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TÜRKİYE’DE ADLİ MUHASEBE EĞİTİMİNE YÖNELİK BİR ARAŞTIRMA

Year 2012, Volume: 26 Issue: 2, 129 - 141, 14.02.2012

Abstract

Başta Amerika Birleşik Devletleri olmak üzere gelişmiş birçok
ülkede her alanda olduğu gibi, adli bilimler alanında da uzmanlaşmaya büyük
önem verilmiş ve bu çerçevede “adli muhasebe” adında yeni bir bilim dalı
ortaya çıkmıştır. Adli muhasebe, özellikle iktisadi ve mali faaliyetler
kapsamında yapılan çeşitli hileli işlemlerin tespit edilmesine ve her türlü hileli
işlemi önleyecek yöntem ve tekniklerin geliştirilmesine katkı sağlayarak
günümüzde önemli bir bilim dalı durumuna gelmiştir. Adli muhasebe alanında
geliştirilen yöntem ve tekniklerin suçlularla mücadelede kullanılabilmesi için bu
alanda hizmet verecek kişilerin bilimsel kurallara dayalı nitelikli bir uzmanlık
eğitiminden geçmeleri artık zorunluluk halini almıştır. Bu zorunluluktan hareket
edilerek bu çalışmada, Türkiye’deki akademisyenlerin adli muhasebe eğitimine
bakış açılarının tespit edilmesine yönelik anket çalışması yapılarak, adli
muhasebe ile ilgili Türkiye’de yeterli bir eğitim altyapısının bulunmadığı,
eğitim veren konumunda bulunan akademisyenlerin adli muhasebe eğitiminin
müfredatlarına eklenmesi konusunda isteksiz oldukları belirlenmiş, adli
muhasebe eğitiminin Türkiye’de geliştirilmesine yönelik bazı önerilerde
bulunulmuştur.

References

  • Aktaş, H. & Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği. Muhasebe ve Denetime Bakış Dergisi, 5 (25), 101–120.
  • Ansari, K. M. (2004). Corruption and Forensic Accounting. Monthly Management Accountant, 8, 17–19.
  • Bhasin, M. (2007). Forensic Accounting - A New Paradigm for Niche Consulting. The Chartered Accountant, 1, 1000–1010.
  • Carnes, Kay C., & Gierlasinski, Norman J. (2001). Forensic Accounting Skills: Will Supply Finally Catch up to Demand?, Managerial Auditing Journal, 16 (6), 378–382.
  • Crumbley, D. L. (1995). Forensic Accountants Appearing in the Literature, New Accountant, 10, Iss.7, 10-23.
  • Crumbley, D. L., Heitger, Lester E., & Smith, G. S. (2007). Forensic and Investigative Accounting (3rd Ed.). Chicago: CCH.
  • Hopwood W., Leiner J. J., & Young G. R. (2008). Forensic Accounting (1st Ed.). New York: McGraw-Hill Irwin.
  • Pearson, Timothy A. & Singleton, Tommie W. (2008). Fraud and Forensic Accounting in the Digital Environment. Issues in Accounting Education. 23 (4), 545–559.
  • Pearson, Timothy A. & Singleton, Tommie W. (2008). Fraud and Forensic Accounting in the Digital Environment. Issues in Accounting Education, 23 (4), 545–559.
  • Ramaswamy, Vinita. (2007). New Frontiers: Training Forensic Accountants within the Accounting Program. Journal of College Teaching & Learning, 4 (9), 31–38.
  • Ranallo, L. F. (2006). Forensic Investigations and Financial Audits: Compare and Contrast. Golden, Thomas W. et al. (Ed.), in A Guide to Forensic Accounting Investigation (109–117).New Jersey: John Wiley&Sons Inc.
  • Rezaee, Z. & Burton, E. J. (1997). Forensic Accounting Education: Insights from Academicians and Certified Fraud Examiner Practitioners. Managerial Auditing Journal. 12 (9), 479–489.
  • Rezaee, Z., Crumbley, D. L., & Elmore, Robert C. (2004). “Forensic Accounting Education: A Survey of Academicians and Practitioners”, Social Science Research Network. [Online] Retrieved on: 24-January- 2012 at URL: http://papers.ssrn.com/sol3/papers.cfm? abstract_ id=518263.
  • Rezaee, Z., Lander, Gerald H., & Reinstein, A. (1996). Integrating Forensic Accounting into the Accounting Curriculum. Accounting Education, 1 (2), 147–162.
  • Schiesser, Werner & Burkart, André. “Wirtschaftsprüfung und Forensic Services – Ähnlichkeiten und Unterschiede”, L’Expert-comptable suisse, 5/01. Retrieved on: 24-January-2012 at URL: http://www. treuhaender.ch/getAttachment.axd?attaName=528a01_0471.pdf
  • Seda, Mike & Kramer, B. K. Peterson. (2008). The Emergence of Forensic Accounting Programs in Higher Education. Management Accounting Quarterly, 9 (3), 15–23.
  • Shih, T. & Fan, X. (2009). Comparing Response Rates in E-mail Paper Surveys: A Meta Analysis. Educational Research Review, 4, 26 – 40.
  • Singleton, Tommie W., Singleton, Aaron J., Bologna, G. J., & Lindquist, Robert J. (2006). Fraud Auditing and Forensic Accounting. New Jersey: John Wiley & Sons Inc.
  • Smith, G. S. & Crumbley, D. L. (2009). How Divergent are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?”. Global Perspectives on Accounting Education, 6, 1–24.
  • Sürmen, Y. & Yayla, H. E. (2007). Türk Yüksek Öğretim Kurumlarında Muhasebe Eğitiminin AICPA’nın Sertifika Öncesi Hile Eğitimi Bütünleştirme Matrisi ile Karşılaştırılması, Ayşegül Mengi (Ed.), Demokrasi ve Politika – Hukuk Yönetim ve İktisat Üzerine (ss. 409– 417), Ankara: İmge Kitabevi.
  • Watson, S. F., Apostolou, B., Hassell, John M., & Webber, Sally A. (2007). Accounting Education Literature Review (2003–2005). Journal of Accounting Education, 25, 1–58.
Year 2012, Volume: 26 Issue: 2, 129 - 141, 14.02.2012

Abstract

References

  • Aktaş, H. & Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği. Muhasebe ve Denetime Bakış Dergisi, 5 (25), 101–120.
  • Ansari, K. M. (2004). Corruption and Forensic Accounting. Monthly Management Accountant, 8, 17–19.
  • Bhasin, M. (2007). Forensic Accounting - A New Paradigm for Niche Consulting. The Chartered Accountant, 1, 1000–1010.
  • Carnes, Kay C., & Gierlasinski, Norman J. (2001). Forensic Accounting Skills: Will Supply Finally Catch up to Demand?, Managerial Auditing Journal, 16 (6), 378–382.
  • Crumbley, D. L. (1995). Forensic Accountants Appearing in the Literature, New Accountant, 10, Iss.7, 10-23.
  • Crumbley, D. L., Heitger, Lester E., & Smith, G. S. (2007). Forensic and Investigative Accounting (3rd Ed.). Chicago: CCH.
  • Hopwood W., Leiner J. J., & Young G. R. (2008). Forensic Accounting (1st Ed.). New York: McGraw-Hill Irwin.
  • Pearson, Timothy A. & Singleton, Tommie W. (2008). Fraud and Forensic Accounting in the Digital Environment. Issues in Accounting Education. 23 (4), 545–559.
  • Pearson, Timothy A. & Singleton, Tommie W. (2008). Fraud and Forensic Accounting in the Digital Environment. Issues in Accounting Education, 23 (4), 545–559.
  • Ramaswamy, Vinita. (2007). New Frontiers: Training Forensic Accountants within the Accounting Program. Journal of College Teaching & Learning, 4 (9), 31–38.
  • Ranallo, L. F. (2006). Forensic Investigations and Financial Audits: Compare and Contrast. Golden, Thomas W. et al. (Ed.), in A Guide to Forensic Accounting Investigation (109–117).New Jersey: John Wiley&Sons Inc.
  • Rezaee, Z. & Burton, E. J. (1997). Forensic Accounting Education: Insights from Academicians and Certified Fraud Examiner Practitioners. Managerial Auditing Journal. 12 (9), 479–489.
  • Rezaee, Z., Crumbley, D. L., & Elmore, Robert C. (2004). “Forensic Accounting Education: A Survey of Academicians and Practitioners”, Social Science Research Network. [Online] Retrieved on: 24-January- 2012 at URL: http://papers.ssrn.com/sol3/papers.cfm? abstract_ id=518263.
  • Rezaee, Z., Lander, Gerald H., & Reinstein, A. (1996). Integrating Forensic Accounting into the Accounting Curriculum. Accounting Education, 1 (2), 147–162.
  • Schiesser, Werner & Burkart, André. “Wirtschaftsprüfung und Forensic Services – Ähnlichkeiten und Unterschiede”, L’Expert-comptable suisse, 5/01. Retrieved on: 24-January-2012 at URL: http://www. treuhaender.ch/getAttachment.axd?attaName=528a01_0471.pdf
  • Seda, Mike & Kramer, B. K. Peterson. (2008). The Emergence of Forensic Accounting Programs in Higher Education. Management Accounting Quarterly, 9 (3), 15–23.
  • Shih, T. & Fan, X. (2009). Comparing Response Rates in E-mail Paper Surveys: A Meta Analysis. Educational Research Review, 4, 26 – 40.
  • Singleton, Tommie W., Singleton, Aaron J., Bologna, G. J., & Lindquist, Robert J. (2006). Fraud Auditing and Forensic Accounting. New Jersey: John Wiley & Sons Inc.
  • Smith, G. S. & Crumbley, D. L. (2009). How Divergent are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?”. Global Perspectives on Accounting Education, 6, 1–24.
  • Sürmen, Y. & Yayla, H. E. (2007). Türk Yüksek Öğretim Kurumlarında Muhasebe Eğitiminin AICPA’nın Sertifika Öncesi Hile Eğitimi Bütünleştirme Matrisi ile Karşılaştırılması, Ayşegül Mengi (Ed.), Demokrasi ve Politika – Hukuk Yönetim ve İktisat Üzerine (ss. 409– 417), Ankara: İmge Kitabevi.
  • Watson, S. F., Apostolou, B., Hassell, John M., & Webber, Sally A. (2007). Accounting Education Literature Review (2003–2005). Journal of Accounting Education, 25, 1–58.
There are 21 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Adem Dursun This is me

Abdülkadir Pehlivan

Publication Date February 14, 2012
Published in Issue Year 2012 Volume: 26 Issue: 2

Cite

APA Dursun, A., & Pehlivan, A. (2012). TÜRKİYE’DE ADLİ MUHASEBE EĞİTİMİNE YÖNELİK BİR ARAŞTIRMA. Atatürk Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 26(2), 129-141.

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