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Contemporary Issues with Multidisciplinary Perspectives on Social Science

Edited By Engin ÇAKIR and Yusuf KADERLİ

Social sciences are made up of science disciplines that research humanity, society, and the world with a human dimension, and therefore its domain of influence is also serious and wide. Naturally, the social scientist has the power to influence society with his/her research and writing. This book aims to add the contributions of academicians from different disciplines to the social sciences fields they specialize in the academic literature and to give an idea about new researches. The book contains scientific articles on business, economics, public finance, tourism, and international relations.

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Prioritizing the Problems Confronted by Independent Accountant and Financial Advisors with Best – Worst Method: Engin Cakir

Engin Cakir


Abstract Today, Independent Accountant and Financial Advisors (IAFA) keep the books of businesses belonging to real and legal persons; editing their documents such as balance sheets, income statements and returns; establishing accounting systems; providing consultancy on business administration, financial legislation, and practices; It has many duties such as examining, analyzing, and auditing the subjects specified and giving written opinion on financial statements and statements. With the globalization, as a result of the complexity of the transactions made by businesses, members of the profession face many problems in business life. In this study, the problems faced by IAFAs were prioritized by Best-Worst method, which is one of the multi-criteria decision-making methods, and solutions for these problems are presented. In the study in question, firstly, as a result of the literature review, seven main problems faced by IAFA professionals were determined, and then five IAFA professionals experienced in their field in the central district of Bartin were determined as decision makers. Finally, five decision-makers were asked to prioritize the seven main problems faced by IAFA professionals with the questionnaire in accordance with the Best-Worst method. As a result of the analysis of the obtained data, it was concluded that the most important problem faced by the members of the profession was “excessive workload”, the second most important problem was “Qualified Staff Problem”, and the third most important problem was “Making Accounting Transactions Below Normal Wages”.

Keywords: Independent Accountant and Financial Advisors, Problem Prioritization, Best – Worst Method, MCDM


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