Muhasebede hata ve hileler ile ilgili muhasebe meslek mensupları üzerinde bir araştırma
Küçük Resim Yok
Tarih
2010
Yazarlar
Dergi Başlığı
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Cilt Başlığı
Yayıncı
Niğde Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İşletmeler belirledikleri hedef ve amaçlara etkin bir şekilde ulaşmak istemektedirler. İşletmelerin bu amaçları için muhasebe servisinin ve muhasebe meslek mensuplarının özverili çalışması, göz önüne alınması gereken bir gerçekliktir.Muhasebe meslek mensupları, işleri gereği sürekli, müşterileri ve devlet kurumlarının mensupları ile karşı karşıya gelmektedirler. Burada devlet ile ilişkilerini önemli kılan neden ise müşterilerinin işleriyle ilgili vergiye konu olacak her türlü faaliyetlerle ilgili hesaplarını, kayıtlarını tutmaları ve hesaplamalarını yapmalarıdır.Burada muhasebe meslek mensupları isteyerek veya istemeyerek hata ve hileli işlemler yapabilmektedirler. Meslek mensuplarının yapmış oldukları bazı işlemler, işletmelerde hata ve hile belirtilerinin olabileceğinin göstergesi olarak kabul edilmektedir. Muhasebe mesleğinin bu özelliğinden yola çıkarak bu çalışmada hata, hile ve hile belirtilerinin (kırmızı bayraklar) hangi düzeyde olduğu ampirik olarak incelenmiştir.Bu amaca ulaşmak için ise, Gaziantep ilinde faaliyet gösteren, muhasebe meslek mensuplarına yönelik ankete dayalı bir araştırma yapılmıştır. Elde edilen veriler, t-testi (Independent-Samples T Test), tek yönlü varyans (One-Way ANOVA) testi ve Tukey testi aracılığıyla test edilmiş, anketin değerlendirilmesi ile hata, hile ve hile belirtileri ile ilgili ortaya çıkan sonuçlar paylaşılmıştır.Anahtar Kelimeler: Hata, Hile, Hile Belirtileri (Kırmızı Bayraklar)
Enterprises desire reach to determined targets and purposes effectively. Self-sacrificed and devoted efforts of account departments and accounting profession members should be considered as a fact for realizing these targets of the enterprise.Since of their businesses, accounting profession members always come across with government belongings and customers. Here, the reason which makes their relation with the government significant is their accounting and recording all financial movements related with activities of customers which will be subjected to the tax.At this point, these profession members (accountants) can do accidental mistakes or malicious tricks. Some transactions done by profession members are accepted as indicator of mistake and trick signs possibility at enterprises. Starting by this feature of accounting profession, in this study, signs of mistakes and tricks (red flag) level has been investigated empirically.In order to reach this goal, a survey-base study has been done towards profession members (accountants) operates and works in Gaziantep city. Obtained datum has been checked by means of T-Test (Independent-samples T test), One-Way ANOVA test and Turkey Test, and emerging results related with mistake and tricks signs have been shared by evaluation of the survey.Key Words: Mistake, Trick (Fraud), Sign of Trick, (Red Flags)
Enterprises desire reach to determined targets and purposes effectively. Self-sacrificed and devoted efforts of account departments and accounting profession members should be considered as a fact for realizing these targets of the enterprise.Since of their businesses, accounting profession members always come across with government belongings and customers. Here, the reason which makes their relation with the government significant is their accounting and recording all financial movements related with activities of customers which will be subjected to the tax.At this point, these profession members (accountants) can do accidental mistakes or malicious tricks. Some transactions done by profession members are accepted as indicator of mistake and trick signs possibility at enterprises. Starting by this feature of accounting profession, in this study, signs of mistakes and tricks (red flag) level has been investigated empirically.In order to reach this goal, a survey-base study has been done towards profession members (accountants) operates and works in Gaziantep city. Obtained datum has been checked by means of T-Test (Independent-samples T test), One-Way ANOVA test and Turkey Test, and emerging results related with mistake and tricks signs have been shared by evaluation of the survey.Key Words: Mistake, Trick (Fraud), Sign of Trick, (Red Flags)
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Bölümü, İşletme Ana Bilim Dalı, Muhasebe Finansman Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
