Özet:

Unregistered employment is the fact that the persons to be registered are not notified to the relevant public bodies or the fact that they are not notified as a day and/or salary. Unregistered employment can cause many socio-economic problems, such as income injustice, poverty, public financing shortage, social insecurity. In this context, the closest witnesses of unregistered employment are accounting professionals. The purpose of this research is to find ways to increase registered employment by evaluating the opinions of accounting professionals on unregistered employment. The findings of the research were identified by the research of the mixed methods that contain quantitative and qualitative analysis methods. Quantitative findings of the study have been obtained from the Turkish Statistical Authority’s 2017 Annual Labour Survey Micro Data Set. The quality findings were created by making a face-to-face conversation with 14 accounting professionals working in the Denizli Province. According to the study’s quantitative findings, accounting professionals have a high level of education and 85% are registered. According to the quality findings of the study, the most important reason for employers to employ unregistered workers is the high costs increased by the tax and premium burden on workers’ wages. According to the participants, workers are unregistered because they suffer disabilities and do not find registered jobs. The way to increase registered employment is through the establishment of effective control mechanisms and severe penal sanctions.

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