S.W.O.T Analysis of the Chamber and CPAs


1) Structure:
• Smart head office building in the centre of Istanbul. (close to public transportation i.e underground,buses)
• Strong-Matrix organization.with seperation of powers.
• Know-how and in-depth experience in accounting profession.
• A distinguished non-governmental institution with strong reputation thanks to its high valued brand equity.
• Representing 60.000 CPAs since 1990.
• High intellectual property of the Chamber (publications, seminars,ISMMOblog, training , journal, of Mali Çözüm)

2) Strategy:
• Our goals and priorities are set by well-defined vision and mission. To achieve these goals, our activities are executed in a resoluted manner.

o Attachement to corporate governance principles and ethical rules.
o Commitment to irreplaceable values of the principles of trust, integrity, accountability and transperancy.
o Creating value to all of our stakeholdes
o Continuous support for raising increased awareness of sustainability
o Improving business models and human capital,processes with operational excellence.

o Building systems to train and develop CPAs on a continuous basis,
o Empowering accounting professionals with scientific and technological knowledge,and improve their vocational standards
o Supporting the implementation and functioning of international acoounting standards(where applicable) and local legislation,
o Helping CPAs build long-lasting relationships with SMEs and be their trusted partners

3) Staff
o One of the biggest non-government institutions in Turkiye with more than 60.000 CPAs and interns.
o Qualified and dedicated CPAs providing robust and reliable information and advisory services to support SMEs
o More than 32% of CPAs are women.
o Career Center,, Employment Office, Mentorship activities of the Chamber for CPAs and interns

4) Skills
o CPAs talent of “know-your-customer “ which enables them support SMEs
o CPAs’ functional business and customer –driven approaches.
o CPAs dedicated work style fosters employment through supporting SMEs
o Intense english courses held bu the Chamber for CPAs.

5) Systems
o Effective IT infrastructure and technolgy participation in business systems.
o Technology and team participation being key accelerators of our strategy.
o Low error rates and simplified operations owing to our “LUCA” acccounting software.
o Enhanced operational excellence with investments in digital platforms
o Cutting-edge technological structure.and enriched remote services.

6) Shared Values
o Corporate culture recognized by all CPAs.
o Direct contribution to UNDP Sustainable Development Goals
o Ethical rules enhancing the reputation of CPAs

7) Style
o Democtaric elections held every 3 yrs to form Board of Directors.
o Pluralist and participatory management style.
o Standing by CPAs, employee and member health.
o Proactive and prudent management applications.

o Staff :High turnover rates in CPA offices
o Structure:SMEs financial burdens causing relatively low income levels of CPAs.
o Structure: small-scale business type of CPA offices.
o Systems:Bureaucratic operational work loads of CPAs caused by tax offices and legislation.

OPPORTUNITIES (Macro Environment and PESTLE)
o Technology: The Chamber’s investments in technology and digitalization in the early stages secured increased service level and quality. (operational ease and smooth transition to remote work)

o Demography: High rate of population increase and entrepreneurial spirit of SMEs are to widen the market for CPAs

o Ecology: In paralel with rising awareness of environmental matters, the Chamber’s environment friendly activities (i.e memorial forests, energy saving applications) improves its positive image in the society..

o Social-Cultural: Advisory functions of CPAs enabling them to help SMEs overcome sustainability problems.

o Social Pressure Group: High number of members and its positive reputation empowers the Chamber.

THREATS (Macro Environment and PESTLE)
o Competition: Incrasing number of CPAs and financial problems of SMEs may lead to competition amongst CPA offices and hence diminishing revenues.

o Customers: Customers of CPA offices have comparaive advantage of competition against CPA offices..

o Political/Legal: To mitigate the impact inflicted by pandemic, new regulations and legislations have been put into use and they have accelarating effects on work loads of CPA offices.

o Demografic/Technology: Talents of Generation Z with regard to digitalization, may force some CPAs (not adapting themselves to new tech) exit the market


İSMMMO Hakkında

Geleceğe yönelik projeleriyle, üyelerinin gelişimini sağlayan; Şeffaflığı, denetimi, yeniliği savunan ve çevre sorunlarına duyarlı; Toplumumuzun aydınlatılmasına, akademik, mesleki kamuoyuyla güçlü işbirliği yaparak ekonomik kalkınmaya katkı sunan, lider kurum olmaktır.