Muhasebede yapılan hata ve hilelerin meslek etiği açısından incelenmesi
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Tarih
2020-07-30
Yazarlar
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Dergi ISSN
Cilt Başlığı
Yayıncı
PressAcademia
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Amaç- Etik; mesleği icra ederken genel olarak kabul görmüş belirli kurallar çerçevesinde işin yürütülmesidir. Bu çalışmanın amacı muhasebede yapılan hata ve hilelerin, mesleğin icra edilmesindeki kilit noktalardan biri olan mesleki etiği çerçevesinde incelenmesidir. Yöntem- Günümüz teknoloji dünyasında hala muhasebede hatalar yapılmaktadır, hileye başvuran pek çok muhasebeci vardır ve çıkarları için yanıltıcı isteklerde bulunan birçok mükellef bulunmaktadır. Buna göre, hata ve hilenin nedenlerini, bunlarla ne şekilde karşılaşıldığını, etiğin hata ve hilelerin önlenmesindeki önemini ve yerini ortaya koymak için muhasebeciler üzerinde bir anket çalışması yapılmıştır. Anketin birinci bölümde katılımcılara dokuz adet demografik soru sorulmuştur. İkinci bölümde ise muhasebecinin hata ve hileye yaklaşımı, kişiyi hata ve hileye iten nedenler, etiğin hata ve hile üzerindeki etkileri, meslek hayatlarında karşılaştıkları etik dışı olaylar gibi sor uların yanıtları aranmıştır. Bulgular- Yapılan anket çalışması, hata ve hilenin meslek mensubu tarafından etik anlamında değerlendirilmesini içermektedir. Ancak, maalesef görülüyor ki caydırıcı unsurlar özellikle hilenin önüne geçmede yeterli olmamıştır. Bunun için etik eğitimi, etiğin mesleki davranışa işlemesi ve muhasebe meslek mensubu tarafından özümsenmesi çok önemlidir. Sonuç- Meslek mensupları meslek hayatları boyunca gerek işletmede bulunan boşluklar, gerek müşteri teşvikleri, gerekse yasal boşluklar gibi pek çok etkenler aracılıyla hata ve hileye ortam sağlayabilecekleri durumlarla karşılaşabilmektedirler. Etik, bu durumlarda kişinin mesleki sorumluluğunu hata ve hileye imkân vermeden doğru bir şekilde gerçekleştirmesini sağlayan en önemli unsurdur.
Purpose- Ethic; It is the execution of the work within the framework of certain generally accepted rules while performing the profession. The purpose of this study is to examine the mistakes and deceptions in accounting within the framework of professional ethics, which is one of the key points in the performance of the profession. Methodology- In today’s technology world, mistakes are still made in accounting, there are many accountants who resort to deception and there are many taxpayers who made misleading requests for their interests. Accordingly, a questionnaire study was conducted on accountants to reveal the causes of mistakes and deception, how they were encountered, the importance and place of ethics in preventing mistakes and deception. In the first part of the survey, nine demographic questions were asked to the participants. In the second part, the answers of the questions such as the accountant's approach to mistake and deception, the reasons that push the person towards the mistake and deception, the effects of ethics on mistake and deception, and unethical events they encounter in their professional lives were sought. Findings- The questionnaire study includes the evaluation of mistake and deception in terms of ethics by the professional. Unfortunately, it seems that the deterrent elements were not sufficient to prevent cheating, in particular. For this, ethics education, ethics embedded in professional behavior and assimilation by professional accountants are very important. Conclusion- Members of the profession can face situations where they can mistake and deception through many factors such as business gaps, customer incentives and legal gaps throughout their professional life. Ethics is the most important factor that enables the person to realize his / her professional responsibility correctly without any mistake and deception.
Purpose- Ethic; It is the execution of the work within the framework of certain generally accepted rules while performing the profession. The purpose of this study is to examine the mistakes and deceptions in accounting within the framework of professional ethics, which is one of the key points in the performance of the profession. Methodology- In today’s technology world, mistakes are still made in accounting, there are many accountants who resort to deception and there are many taxpayers who made misleading requests for their interests. Accordingly, a questionnaire study was conducted on accountants to reveal the causes of mistakes and deception, how they were encountered, the importance and place of ethics in preventing mistakes and deception. In the first part of the survey, nine demographic questions were asked to the participants. In the second part, the answers of the questions such as the accountant's approach to mistake and deception, the reasons that push the person towards the mistake and deception, the effects of ethics on mistake and deception, and unethical events they encounter in their professional lives were sought. Findings- The questionnaire study includes the evaluation of mistake and deception in terms of ethics by the professional. Unfortunately, it seems that the deterrent elements were not sufficient to prevent cheating, in particular. For this, ethics education, ethics embedded in professional behavior and assimilation by professional accountants are very important. Conclusion- Members of the profession can face situations where they can mistake and deception through many factors such as business gaps, customer incentives and legal gaps throughout their professional life. Ethics is the most important factor that enables the person to realize his / her professional responsibility correctly without any mistake and deception.
Açıklama
Anahtar Kelimeler
Muhasebe, Hata ve hile, Etik, Accounting, Fraud and mistakes, Ethics
Kaynak
PressAcademia Procedia
WoS Q Değeri
Scopus Q Değeri
Cilt
11
Sayı
1
Künye
Rodoplu, B. & Teker, D. (2020). Muhasebede yapılan hata ve hilelerin meslek etiği açısından incelenmesi. PressAcademia Procedia, 11(1), 38-42. doi:10.17261/Pressacademia.2020.1236
