Özet:

In recent years, the economic size and prevalence of accounting tricks on a global scale has led to the judicial accounting profession, which has been effective in detecting and preventing these tricks. Judicial accountants can provide solutions to the parties or courts in any dispute that has an economic aspect that has come to the case or has not come to the case. It can also provide services to or individuals in relation to the detection and prevention of accounting tricks. The legal accounting profession requires deep training in different fields such as finance, law, audit, criminal science, in addition to traditional accounting training. The aim of this study is to identify the opinions and perceptions of business students who study intensive accounting, finance, audit and law in the fields of judicial accounting and application. For this purpose, Suleyman Demirel University (SDU), the Faculty of Economics and Administrative Sciences (IBF), study in the Department of Business, 2015 and 2016 registered fourth-class students have been surveyed at different times. The data of the survey applied through the Internet have been analyzed in the SPSS program and the outcome results have been interpreted. 222 students participated in the survey. The data for the judicial accounting of 55 students who claim to have knowledge of the judicial accounting have been analyzed. The study found that women participating in the judicial accounting profession were more positive than men and that it was important to participate in the judicial accounting in the business and other departments of the IBF.

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