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Bu çalışma, Sivas il merkezinde faaliyet gösteren muhasebe meslek mensuplarının (SMMM) adli muhasebe mesleğine bakış açılarının tespit edilmesi, adli muhasebe mesleği-ne yönelik farkındalık düzeylerinin belirlenmesi amacıyla yapılmıştır. Çalışma kapsamın-da uygulanan ankete Sivas il merkezinde faaliyet gösteren Sivas Serbest Muhasebeci Mali Müşavir Odasına kayıtlı 72 muhasebe meslek mensubu katılmıştır. Çalışmada, öncelikle muhasebe mesleğinde yeni bir uzmanlık alanı olarak ortaya çı-kan adli muhasebe mesleğinin tarihsel gelişimi ve kapsamı incelenmiştir. Daha sonra Sivas il merkezinde faaliyet gösteren meslek mensuplarının adli muhasebe mesleğine bakış açı-ları Kendall’ın Tau-b katsayısı kullanılarak analiz edilmiştir. Söz konusu istatistiksel tek-niklerin uygulanmasında IBM SPSS 22 paket programından yararlanılmıştır. Araştırmanın sonuçlarına göre, Sivas il merkezinde faaliyet gösteren muhasebe mes-lek mensuplarının (SMMM) %16,70’inin adli muhasebe ifadesini duyduğu ve %22,20’sinin de adli muhasebe hakkında yeterli düzeyde bilgiye sahip olduğu anlaşılmış ve adli muhasebe mesleğine yönelik farkındalık düzeyinin düşük olduğu sonucuna ulaşıl-mıştır. Ülkemizde bilirkişilik hizmeti yeterli seviyede olduğu için ‘dava destek danışmanlı-ğı’ hizmetine gerek bulunmadığı eğitime, adli muhasebecilik mesleğine yönelik lisans dü-zeyinde bölümler açılması ve adli muhasebe uzmanı unvanının sadece TÜRMOB tarafın-dan verilen belge ile kazanılması gerektiği tecrübeye ve adli muhasebecilik mesleğinin uygulamasına ülkemizin altyapı olarak hazır olduğu hem mesleki tecrübeye hem de yaşa göre farklılık göstermektedir.
This study was carried out with the aim of identifying the views of accounting professionals (SMMM) working in the center of Sivas province, determining the level of awareness of the accounting profession. The study was carried out in the survey of 72 accounting professionals registered in the Sivas Free Accountant Financial Customer Chamber, which operates in the center of the province of Sivas. In the study, the historic development and scope of the judicial accounting profession, which emerged first and foremost as a new field of expertise in the accounting profession, was studied. Later, the views of the professional members operating in the center of the province of Sivas to the judicial accounting profession were analyzed using Kendall's Tau-b ratio. In the implementation of the statistical tech-nics, the IBM SPSS 22 package program has been used. According to the results of the study, 16.70% of accounting professionals (SMMM) who operate in the center of the province of Sivas have heard judicial accounting statements and 22.20% have sufficient knowledge of judicial accounting and the low level of awareness of the profession of judicial accounting. In our country the knowledge of personality service is sufficient because of the training that does not require the service of 'procedure support consultancy', the opening of departments at the level of license for the legal accounting profession and the experience that the title of legal accounting specialist should be acquired only with the document given by the TÜRMOB party and the application of the legal accounting profession is prepared as the infrastructure of our country depending on both professional experience and age.
This study was carried out in the province center of Sivas determination of the po-ints of view for the forensic accounting profession was made in order to determine the level of awareness for the forensic accounting profession. 72 questionnaires registered in the Sivas Chamber of Certified Public Accountants operating in the city center of Sivas participated in the questionnaire applied within the scope of the study. The study examined the historical development and scope of the forensic accoun-ting profession, which emerged as a new area of expertise in the accounting profession. Later, the perspectives of professionals working in Sivas province center of forensic ac-counting profession were analyzed by Kendall's Tau-b coefficient. The application of the statistical techniques has benefited from the IBM SPSS 22 package program. According to the results of the survey, It was determined that 16,70% of the Profes-sional accountants (CPA) operating in Sivas province hear judicial accounting statements and İt also has been understood that 22.20% of professional accountants have enough knowledge about forensic accounting and it has been concluded that the level of aware-ness for the profession of forensic accounting is low. In our country, since the expert ser-vice is at an adequate level and there is no need for 'case support consultancy' service, in terms of education, to open departments at the graduate level for the forensic accounting profession and the title of forensic accounting specialist must be acquired only by the cer-tificate issued by TÜRMOB. Moreover, in terms of the application of the forensic accoun-ting profession, our country's infrastructure readiness differs according to both professio-nal experience and age.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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