ADLİ MUHASEBECİLİK MESLEĞİ VE TÜRKİYE’DEKİ UYGULAMALARI
Küçük Resim Yok
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Küreselleşen dünyada artan teknolojik olanaklarla birlikte karmaşıklaşan ticari iş süreçleri ve buna bağlı olarak artan mali nitelikteki suçların çözümünde yargı mensupları ile suç bilimi araştırmacıları yetersiz kalmaktadırlar. Yeterli eğitim, deneyim ve bilgi düzeyine sahip olan adli muhasebeciler, bu noktada doğan ihtiyaca cevap verebilmektedirler. Adli muhasebe, dünyada son 30 yılda yoğun olarak uygulanmaya başlanan; muhasebe, hukuk, denetim, araştırma ve bunlar gibi birçok ilgili disiplini içine alan, mahkemelere intikal etmiş olan hukuki durumun çözümüyle ilgilenen, aynı zamanda hile ve usulsüzlük gibi sorunların tespit edilmesi, önlenmesi ve çözümüyle de ilgilenen bir meslek alanıdır. Türkiye'de ise, çok kısa bir geçmişe sahiptir ve daha yeni sayılabilecek bir konumdadır. Avrupa'daki örneklerindeki gibi kurum ve kuruluşlar ülkemizde bulunmamaktadır. Yine eğitim noktasında da çok fazla yetersizlik bulunmaktadır. Türkiye'deki uygulamaların yasal bir düzenleme bulunmamasına rağmen, adli muhasebecilik mesleğinin uygulama alanlarından olan hile denetçiliği ve dava destek danışmanlığı kapsamında sayılabilecek uygulamaları ile bazı kurumlarda verilmekte olan eğitimler bulunmakta ise de, dünyadaki örneklerini yakalayamamıştır. Bunun için adli muhasebeciliğin meslek olarak kabul edilmesi, meslek mensubunun sertifika sahibi yapılması ve adli muhasebecilik eğitimin dünyadaki örneklerine benzer şekilde verilmesi gerekmektedir
Globalizing world with increasingly sophisticated technological facilities of a fiscal nature of commercial business processes and consequently increasing the judiciary and crime science researchers are insufficient to solve the crimes. Adequate training, experience and forensic accountants who have a level of knowledge, able to respond to needs arising from this point. Forensic accounting, in the world started to be applied intensively the last thirty years, accounting, legal, audit, research and many related disciplines such as these into the field, who have appeared before the courts are interested in solving the legal situation in a professional field. At the same time, forensic accounting, fraud and irregularity to detect such problems, a profession is also interested in the prevention and solution space. In this profession, Turkey has a history of very short and relatively new field. In our country, institutions and organizations in Europe have similar examples. In this area, too many deficiencies in terms of training are available as well. Although there is a legal arrangement in Turkey, applications, forensic accountancy profession in the areas of application can be considered within the scope of fraud auditing and litigation support consulting practices in some institutions have training programs in the world, catch up with examples. For this, the judicial acceptance of bookkeeping as a profession, and forensic accounting done, professional education certificate holder must be given in a manner similar to examples in the world
Globalizing world with increasingly sophisticated technological facilities of a fiscal nature of commercial business processes and consequently increasing the judiciary and crime science researchers are insufficient to solve the crimes. Adequate training, experience and forensic accountants who have a level of knowledge, able to respond to needs arising from this point. Forensic accounting, in the world started to be applied intensively the last thirty years, accounting, legal, audit, research and many related disciplines such as these into the field, who have appeared before the courts are interested in solving the legal situation in a professional field. At the same time, forensic accounting, fraud and irregularity to detect such problems, a profession is also interested in the prevention and solution space. In this profession, Turkey has a history of very short and relatively new field. In our country, institutions and organizations in Europe have similar examples. In this area, too many deficiencies in terms of training are available as well. Although there is a legal arrangement in Turkey, applications, forensic accountancy profession in the areas of application can be considered within the scope of fraud auditing and litigation support consulting practices in some institutions have training programs in the world, catch up with examples. For this, the judicial acceptance of bookkeeping as a profession, and forensic accounting done, professional education certificate holder must be given in a manner similar to examples in the world
Açıklama
Anahtar Kelimeler
Sosyal Bilimler Tarihi
Kaynak
Gümüşhane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
5
Sayı
9
