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KÂR YÖNETİMİ UYGULAMALARINA İLİŞKİN ETİK YARGI FARKLILIKLARI

Year 2003, Volume: 5 Issue: 20, 97 - 107, 29.06.2003
https://doi.org/10.14783/maruoneri.681246

Abstract

Bu çalışmanın hedefi, farklı organizasyonel ve toplumsal rollere sahip bireylerden oluşan deneklerin ve denek gruplarının kâr yönetimi uygulamalarına ilişkin etik yargılarını ve bu yargıların çeşitli manipülasyon türlerine ait karar örnekleri karşısında değişip değişmediğini araştırmaktır. Bu amaçla, on ayrı üniversitede işletmecilik eğitimini sürdüren 213 lisans ve 117 lisansüstü/doktora öğrencisi ile 75 özel sektör üst düzey yöneticisi ve 71 muhasebeciden oluşan toplam 476 kişiye uygulanan anketin analizinden elde edilen bulgular, deneklerin etik yargılarının yalnız manipülasyonun türüne, yapılış amacına, etki dönemine ve büyüklüğüne göre değil, ait oldukları grup içinde ve gruplar arasında da önemli oranda farklılaştığını ortaya koymaktadır.

References

  • [1] BLACK, E.; SELLERS, K.F.; MANLY, T.S., "Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent", Journal of Business, Financeand Economics, 25, 1998, s.1287.
  • [2] SCHROEDER, R.G.; CLARK, M., Accounting Theory Text and Readings, 5th Edition, John Wiley & Sons Inc, Canada, 1995.
  • [3] HEALY, P.M.; WHALEN, J.M., "A Review of The Earings Management Literature and Its Implications for Standard Setting", Accounting Horizons, 12, 1999, ss.365-384.
  • [4] MASSICK, D.M.; SENTIS, K.P., "Fairness and Preference", Journal of Experimental Psychology, 15 (3), 1979, ss.418-434.
  • [5] NEALE, M.A.; BAZERMAN, M.H., "The Role of Perspective-Taking Ability in Negotiating under Different form of Arbitration", Industrial and Labor Relations Review, 36 (3), 1983, ss.378-388.
  • [6] KAPLAN, S.E., "Ethically Related Judgments by Observers of Earnings Management", Journal of Business Ethics, 32, 2001, ss.285-298.
  • [7] THOMPSAN, L.; LOEWENSTEIN, G., "Egocentric Interpretations of Fairness and Future Return Estimates", Organizational Behavior and Human Decision Performance, 49, 1992, ss.176-197.
  • [8] KAYNAMA, S.A.; KING, A.; SMITH, L.W., "The Impact ofa Shift in Organizational Role on Ethical Perceptions: A Comparative Study", Journal of Business Ethics, 15 (5), 1996, ss.581-590.
  • [9] DEGEORGE, R.T., Business Ethics, 3rd Ed., MacMillan, New York, USA, 1990.
  • [10] KAHN, W.A., "Toward an Agenda for Business Ethics Research", Academy of Management Review, 15, 1990, ss.311-328.
  • [11] BRUNS, WJ.; MERCHANT, K., "The Dangerous Morality of Managing Earnings", Management Accounting (USA), August 1990, ss.22-25.
  • [12] MERCHANT, K.A.; ROCKNESS, J., "The Ethics of Managing Earnings: An Empirical Investigation", Journal of Accounting and Public Policy, 1994, ss.79-95.
  • [13] FICHER, M.; ROSENBERG, K., "Attitudes of Students and Accounting Practitioners Concerning The Ethical Acceptability of Earnings Management", Journal of Business Ethics, 1995, ss.433-444.
  • [14] HEALY, P., "The Efiect of Bonus Schemes on Accounting Decisions", Journal of Accounting and Economics, 7, 1985, ss.85-107.
  • [15] HOLTHAUSEN, R.W.; LARCKER, D.F., SLOAN, R.G., "Annual Bonus Schemes and The Manipulation of Earnings", Journal of Accounting and Economics, 19, 1995, ss.29-747.
  • [16] GAVER, J.J.; GAVER, K.M.; AUSTIN, J.R., "Additional Evidence on Bonus Plans and Income Management", Journal of Accounting and Economics, 19, 1995, ss.3-28.
  • [17] GUIDRY, F.; LEONE, A.J.; ROCK, S., "Earnings-Based Bonus Plans and Earnings Management by Business-Unit Managers", Journal of Accounting and Economics, 26, 1999, ss.113-114.
  • [18] CHRISTENSEN, T.E.; HOYT, R.E.; PATERSON, J.S., "Ex Ante Incentives for Earnings Management and Informativeness of Earnings", Journal of Business, Finance & Accounting, 26, 1999, ss807-832.
Year 2003, Volume: 5 Issue: 20, 97 - 107, 29.06.2003
https://doi.org/10.14783/maruoneri.681246

Abstract

References

  • [1] BLACK, E.; SELLERS, K.F.; MANLY, T.S., "Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent", Journal of Business, Financeand Economics, 25, 1998, s.1287.
  • [2] SCHROEDER, R.G.; CLARK, M., Accounting Theory Text and Readings, 5th Edition, John Wiley & Sons Inc, Canada, 1995.
  • [3] HEALY, P.M.; WHALEN, J.M., "A Review of The Earings Management Literature and Its Implications for Standard Setting", Accounting Horizons, 12, 1999, ss.365-384.
  • [4] MASSICK, D.M.; SENTIS, K.P., "Fairness and Preference", Journal of Experimental Psychology, 15 (3), 1979, ss.418-434.
  • [5] NEALE, M.A.; BAZERMAN, M.H., "The Role of Perspective-Taking Ability in Negotiating under Different form of Arbitration", Industrial and Labor Relations Review, 36 (3), 1983, ss.378-388.
  • [6] KAPLAN, S.E., "Ethically Related Judgments by Observers of Earnings Management", Journal of Business Ethics, 32, 2001, ss.285-298.
  • [7] THOMPSAN, L.; LOEWENSTEIN, G., "Egocentric Interpretations of Fairness and Future Return Estimates", Organizational Behavior and Human Decision Performance, 49, 1992, ss.176-197.
  • [8] KAYNAMA, S.A.; KING, A.; SMITH, L.W., "The Impact ofa Shift in Organizational Role on Ethical Perceptions: A Comparative Study", Journal of Business Ethics, 15 (5), 1996, ss.581-590.
  • [9] DEGEORGE, R.T., Business Ethics, 3rd Ed., MacMillan, New York, USA, 1990.
  • [10] KAHN, W.A., "Toward an Agenda for Business Ethics Research", Academy of Management Review, 15, 1990, ss.311-328.
  • [11] BRUNS, WJ.; MERCHANT, K., "The Dangerous Morality of Managing Earnings", Management Accounting (USA), August 1990, ss.22-25.
  • [12] MERCHANT, K.A.; ROCKNESS, J., "The Ethics of Managing Earnings: An Empirical Investigation", Journal of Accounting and Public Policy, 1994, ss.79-95.
  • [13] FICHER, M.; ROSENBERG, K., "Attitudes of Students and Accounting Practitioners Concerning The Ethical Acceptability of Earnings Management", Journal of Business Ethics, 1995, ss.433-444.
  • [14] HEALY, P., "The Efiect of Bonus Schemes on Accounting Decisions", Journal of Accounting and Economics, 7, 1985, ss.85-107.
  • [15] HOLTHAUSEN, R.W.; LARCKER, D.F., SLOAN, R.G., "Annual Bonus Schemes and The Manipulation of Earnings", Journal of Accounting and Economics, 19, 1995, ss.29-747.
  • [16] GAVER, J.J.; GAVER, K.M.; AUSTIN, J.R., "Additional Evidence on Bonus Plans and Income Management", Journal of Accounting and Economics, 19, 1995, ss.3-28.
  • [17] GUIDRY, F.; LEONE, A.J.; ROCK, S., "Earnings-Based Bonus Plans and Earnings Management by Business-Unit Managers", Journal of Accounting and Economics, 26, 1999, ss.113-114.
  • [18] CHRISTENSEN, T.E.; HOYT, R.E.; PATERSON, J.S., "Ex Ante Incentives for Earnings Management and Informativeness of Earnings", Journal of Business, Finance & Accounting, 26, 1999, ss807-832.
There are 18 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

Gökhan Özer This is me

Lütfihak Alpkan This is me

Selim Aren This is me

Publication Date June 29, 2003
Published in Issue Year 2003 Volume: 5 Issue: 20

Cite

APA Özer, G., Alpkan, L., & Aren, S. (2003). KÂR YÖNETİMİ UYGULAMALARINA İLİŞKİN ETİK YARGI FARKLILIKLARI. Öneri Dergisi, 5(20), 97-107. https://doi.org/10.14783/maruoneri.681246

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Öneri

Marmara UniversityInstitute of Social Sciences

Göztepe Kampüsü Enstitüler Binası Kat:5 34722  Kadıköy/İstanbul

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