Adli muhasebecilik mesleği ve Türkiye'deki gelişme potansiyeline yönelik bir araştırma
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Date
2011-11-30
Authors
Yücel, Elif
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Publisher
Uludağ Üniversitesi
Abstract
Küreselleşme ile birlikte tüm dünya pazarlarının yoğun bir rekabet ortamı içinde olması özellikle sermaye piyasalarındaki şirketleri paniğe sürüklemektedir. Şirketler en iyi olma yarışı içerisindeyken pek çok zaman çeşitli hile, yolsuzluk veya manipülasyonlara başvurabilmektedirler. Gelişen teknoloji de bu konuda şirketlerin en önemli yardımcısıdır. Gün geçtikçe giderek karmaşık hale gelen hile ve yolsuzluklar karşısında denetim mesleği de kurumsallaşma ve uzmanlaşma sürecine girmiştir ve bu süreçte meydana gelen en önemli gelişmelerden biri adli muhasebe mesleğinin ortaya çıkışıdır.Özellikle 21. yüzyılda yaşanan ve tüm denetim uygulamalarına yeniden yön veren küresel etkili şirket ve denetim skandalları adli muhasebe kavramının da ortaya çıkmasında etkili olmuştur. Adli muhasebe, hukuk ve muhasebe bilimleri arasında bir köprü görevi üstlenerek daha çok işletmelerde yaşanan hile ve yolsuzlukların tespit edilmesi, önlenmesi ve caydırılması ile hile ve yolsuzluklara ilişkin başlatılan hukuksal süreçte etkin bir rol üstlenmektedir. Adli muhasebe, başta muhasebe, denetim ve hukuk olmak üzere istatistik, matematik, bilgi teknolojileri, psikoloji gibi pek çok bilim dalında bilgi ve yetenek sahibi olmayı gerektirdiğinden hile ve yolsuzluklarla mücadelede önemli bir araçtır.Adli muhasebenin bu önemi doğrultusunda bu çalışmada öncelikle adli muhasebe kavramına yönelik açıklamalar yapılarak adli muhasebe mesleğinin kapsamı ve gelişimi incelenmiştir. Daha sonra Yeminli Mali Müşavirlik Şirketleri ve Sermaye Piyasasında Bağımsız Denetimle Yetkili Kuruluşların bakış açılarıyla Türkiye'de adli muhasebecilik mesleğinin mevcut durumu ve mesleğin gelişimine yönelik önerileri SPSS 17.0 ve 18.0 paket programları aracılığı ile analiz edilerek değerlendirilmiştir. Analiz sonucunda ülkemizde mevcut denetim sisteminin, adli muhasebe için gerekli alt yapının ve eğitim sisteminin yetersiz olduğu tespit edilmiş ve mesleğin gelişimi için yapılması gereken faaliyetler değerlendirilmiştir.
With the globalization, the companies in the capital market drift into panic because of an intense competitive environment of all world markets. While companies attempt to be the best, they can apply fraud, corruption or manipulations. The advanced technology is most important assistance of companies. The audit profession becomes the process of institutionalization and specialization against fraud and corruption which gradually becomes complicated and new professions start to occur. One of them is judicial accounting.Global effective corporate and auditing scandals experienced in especially 21. Century and has re-emphasized all auditing practices causes the concept of judicial accounting. Judicial accounting functions as a bridge between law and accounting sciences, and it plays an active role in determination, prevention and deterrence of fraud and corruption mostly experienced in corporate and in the legal process initiated against fraud and corruption. Judicial accounting requires to have knowledge and skills in many fields particularly accounting, auditing and law, and many other branches of science such as statistics, mathematics, information technology, and psychology; so it is important tool in the fight against fraud and corruption.In line with importance of judicial accounting, we have made descriptions for judicial accounting at first, and have studied scope and development of judicial accounting. Then we have analyzed and assessed the present situation of judicial accounting in Turkey, and suggestions for development of profession with SPSS 17.0 and 18.0 pack programs with point of view of Sworn-in Certified Public Accountancy companies and organizations having authority in independent audit in capital market. At the end of analysis, we have determined that present audit system, infrastructure required for judicial accounting and education system is insufficient and we have assessed activities required to do for development of profession.
With the globalization, the companies in the capital market drift into panic because of an intense competitive environment of all world markets. While companies attempt to be the best, they can apply fraud, corruption or manipulations. The advanced technology is most important assistance of companies. The audit profession becomes the process of institutionalization and specialization against fraud and corruption which gradually becomes complicated and new professions start to occur. One of them is judicial accounting.Global effective corporate and auditing scandals experienced in especially 21. Century and has re-emphasized all auditing practices causes the concept of judicial accounting. Judicial accounting functions as a bridge between law and accounting sciences, and it plays an active role in determination, prevention and deterrence of fraud and corruption mostly experienced in corporate and in the legal process initiated against fraud and corruption. Judicial accounting requires to have knowledge and skills in many fields particularly accounting, auditing and law, and many other branches of science such as statistics, mathematics, information technology, and psychology; so it is important tool in the fight against fraud and corruption.In line with importance of judicial accounting, we have made descriptions for judicial accounting at first, and have studied scope and development of judicial accounting. Then we have analyzed and assessed the present situation of judicial accounting in Turkey, and suggestions for development of profession with SPSS 17.0 and 18.0 pack programs with point of view of Sworn-in Certified Public Accountancy companies and organizations having authority in independent audit in capital market. At the end of analysis, we have determined that present audit system, infrastructure required for judicial accounting and education system is insufficient and we have assessed activities required to do for development of profession.
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Keywords
Adli muhasebe, Hile ve yolsuzluklar, Adli muhasebecilik mesleği, Türkiye’de denetim sistemi, Forensic accounting, Fraud and corruption, Forensic accounting profession, Auditing system in Turkey
Citation
Yücel, E. (2011). Adli muhasebecilik mesleği ve Türkiye'deki gelişme potansiyeline yönelik bir araştırma. Yayınlanmamış doktora tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.