Muhasebe, işletme faaliyetleri ile ilgili bilgi üreten ve bilgiyi kullanıcılarına sunan bir sistemdir. Bu süreçte üretilen bilgilerin, tarafsız, zamanlı ve gerçeğe uygun olması bilgi kullanıcıları açısından önemlidir. Ayrıca bağımsız denetimden geçmiş olması da bilginin niteliğini belirlemektedir. Ancak zaman zaman bu bilgiler olduğundan farklı sunulabilmektedir. Bu bilgilerin gerçeğe uygun bir şekilde üretilip sunulmasında muhasebe meslek mensuplarının büyük bir payı bulunmaktadır. Çalışmanın amacı, Çorum ilinde faaliyet gösteren muhasebe meslek mensuplarının yaratıcı muhasebe uygulamaları hakkındaki algı düzeylerinin tespit edilmesidir. Bu amaçla anket çalışması yapılmış ve elde edilen veriler SPSS 20.0 paket programı aracılığı ile analiz edilmiştir. Çalışmada Frekans Analizi ve ankete katılan meslek mensuplarının yaratıcı muhasebe algıları ile demografik özellikleri arasında anlamlı bir fark olup olmadığının test edilmesi için Bağımsız İki Örnek T-Testi, Tek Yönlü Varyans Analizi ve Kruskal-Wallis Testi yapılmıştır. Çalışma sonucunda katılımcıların cinsiyet ve faaliyet yeri değişkeni ile yaratıcı muhasebe algıları arasında anlamlı bir fark bulunmuştur.
Accounting is a system that produces information about business activities and provides information to users. The fact that the information generated in this process is neutral, timely and true is important for the information users. It also determines the nature of the information that it has passed through independent inspection. Sometimes this information can be presented differently. There is a large proportion of accounting professionals in producing and presenting these information in a real way. The aim of the study is to identify the level of perception of the accounting professionals working in the province of Çorum about creative accounting practices. For this purpose, the survey was conducted and the data obtained was analyzed through the SPSS 20.0 package program. The study conducted an independent two examples T-Test, one-way variance analysis and Kruskal-Wallis Test to test whether there is a meaningful difference between the creative accounting perceptions and demographic characteristics of the professionals involved in the survey. The study found a significant difference between the gender and activity variation of the participants and the creative accounting perceptions.
Accounting is a system that produces information about business activities and provides this information to its users. In this process the fact that the information produced is objective, timely and accurate is important for information users. In addition, the fact that they are audited independently determines the quality of the information. At this point, we come across the concept of creative accounting which is a concept that includes accounting fraud and errors. There is a large share of accounting professionals in the production and presentation of this information. The aim of this study is to detect the levels of perception of accounting professionals in Çorum about creative accounting practices. For this purpose, a survey was conducted and the data were analyzed by using SPSS 20.0 package program. Frequency analysis was performed in this study. Independent Two Sample T-Test, One-Way Anova and Kruskal-Wallis Test were used to test whether there was a significant difference between the creative accounting perceptions and demographic characteristics of the professionals participating in the survey. As a result of the study, a significant difference was found between the participants' gender and place of work as well as their perception of creative accounting.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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