Özet:

In recent years, the role of accountants in accounting scandals has made accounting ethics important. Many changes and transformations have occurred globally and locally in order to prevent accounting tricks. However, the possibility that public or private sector employees act in accordance with the accounting ethics remains a risk element. The aim of this study is to study the film "Dolap Horse", a film produced in the early eighties, in the framework of accounting ethics and fraud elements. In this study, the film "Dolap Horse" was analyzed by the imaging-receptive analysis method, which is a qualitative method. The whole film has been studied and interpreted by analyzing scenes that are considered to be related to accounting profession ethics and accounting tricks. Three findings have been made in the study. First, the film has come to the conclusion that it reflects the accounting profession in a negative and identical manner with the concepts of being a officer and rescue the homeland. Secondly, it was concluded that in the fight against accounting tricks, accountants will not be honest enough, and that accountants should monitor their employees so that they don’t cheat. The third conclusion is that a accountant can always be honest.

Anahtar Kelimeler:

Özet:

The roles of accountants in recent accounting scandals have made accounting ethics important. Many regulations, both global and local, have been made in order to prevent accounting frauds. However, the possibility of public or private sector employees not to act in accordance with accounting ethics remains a risk factor. The aim of the study is to examine the movie "Dolap Beygiri", a motion picture produced in the early eighties, within the framework of accounting ethics and fraud elements. In the study, the movie "Dolap Beygiri" is analyzed with the descriptive-interpretative analysis method, which is a qualitative method. The whole film is analyzed and the scenes that are considered to be related to accounting professional ethics are analyzed and interpreted. The study reaches three results. First, it is concluded that the film reflects the accounting profession identically with the concepts of studying, being a civil servant and saving the country. Second, it is concluded that the honesty of accountants would not be sufficient in combating accounting fraud, and accountants should monitor their employees to prevent fraud. Third, it is concluded that an accountant can always be honest.