ACCOUNTING AND AUDITABILITY OF SOCIAL MARKETING APPLICATIONS IN PUBLIC INTEREST EMPLOYEES FOUNDATIONS OF TURKEY
TÜRKİYE KAMU YARARINA ÇALIŞAN VAKIFLARINDA (KYÇV) SOSYAL PAZARLAMA UYGULAMALARININ MUHASEBELEŞTİRİLMESİ VE DENETLENEBİLİRLİĞİ

Author : Shahrıyar ASLANLI -- Ebru GÜLER
Number of pages : 472-490

Abstract

Foundations are institutions that promote cooperation and solidarity within the community. The roles and prominence continue to increase day by day in non-profit-making foundations. With increasing population, resources have begun to be used unconsciously, thus social marketing concept has been developed. In addition to being a charitable institution, foundations also carry a separate legal entity in their own lives. They use social marketing from marketing strategies to maintain their lives and to continue their activities. In addition to these, it is wondered about how the foundation's accounting system works and the auditability of the activities of the foundations. Are donations made by the community, are the benefits recorded properly by the accounting departments? It has been examined in terms of the procedures and principles that should be taken into account in the accounting and taxation of public foundations working in the public interest and audit.

Keywords

Social Marketing, Public Benefit Foundations, Foundation Accounting, Foundation Auditing

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