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The execution of accounting activities in accordance with the understanding of social responsibility is directly related to the management of businesses based on the principles of sustainability, transparency and accountability. In this context, notions of sustainable accounting and reporting emerge, which pertain to the public disclosure of accounting operations in transparency and accountability. This research investigated scientific studies on sustainability accounting and reporting using bibliometric indices. In this regard, the scanned Scopus database articles were categorized according to the topic headings and their contents defined in accordance with the relevant literature. The literature search yielded a total of 817 papers. After filtering, 378 articles were deemed suitable for analysis. According to the analysis results, the most productive year for the publication of research papers on sustainable accounting was the year 2020, with 47 publications. The situation in the world is that the United Kingdom has the most publications, and the most effective journal is the "Accounting, Auditing and Accountability Journal". Finally, keyword analysis shows that "sustainable development", "environmental management" and "environmental impact" are the most frequent keywords.

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Aim: Sukuk, which gives ownership rights over goods or services subject to exportation and provides profit share or rental income instead of interest income due to the prohibition of interest in terms of Islamic law, has become a new investment instrument used quite frequently by participation banks around the world and especially in our country. In this study, by examining the accounting record systems used between banks, it has been aimed to do the accounting records of the given example in the study. The study, by examining the financial-tool Sukuk, is intended to contribute to the literature on its accounting. Method: There has been accounting records made in accordance with the given example in the application section of the study. In the study, firstly, the definition of sukuk, its varieties, advantages and disadvantages, risks and differences with bond are explained. Finally, considering the General Communique on Accounting System Application and the chart of accounts and TMS/TFRS, an application was included, and accounting records were made for Originator, asset leasing company and investor. Results: Conventional banks and participation banks use different accounting registration systems for investment vehicles. Conclusion: This essay is intended to the accounting of one of the investment tools, sukuk, by loan originator, asset leasing company and investors.

Software companies often develop software by orders and get incomes. The amount of this type of income is quite high. There is some rules for companies which want to report according to international accounting standards. In cases, if duration of software develop will be more than a year, "Construction Contracts" standard is necessary to make proper reporting. For reporting, production cost information is necessary. Therefore, IFRS, AICPA and FASB standards were analyzed and compared. Production processes which is described as development has explained. Thus, development process can be monitored with expenditures. A detailed application example were revealed for the software development process and expenditure. Taking into consideration to periodicity principle, accounting records was made according to information users and standard. SÖZLEŞMEYE BAĞLI GELİŞTİRİLEN YAZILIMLARIN MUHASEBELEŞTİRİLMESİ Anahtar KelimelerYazılım sözleşmeleri, yazılım geliştirme süreçleri, araştırma ve geliştirme, muhasebeleştirme. JEL Sınıflandırması M15, M41, M48 ÖZETYazılım firmaları sıklıkla sipariş üzerine yazılım geliştirirler. Bu gelir türünün miktarı oldukça fazladır. Uluslararası muhasebe standartları gereği raporlama yapması gereken firmaların uyması gereken bir takım kurallar vardır. Sipariş üzerine geliştirilen yazılımların süresi bir yılı aştığı durumda "İnşaat Sözleşmeleri" standardına uygun şekilde raporlama yapmak gerekmektedir. Raporlama için üretim maliyeti bilgisine ihtiyaç vardır. Bu yüzden IFRS, AICPA ve FASB standartları karşılaştırmalı olarak incelenmiştir. Geliştirme olarak tanımlanan yazılım üretim süreçleri açıklanmıştır. Böylece geliştirme süreci ile beraber harcamaların izlenmesi sağlanabilmektedir. Detaylı bir örnek uygulayarak yazılım geliştirme süreçleri ve harcamalar ortaya konmuştur. Dönemsellik ilkesine dikkat ederek bilgi kullanıcılarına ve standartlara uygun muhasebe kayıtları yapılmıştır.