FİNANSAL RAPORLAMA VE DENETİM UYGULAMALARI KAPSAMINDA DAVRANIŞSAL MUHASEBE TEORİSİNE BAKIŞ

Abstract

Psikoloji bilimi ile finansın kesişimi olarak nitelendirilebilecek olan davranışsal finans uzun yıllardır finans literatüründe yer almasına ve oldukça çok sayıda akademik çalışmaya konu olmasına rağmen davranışsal muhasebe bu bağlamda daha geride kalmıştır. Oysa ki Amerika Muhasebe Birliği’nin (AAA) muhasebe eğitiminde psikoloji ile ilgili konuları dahil etme yönündeki çağrısı 1970’li yıllara kadar geriye gitmektedir. Finansal raporları hazırlayan muhasebecilerin sıklıkla mesleki yargılarına göre karar vermek durumunda kalmaları ve raporların bu doğrultuda şekillenmesinin yanı sıra bu raporları denetleyenlerin mesleki şüphecilik ile hareket ediyor oluşu davranışsal muhasebenin etki alanını ortaya koymaktadır. Çalışmanın amacı davranışsal muhasebenin teorik altyapısını ve ilgili olduğu teorileri ortaya koymak ve finansal raporlama ve denetim uygulamalarındaki yansımalarını incelemektir. Bu doğrultuda ilgili finansal raporlama ve denetim standartları da ele alınmaktadır.

Keywords

• Davranışsal Muhasebe,Muhasebe teorisi

BEHAVIORAL ACCOUNTING THEORY IN THE SCOPE OF FINANCIAL REPORTING AND AUDITING APPLICATIONS

Abstract

Although behavioral finance, that can be described as the intersection of psychology and finance, has been in the financial literature for many years and is subject to a great number of academic studies, behavioral accounting has lagged behind in this context despite the call of the American Accounting Association (AAA) to include psychology-related issues in accounting education goes back to the 1970s. Accountants who prepare financial reports frequently make decisions according to professional judgment so they shape the financial reports accordingly; auditors of these reports are acted with professional skepticism. These two facts reveals the domain of behavioral accounting. The aim of the current study is to demonstrate the theoretical background of behavioral accounting and other theories linked and to examine the implications of financial reporting & auditing practices. In this respect, related financial reporting and auditing standards are also addressed.

Keywords

• Behavioral Accounting,Accounting Theory

References

1. Angay Kutluk, F. 2010. Davranışsal Muhasebe Çerçevesinde Etik Konusunun Değerlendirilmesi, Akdeniz Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, Doktora Tezi, Antalya.
2. Aranya, N. ve K. R. Ferris. 1984. “A Reexamination of Accountants’ Organizational-Professional Conflict”, The Accounting Review, 59 (1).
3. Argyris, C. 1952. The Impact of Budgets on People, NY: The Controllership Foundation, New York.
4. Argyris, C. 1953. “Human Problems with Budgets”, Harvard Business Review, 31 (1).
5. Becker, S. & D. Green, 1962. “Budgeting and Employee Behavior”, Journal of Business.
6. Becker, S. W. 1967. “Discussion of the Effect of Frequency of Feedback on Attitudes and Performance”, Journal of Accounting Research.
7. Birnberg, J. B. 2000. “The Role of Behavioral Research in Management Accounting Education in the 21st Century”, Issues in Accounting Education, November, 15 (4).
8. Birnberg, J. G., & J. F. Shields. 1989. “Three Decades of Behavioral Accounting Research: A Search for Order”, Behavioral Research in Accounting, 1.

9. Caplan E. H. 1966. “Behavioral Assumptions of Management Accounting”, The Accounting Review, July: 496-509.
10. Chen, R. S., & S. D. Pan. 1980. “Frederick Winslow Taylor’s Contributions to Cost Accounting”, Accounting Historians Journal, 7 (2).
11. Dalkılıç A. F. 2008. Ulusal ve Uluslarararası Muhasebe Standartlarında Mesleki Yargının Rolü, Basılmamış Doktora Tezi.
12. Dalkılıç F. ve S. Oktay. 2011. “Uluslararası Denetim ve Güvence Standartlarında Mesleki Şüphecililik”, İSMMMO Mali Çözüm, 103.
13. DeCoster, D. T. & J. P. Fertakis. 1968. “Budget-Induced Pressure and its Relationship to Supervisory Behavior”, Journal of Accounting Research, Autumn: 2.
14. Devine, C. T. 1960. “Research Methodology and Accounting Theory Formation”, The Accounting Review, July.
15. Drucker, P. 2012. The Practice of Management, Routledge.
16. Dunk, A. S. 2015. “Behavioral Research in Management Accounting: The Past, Present, and Future”, In Advances in Accounting Behavioral Research, 09 Mar.
17. Ergüden, A. E., C. T. Kaya, B. Tanyer ve M. Türkyılmaz. 2018. “Endüstri 4.0’in Getirdiği Devrimsel Değişimler Işığında Muhasebe Sistemlerinin Yeniden Yapılandırılması”, Muhasebe ve Denetime Bakış, Accounting & Auditing Review, 18 (54).
18. FEE 2007. Selected Issues in Relation to Financial Statement Audits.
19. Gibbins M. ve A. K. Mason. 1988. Professional Judgment in Financial Reporting, CICA Research Study.
20. Gökalp, F. 2005. “Genel Hatları ile Sarbanes Oxley Kanunu ve Türkiye’deki Şirketlere Etkisi”, Analiz, 5 (14).
21. Guthrie, J., L. D. Parker, L. D., ve R. Gray. 2004. Requirements and Understandings for Publishing Academic Research: An Insider View. In C. Humphrey & B. Lee (Eds.), The Real-Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods, Elsevier, Oxford, 1st ed.
22. Hofstedt, T. R., & J. C. Kinard. 1970. “A Strategy for Behavioral Accounting Research”, The Accounting Review.
23. Hopwood, A. G. 1972. “An Empirical Study of the Role of Accounting Data in Performance Evaluation”, Journal of Accounting Research, 10.
24. Huczynski, A. 2011. “Portrayals of Management Fashions in Contemporary Management and Organisational Behaviour Textbooks”, The International Journal of Management Education, 9(3).
25. Iyer, V. M. ve D. V. Rama. 2004. “Client’s Expectations on Audit Judgments: A Note”, Behavioral Research in Accounting, 16.
26. Johnstone, K. M., M. H. Sutton ve T. D. Warfieid. 2001. “Antecedents and Consequences of Independence Risk: Framework for Analysis”, Accounting Horizons, 15 (1).
27. Jones, D. M. C. 1976. “Behavioural Aspects of Management Accounting”, Management Decision, 14(1).
28. Kaya, C. T. 2017. Davranışsal Finans, Certified Financial Planner – Davranışsal Finans Modülü, https://e-kampus.com/html5/cfp_modul_5/story.html
29. Kim, C. K., & W. S. Waller. 2005. A Behavioral Accounting Study of Strategic Interaction in a Tax Compliance Game, In Experimental Business Research, Springer, Boston, MA.
30. Marşap, B. ve P. Okan Gökten. 2016. “Davranışsal Muhasebe: Kuramsal Yaklaşım”, İşletme Araştırmaları Dergisi.
31. Martinov-Bennie, N. ve G. Pflugrath. 2009. “The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments”, Journal of Business Ethics, 87.
32. Merchant, K. A. & J. F. Manzoni. 1989. “The Achievability of Budget Targets in Profit Centers: A Field Study”, The Accounting Review.
33. Meyer, M., & J. T. Rigsby. 2001. “A Descriptive Analysis of the Content and Contributors of Behavioral Research in Accounting 1989–1998”, Behavioral Research in Accounting, 13 (1).
34. Parker, L. D., K. R. Ferris ve D. T. Otley. 1989. Accounting for the Human Factor, Prentice Hall, Australia.
35. Rebele, J. E. ve R. E. Michaels. 1990. “Independent Auditors’ Role Stress: Antecedent, Outcome, and Moderating Variables”, Behavioral Research in Accounting, 2.
36. Riahi-Belkaoui, A. 2002. Behavioral Management Accounting, Greenwood Publishing Group.
37. Richardson, P. W. 2004. Reading and Writing from Textbooks in Higher Education: A Case Study from Economics, Studies in Higher Education, 29 (4).
38. Shank, J. K. & V. Govindarajan. 1988. “Making Strategy Explicit in Cost Analysis: A Case Study,” Sloan Management Review, Spring.
39. Shaub, M. K., D. W. Finn ve P. Munter. 1993. “The Effects of Auditors’ Ethical Orientation on Commitment and Ethical Sensitivity”, Behavioral Research in Accounting, 5.
40. Skınner Ross ve A. Milburn. 2001. Accounting Standards in Evolution, Toronto: Holt, Rinehart and Winston of Canada.
41. Sulik-Górecka, A. & M. Strojek-Filus. 2017. “Behavioral Aspects of Information Created within Accounting System”, Obuda University e-Bulletin, 7 (1).
42. Stedry, A. C. 1960. Budget Control and Cost Behavior, Englewood Cliffs, NJ: Prentice-Hall.
43. Taylor, F. W. 1914. The Principles of Scientific Management, Harper.
44. Tin, S., S. Tin, L. Agustina & M. Meyliana. 2017. “A New Classification of Topics in Behavioral Accounting: Current Research Direction from BRIA Journal in the Past 10 Years”, Journal of Business and Retail Management Research, 11 (3).
45. Usul, H. 2007. Davranışsal Muhasebe, Asil Yayınları, Ankara.
46. Usul, H. Ve E. Çağlan. 2018. “Nöromuhasebe”, Muhasebe Bilim Dünyası Dergisi, 20 (2).
47. Uysal, Ö. Ö., 2004. “Sarbanes-Oxley Yasası ve Sermaye Piyasası ve Borsa Kurulu’nun (SEC) Düzenlemeleri Açısından Bağımsız Denetim Olgusu”, Muhasebe ve Denetime Bakış, 4 (13).
48. Ülkü, S. 2012. Muhasebenin Sosyal Yönü, Editör: Ahmet Gökgöz, Dora Yayınları, Bursa