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30
Amaç- Etik; mesleği icra ederken genel olarak kabul görmüş belirli kurallar çerçevesinde işin yürütülmesidir. Bu çalışmanın amacı muhasebede yapılan hata ve hilelerin, mesleğin icra edilmesindeki kilit noktalardan biri olan mesleki etiği çerçevesinde incelenmesidir. Yöntem- Günümüz teknoloji dünyasında hala muhasebede hatalar yapılmaktadır, hileye başvuran pek çok muhasebeci vardır ve çıkarları için yanıltıcı isteklerde bulunan birçok mükellef bulunmaktadır. Buna göre, hata ve hilenin nedenlerini, bunlarla ne şekilde karşılaşıldığını, etiğin hata ve hilelerin önlenmesindeki önemini ve yerini ortaya koymak için muhasebeciler üzerinde bir anket çalışması yapılmıştır. Anketin birinci bölümde katılımcılara dokuz adet demografik soru sorulmuştur. İkinci bölümde ise muhasebecinin hata ve hileye yaklaşımı, kişiyi hata ve hileye iten nedenler, etiğin hata ve hile üzerindeki etkileri, meslek hayatlarında karşılaştıkları etik dışı olaylar gibi soruların yanıtları aranmıştır. Bulgular- Yapılan anket çalışması, hata ve hilenin meslek mensubu tarafından etik anlamında değerlendirilmesini içermektedir. Ancak, maalesef görülüyor ki caydırıcı unsurlar özellikle hilenin önüne geçmede yeterli olmamıştır. Bunun için etik eğitimi, etiğin mesleki davranışa işlemesi ve muhasebe meslek mensubu tarafından özümsenmesi çok önemlidir. Sonuç- Meslek mensupları meslek hayatları boyunca gerek işletmede bulunan boşluklar, gerek müşteri teşvikleri, gerekse yasal boşluklar gibi pek çok etkenler aracılıyla hata ve hileye ortam sağlayabilecekleri durumlarla karşılaşabilmektedirler. Etik, bu durumlarda kişinin mesleki sorumluluğunu hata ve hileye imkân vermeden doğru bir şekilde gerçekleştirmesini sağlayan en önemli unsurdur.
The purpose-ethics is to carry out the work in the framework of certain rules that are generally accepted when performing the profession. The purpose of this study is to investigate the errors and tricks made in the accounting, in the framework of professional ethics, which is one of the key points in the performance of the profession. Method- In today's technology world, there are still errors in accounting, there are many accountants who apply for fraud and there are many clients who are in misleading desires for their interests. Accordingly, a survey was conducted on accountants to reveal the causes of errors and tricks, how they were dealt with, the importance and place of ethics in preventing errors and tricks. In the first section of the survey, the participants were asked nine demographic questions. In the second part, the accountant’s approach to errors and fraud, the reasons that push the person to errors and fraud, the effects of ethics on errors and fraud, and the answers to questions such as the unethical events they encounter in the professional life. Results - The survey study involves the assessment of errors and tricks by the professional member in the ethical sense. However, it seems unfortunately that the repressive elements were not sufficient, especially in preventing the trick. For this, it is very important that ethical education, the processing of ethics to professional behavior and the absorption by the accounting professional member. As a result, professional members can face situations throughout their professional life that can provide the environment for errors and fraud through many factors, such as the vacancies in the business, the customer incentives, the legal vacancies if necessary. Ethics is an essential element that enables a person to properly perform his professional responsibility in these cases without making it possible for mistakes and fraud.
Purpose- Ethic; It is the execution of the work within the framework of certain generally accepted rules while performing the profession. The purpose of this study is to examine the mistakes and deceptions in accounting within the framework of professional ethics, which is one of the key points in the performance of the profession. Methodology- In today’s technology world, mistakes are still made in accounting, there are many accountants who resort to deception and there are many taxpayers who made misleading requests for their interests. Accordingly, a questionnaire study was conducted on accountants to reveal the causes of mistakes and deception, how they were encountered, the importance and place of ethics in preventing mistakes and deception. In the first part of the survey, nine demographic questions were asked to the participants. In the second part, the answers of the questions such as the accountant's approach to mistake and deception, the reasons that push the person towards the mistake and deception, the effects of ethics on mistake and deception, and unethical events they encounter in their professional lives were sought. Findings- The questionnaire study includes the evaluation of mistake and deception in terms of ethics by the professional. Unfortunately, it seems that the deterrent elements were not sufficient to prevent cheating, in particular. For this, ethics education, ethics embedded in professional behavior and assimilation by professional accountants are very important. Conclusion- Members of the profession can face situations where they can mistake and deception through many factors such as business gaps, customer incentives and legal gaps throughout their professional life. Ethics is the most important factor that enables the person to realize his / her professional responsibility correctly without any mistake and deception.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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