ror_url": null
                }
            ]
        },
        {
            "public_id": "866b1d4e-1077-41b8-b457-3f5d4ec9402e",
            "given": "Mihriban",
            "family": "Coşkun Arslan",
            "full": "Mihriban Coşkun Arslan",
            "literal": null,
            "orcid": null,
            "orcid_url": null,
            "email": "mihriban.arslan@gop.edu.tr",
            "corresponding": true,
            "sequence": "additional",
            "affiliations": [
                {
                    "name": "Tokat Gaziosmanpaşa Üniversitesi  ",
                    "department": null,
                    "country": null,
                    "country_code": null,
                    "ror": null,
                    "ror_url": null
                }
            ]
        }
    ],
    "keywords": [
        "Eğitim Sektörü",
        "Özel Okul Muhasebesi Özel Okullarda Vergilendirme"
    ],
    "translations": [
        {
            "language": "en",
            "title": "ACCOUNTING PRACTICE PROCESSES IN THE EDUCATION SECTOR: THE PRIVATE SCHOOL EXAMPLE",
            "abstract": "According to the Turkish Language Association's (TDK) current dictionary definition, formal education is education organized in schools or school-like institutions, according to certain rules and objectives, to ensure the intellectual development of individuals before they begin their working lives. Similarly, a private school is education provided in areas not owned by the state, i.e., owned by an individual or a private institution. The aim of this study is to investigate accounting practice processes in educational institutions, considering their primary and specific circumstances. Literature reviews revealed a lack of sufficient studies on accounting practice processes in private schools, and existing studies primarily focus on taxation. Therefore, this study, which explains accounting practice processes in the education sector, is important in terms of contributing to the literature.",
            "keywords": [
                "Education Sector",
                "Private School Accounting",
                "Taxation in Private Schools"
            ]
        }
    ],
    "subjects": [],
    "subject_names": [],
    "published_date": "2019-06-02",
    "published_year": "2019",
    "received_date": null,
    "accepted_date": null,
    "volume": "5",
    "issue": null,
    "page_first": "80",
    "page_last": "88",
    "article_number": null,
    "conference": {
        "short_name": "ISAS2019-SHAS",
        "full_title": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)",
        "name": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)",
        "acronym": "ISAS2019-SHAS",
        "location": "Ankara, Türkiye",
        "start_date": "2019-04-19",
        "end_date": null,
        "public_id": "94a2e9ba-9c03-414a-ab6d-5a91412a42c4"
    },
    "proceedings": {
        "title": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)",
        "series_title": null,
        "publisher": "SET Technology",
        "isbn": null,
        "eisbn": null,
        "issn": null,
        "eissn": null,
        "doi": null,
        "doi_prefix": null,
        "slug": "setsci-volume-5-2019-legacy-43",
        "public_id": "3c50b54c-fdfa-4f38-9a1c-c9c831fe0a27",
        "url": "https://www.set-science.com/p/setsci-volume-5-2019-legacy-43"
    },
    "license": {
        "name": "CC BY 4.0",
        "url": "https://creativecommons.org/licenses/by/4.0/",
        "code": "CC-BY-4.0",
        "open_access": true
    },
    "copyright": {
        "holder": "SET Technology",
        "year": "2019"
    },
    "funding_statement": null,
    "funders": [],
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    "credit": [],
    "history": {
        "published": "2019-06-02"
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}