Fraud Symptoms Specific to Small and Medium-Sized Business (SMEs) and Research To Determine The Measures Taken: Gaziantep Case
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Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The importance of Small and Medium-Sized Businesses (SMEs) is increasing as they provide various job opportunities in the countries in which they operate. These businesses may face problems related to the issues of management, organization, marketing, procurement, human resources management, production, finance, and accounting. One of the most critical accounting problems SMEs face is a fraud, which may be defined as intentional acts involving deception in accounting records or documents by those in charge of top management to obtain unfair or illegal employee benefits. The accuracy and integrity of accounting records are crucial for all stakeholders. In addition, fraud in accounting can affect employees, partners, business owners, and the government. Studies show that accounting fraud has reached dangerous levels. For this reason, it is essential to detect, prevent or eliminate fraud in SMEs and take deterrent measures against this problem. This study presented the results of a survey based on the owners or managers of SMEs operating in the Gaziantep Organized Industrial Zone to identify symptoms of SME fraud and the measures taken.
Açıklama
Anahtar Kelimeler
İşletme, Fraud, Small and Medium-Sized Business, Fraud Symptoms, Fraud Prevention
Kaynak
Politik ekonomik kuram (Online)
WoS Q Değeri
Scopus Q Değeri
Cilt
7
Sayı
1
