Fraud Symptoms Specific to Small and Medium-Sized Business (SMEs) and Research To Determine The Measures Taken: Gaziantep Case

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dc.contributor.authorDoğan, Mehmet Zeki
dc.contributor.authorHamıdow, Mohammad Haj
dc.date.accessioned2024-11-07T13:17:01Z
dc.date.available2024-11-07T13:17:01Z
dc.date.issued2023
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractThe 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.
dc.identifier.doi10.30586/pek.1238134
dc.identifier.endpage31
dc.identifier.issn2587-2567
dc.identifier.issue1
dc.identifier.startpage16
dc.identifier.trdizinid1181602
dc.identifier.urihttps://doi.org/10.30586/pek.1238134
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1181602
dc.identifier.urihttps://hdl.handle.net/11480/12735
dc.identifier.volume7
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofPolitik ekonomik kuram (Online)
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241107
dc.subjectİşletme
dc.subjectFraud
dc.subjectSmall and Medium-Sized Business
dc.subjectFraud Symptoms
dc.subjectFraud Prevention
dc.titleFraud Symptoms Specific to Small and Medium-Sized Business (SMEs) and Research To Determine The Measures Taken: Gaziantep Case
dc.typeArticle

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