【摘要】"After the liberalization of capital movements, Turkish Economy went through a crisis in 1994. The
process ended up with the International Monetary Fund (IMF) stability program and the stand-by
arrangement with the IMF after the financial crises on November 2000 and February 2001. The reason
for the financial crisis that intensified in October 2008 in the United States of America (USA) was the
low-income housing policy of the US government. In connection with the global crisis, there has been
an economic recession in Turkey towards the end of 2008 and unemployment rate has increased
rapidly albeit the economic stimulus packages proposed. Despite a leastwise stability in Turkish
markets, the socioeconomic outcomes of the crisis have become more serious. While those events in
economy impacted upon the whole business world, small enterprises had great difficulties. Especially
the ones that were taking debt in foreign currency went bankrupt. This paper examines the accounting
measures to be taken for the enterprises, especially the SMEs, in difficulty during times of economic
crisis. A survey was conducted in order to evaluate the SMEs’ perspectives on accounting measures
and the obtained data were subjected to statistical analysis. In accordance with the results, it was
observed that the SMEs focused on the measures that accelerate cash flow and save cost." |