Adli muhasebeciliğin meslek mensupları yönünden farkındalığının ölçülmesi ve bir uygulama
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Date
2023
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Publisher
İstanbul Ticaret Üniversitesi
Access Rights
info:eu-repo/semantics/openAccess
Abstract
Bu çalışma özellikle gelişmiş ülkelerde yaygın uygulama alanı olan ve Türkiye'de henüz yasal olarak düzenlenmediği için muhtelif isimler altında uygulamaları görülen Adli Muhasebecilik mesleğinin kapsamı, özellikleri, adli muhasebecilerin nitelikleri, adli muhasebecilik mesleğinin benzer mesleklerden farkları, adli muhasebecilik faaliyeti yürüten meslek mensuplarının ve adli muhasebecilik mesleği adaylarının eğitimi, adli muhasebecilik mesleğinin Türkiye'de uygulanabilirliği, hukuk sistemimizdeki yeri, mesleki sorumluluk sigortası kapsamına alınması gibi konuları kapsamaktadır. Bu çalışmanın uygulama kısmının amacı Türk muhasebe meslek mensuplarının bu tarz bir muhasebeciliği yeni bir faaliyet olanı olarak görüp görmemelerini bu anlamda bilgi, farkındalık, mesleğin geleceği ve eğitim ihtiyacı şeklinde dört alt boyutta oluşan bir farkındalık düzeyini belirlemektir. Bu amaçla uygulama İstanbul ilinde çalışan 567 meslek mensubuyla anket yöntemiyle yapılmıştır. Anket çalışması demografik bölüm ve temel değişkenlerin beşli Likert ölçeğiyle sorgulandığı bölüm olmak üzere iki temel bölümden ibarettir. Bu çalışmanın literatüre önemli katkı yapması beklenmektedir. Anket çalışması için İstanbul ilinin seçilmesinin sebebi Türk muhasebe meslek mensuplarının yaklaşık yarısının bu ilde faaliyetini sürdürmeleridir.
This study aims to examine the scope and characteristics of the Forensic Accounting profession, which is widely practiced especially in developed countries and has been practiced under various names since it is not yet legally regulated in Turkey, the qualifications of forensic accountants, the differences of the forensic accounting profession from similar professions, the members of the profession who carry out forensic accounting activities and the forensic accounting profession. It covers topics such as the education of candidates for the profession, the applicability of the forensic accounting profession in Turkey, its place in our legal system, and its inclusion in professional liability insurance. The purpose of the application part of this study is to determine whether Turkish accounting professionals see this type of accounting as a new activity or not, and to determine the level of awareness consisting of four sub-dimensions: knowledge, awareness, future of the profession and need for education. For this purpose, the application was carried out by survey method with 567 accounting professionals working in Istanbul. The survey consists of two main parts: the demographic part and the part where the basic variables are questioned on a five-point Likert scale. This study is expected to make a significant contribution to the literature. The reason why Istanbul was chosen for the survey is that about half of the Turkish accounting professionals continue their activities in this city.
This study aims to examine the scope and characteristics of the Forensic Accounting profession, which is widely practiced especially in developed countries and has been practiced under various names since it is not yet legally regulated in Turkey, the qualifications of forensic accountants, the differences of the forensic accounting profession from similar professions, the members of the profession who carry out forensic accounting activities and the forensic accounting profession. It covers topics such as the education of candidates for the profession, the applicability of the forensic accounting profession in Turkey, its place in our legal system, and its inclusion in professional liability insurance. The purpose of the application part of this study is to determine whether Turkish accounting professionals see this type of accounting as a new activity or not, and to determine the level of awareness consisting of four sub-dimensions: knowledge, awareness, future of the profession and need for education. For this purpose, the application was carried out by survey method with 567 accounting professionals working in Istanbul. The survey consists of two main parts: the demographic part and the part where the basic variables are questioned on a five-point Likert scale. This study is expected to make a significant contribution to the literature. The reason why Istanbul was chosen for the survey is that about half of the Turkish accounting professionals continue their activities in this city.
Description
Sosyal Bilimler Enstitüsü, Muhasebe-Denetim Ana Bilim Dalı, Muhasebe Ve Denetim Bilim Dalı
Keywords
İşletme, Business Administration
