Research Article
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THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE, ACCOUNTING CULTURE AND FRAUDULENT FINANCIAL REPORTING: A RESEARCH ON BORSA İSTANBUL (BIST) SERVICES INDEX

Year 2015, Volume: 17 Issue: 4, 759 - 784, 15.12.2015

Hakkı Kıymık İsmail Bekci Durmuş Acar

Abstract

The first aim of this study is to examine the effects of culture on fraudulent financial reporting practices of firms listed in Services Index of BIST. Firstly, falsified financial statements determined by using audit reports and Capital Market Board of Turkey’s weekly bulletin. In this way, companies are classified into two groups: fraudulent and non-fraudulent. Significant difference about culture types are examined within two groups using Mann Whitney-U test. According to results, groups are different from each other “secrecy versus
transparency” and “professionalism versus statutory control” accounting value, adhocracy and market culture types. Another aim of this study is to find out relationship between organizational culture types and accounting value dimensions of firms using Spearman correlation test.

Keywords

Accounting Culture Fraudulent Financial Reporting Organizational Culture.

References

  • ACFE. www.acfe.com, 2014. “Report to the Nations on Occupational Fraud and Abuse”, (Erişim Tarihi: 10.01.2015).
  • AICPA. www.aicpa.org, “Statements on Auditing Standards SAS No.99, Consideration of Fraud In a Financial Statement Audit”, (Erişim Tarihi:15.08.2014).
  • Alver, K. 2011. “Siyasal Eylem Alanı Olarak Kültür”, Kültür Sosyolojisi (Ed.Köksal Alver- Necmettin Doğan) Hece Yayınları, Ankara.
  • Bekçi, İ. ve F. Bitlisli. 2012. “Muhasebe-Kültür Değerlerinin Analizi: Muhasebe Meslek Mensupları Üzerine Bir Araştırma”, Cumhuriyet Üniversitesi İİBF Dergisi, 13(1).
  • Belkaoui, A.R. 2002. Behavioral Management Accounting, Quorum Books, London.
  • Bozkurt, N. 2009. İşletmelerin Kara Deliği Hile: Çalışan Hileleri, İstanbul: Alfa Basım Yayım.
  • Chongruksut, W. 2009. ”Organizational Culture and the Use of Management Accounting Innovations in Thailand”, Ramkhamhaeng University International Journal, 3(1).
  • Coenen, T.L. 2008. Essentials of Corporate Fraud, New Jersey:John Wiley&Sons.
  • Çakır, M. ve E. Örücü. 1999. “Üretim İşletmelerinde Örgüt Kültürünün Tespitine Yönelik Bir Araştırma”, Atatürk Üniversitesi İİBF Dergisi, 13(1).
  • Çıtak, N. 2009. “Yaratıcı Muhasebe Hileli Finansal Raporlama mıdır?”, Mali Çözüm Dergisi, 91.
  • Dent, J.F. 1991. “Accounting and Organisational Cultures: a Field Study of the Emergence of a New Organizational Reality”, Accounting, Organizations and Society, 16.
  • Doupnik, T.S. ve G.T. Tsakumis. 2004. “A Critical Review of the Tests of Gray’s Theory of Cultural Relevance and Suggestions for Future Research”, Journal of Accounting Literature, 23(4).
  • Dunn, P. 1999. “Fraudulent Financial Reporting: A Deception Based on Predisposition, Motive and Opportunity”, Boston University Graduate School of Management (Doctoral Dissertation).
  • Erserim, A. 2012. “The Impacts of Organizational Culture, Firm’s Characteristics and External Environment of Firms on Management Accounting Practices: An Emprical Research on Industrial Firms in Turkey”, Procedia-Social and Behavioral Sciences, 62.
  • Flamholtz, E.G. 1983. ”Accounting, Budgeting and Control Systems in Their Organizational Context:Therotical and Emprical Perspectives”,Accounting, Organizations and Society, 2(3).
  • Golden, T.W. ve diğerleri. 2006. A Guide to Forensic Accounting Investigation, New Jersey:John Wiley &Sons.
  • Gray, S.J. 1988. “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally”, Abacus, 24(1).
  • Güredin, E. 2007. Denetim ve Güvence Hizmetleri SMMM ve YMM’lere Yönelik İlkeler ve Teknikler, Arıkan Basım Yayım, İstanbul.
  • Güvemli, B. 2008. “Uluslararası Muhasebe Standartlarının Çeşitli Ülkelerin Muhasebe Kültürleri İle Etkileşimi ve Türkiye Örneği”, Marmara Üniversitesi Sosyal Bilimler Enstitüsü Yayımlanmamış Doktora Tezi.
  • Heidhues, E. ve C. Patel. 2011. “A Critique of Gray’s Framework on Accounting Values Using Germany as A Case Study”, Criticial Perspectives on Accounting, 22(1).
  • Hofstede, G. 1984. “Cultural Dimensions in Management and Planning”, Asia Pasific Journal of Management, 1(2).
  • Jones, M. ve diğerleri 2011. Creative Accounting: Fraud and International Accounting Scandals, England: John Wiley and Sons.
  • Karabınar, S. 2005. Kültür-Muhasebe Etkileşimi Açısından Muhasebe İklimi: Muhasebeye Kültürel Bakışlar, Seçkin Yayıncılık, Ankara.
  • Kranacher, M. ve diğerleri. 2010. Forensic Accounting and Fraud Examination, USA:John Wiley and Sons.
  • Mulford, C.M. ve E.E. Comiskey. 2002. The Financial Numbers Game: Detecting Creative Accounting Practices, John Wiley&Sons, New York.
  • Noravesh, I. ve diğerleri 2007. “The Impact of Culture on Accounting: Does Gray’s Model Apply to Iran?”, Review of Accounting and Finance, 6(3).
  • Rezaee. Z. ve R. Riley. 2010. Financial Statement Fraud: Prevention and Detection, New Jersey: John Wiley and Sons.
  • Schein, E.H. 1990. “Organizational Culture”, American Psychologist, 45(2).
  • Kalaycı, Ş. v.d. 2005. SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Ankara:Asil Yayın Dağıtım.
  • Thomas, A.P. 1989. ”The Effects of Organisational Culture on Choices of Accounting Methods”, Accounting and Business Research, 19(76).
  • United States General Accounting Office. 2002. Financial Statement Restatement: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges.
  • Usul, H. 2007. Davranışsal Muhasebe, Asil Yayın Dağıtım, Ankara.
  • Usul, H. ve S. Düzenli. 2006. “Muhasebe Sisteminin Oluşturulmasında Örgüt İklimi Etkisi”, Muhasebe ve Finansman Dergisi, 32.
  • Wells, J.T. 2010. Principles of Fraud Examination, John Wiley and Sons, New Jersey.
  • Wells, J.T. ve diğerleri 2011. Financial Statement Fraud: Baking The Ledgers and Cooking The Books, John Wiley&Sons, New Jersey.
  • Zack, G.M. 2013. Financial Statement Fraud: Strategies for Detection and Investigation, John Wiley&Sons, New Jersey.

ÖRGÜTSEL KÜLTÜR VE ÖRGÜTSEL MUHASEBE KÜLTÜRÜ İLE HİLELİ FİNANSAL RAPORLAMA ARASINDAKİ İLİŞKİ: BORSA İSTANBUL (BIST) HİZMETLER ENDEKSİNDE BİR ARAŞTIRMA

Year 2015, Volume: 17 Issue: 4, 759 - 784, 15.12.2015

Hakkı Kıymık İsmail Bekci Durmuş Acar

Abstract

Kültürün hileli finansal raporlama uygulamalarına etkisinin araştırıldığı bu çalışmada, hisse senetleri BİST Hizmetler endeksinde işlem gören şirketlerin bağımsız denetim raporları ve SPK haftalık bültenleri incelenerek hileli finansal raporlama uygulamalarına başvurma durumları tespit edilmiştir. Hileli finansal raporlamaya başvuran şirketler ile kontrol şirketleri arasında kültürel açıdan farklılık bulunup bulunmadığı Mann Whitney-U testi ile araştırılmış olup iki şirket gurubu arasında gizliliğe karşı şeffaflık ve statükoculuğa karşı profesyonellik muhasebe kültür değerleri ile adhokrasi ve pazar kültür tipleri açısından anlamlı farklılıklar olduğu sonucuna ulaşılmıştır. Çalışmada ayrıca örgütsel kültür ile muhasebe kültürü arasındaki ilişki Spearman korelasyon testi ile analiz edilmiştir.

Keywords

Hileli Finansal Raporlama Muhasebe Kültürü Örgüt Kültürü.

References

  • ACFE. www.acfe.com, 2014. “Report to the Nations on Occupational Fraud and Abuse”, (Erişim Tarihi: 10.01.2015).
  • AICPA. www.aicpa.org, “Statements on Auditing Standards SAS No.99, Consideration of Fraud In a Financial Statement Audit”, (Erişim Tarihi:15.08.2014).
  • Alver, K. 2011. “Siyasal Eylem Alanı Olarak Kültür”, Kültür Sosyolojisi (Ed.Köksal Alver- Necmettin Doğan) Hece Yayınları, Ankara.
  • Bekçi, İ. ve F. Bitlisli. 2012. “Muhasebe-Kültür Değerlerinin Analizi: Muhasebe Meslek Mensupları Üzerine Bir Araştırma”, Cumhuriyet Üniversitesi İİBF Dergisi, 13(1).
  • Belkaoui, A.R. 2002. Behavioral Management Accounting, Quorum Books, London.
  • Bozkurt, N. 2009. İşletmelerin Kara Deliği Hile: Çalışan Hileleri, İstanbul: Alfa Basım Yayım.
  • Chongruksut, W. 2009. ”Organizational Culture and the Use of Management Accounting Innovations in Thailand”, Ramkhamhaeng University International Journal, 3(1).
  • Coenen, T.L. 2008. Essentials of Corporate Fraud, New Jersey:John Wiley&Sons.
  • Çakır, M. ve E. Örücü. 1999. “Üretim İşletmelerinde Örgüt Kültürünün Tespitine Yönelik Bir Araştırma”, Atatürk Üniversitesi İİBF Dergisi, 13(1).
  • Çıtak, N. 2009. “Yaratıcı Muhasebe Hileli Finansal Raporlama mıdır?”, Mali Çözüm Dergisi, 91.
  • Dent, J.F. 1991. “Accounting and Organisational Cultures: a Field Study of the Emergence of a New Organizational Reality”, Accounting, Organizations and Society, 16.
  • Doupnik, T.S. ve G.T. Tsakumis. 2004. “A Critical Review of the Tests of Gray’s Theory of Cultural Relevance and Suggestions for Future Research”, Journal of Accounting Literature, 23(4).
  • Dunn, P. 1999. “Fraudulent Financial Reporting: A Deception Based on Predisposition, Motive and Opportunity”, Boston University Graduate School of Management (Doctoral Dissertation).
  • Erserim, A. 2012. “The Impacts of Organizational Culture, Firm’s Characteristics and External Environment of Firms on Management Accounting Practices: An Emprical Research on Industrial Firms in Turkey”, Procedia-Social and Behavioral Sciences, 62.
  • Flamholtz, E.G. 1983. ”Accounting, Budgeting and Control Systems in Their Organizational Context:Therotical and Emprical Perspectives”,Accounting, Organizations and Society, 2(3).
  • Golden, T.W. ve diğerleri. 2006. A Guide to Forensic Accounting Investigation, New Jersey:John Wiley &Sons.
  • Gray, S.J. 1988. “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally”, Abacus, 24(1).
  • Güredin, E. 2007. Denetim ve Güvence Hizmetleri SMMM ve YMM’lere Yönelik İlkeler ve Teknikler, Arıkan Basım Yayım, İstanbul.
  • Güvemli, B. 2008. “Uluslararası Muhasebe Standartlarının Çeşitli Ülkelerin Muhasebe Kültürleri İle Etkileşimi ve Türkiye Örneği”, Marmara Üniversitesi Sosyal Bilimler Enstitüsü Yayımlanmamış Doktora Tezi.
  • Heidhues, E. ve C. Patel. 2011. “A Critique of Gray’s Framework on Accounting Values Using Germany as A Case Study”, Criticial Perspectives on Accounting, 22(1).
  • Hofstede, G. 1984. “Cultural Dimensions in Management and Planning”, Asia Pasific Journal of Management, 1(2).
  • Jones, M. ve diğerleri 2011. Creative Accounting: Fraud and International Accounting Scandals, England: John Wiley and Sons.
  • Karabınar, S. 2005. Kültür-Muhasebe Etkileşimi Açısından Muhasebe İklimi: Muhasebeye Kültürel Bakışlar, Seçkin Yayıncılık, Ankara.
  • Kranacher, M. ve diğerleri. 2010. Forensic Accounting and Fraud Examination, USA:John Wiley and Sons.
  • Mulford, C.M. ve E.E. Comiskey. 2002. The Financial Numbers Game: Detecting Creative Accounting Practices, John Wiley&Sons, New York.
  • Noravesh, I. ve diğerleri 2007. “The Impact of Culture on Accounting: Does Gray’s Model Apply to Iran?”, Review of Accounting and Finance, 6(3).
  • Rezaee. Z. ve R. Riley. 2010. Financial Statement Fraud: Prevention and Detection, New Jersey: John Wiley and Sons.
  • Schein, E.H. 1990. “Organizational Culture”, American Psychologist, 45(2).
  • Kalaycı, Ş. v.d. 2005. SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Ankara:Asil Yayın Dağıtım.
  • Thomas, A.P. 1989. ”The Effects of Organisational Culture on Choices of Accounting Methods”, Accounting and Business Research, 19(76).
  • United States General Accounting Office. 2002. Financial Statement Restatement: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges.
  • Usul, H. 2007. Davranışsal Muhasebe, Asil Yayın Dağıtım, Ankara.
  • Usul, H. ve S. Düzenli. 2006. “Muhasebe Sisteminin Oluşturulmasında Örgüt İklimi Etkisi”, Muhasebe ve Finansman Dergisi, 32.
  • Wells, J.T. 2010. Principles of Fraud Examination, John Wiley and Sons, New Jersey.
  • Wells, J.T. ve diğerleri 2011. Financial Statement Fraud: Baking The Ledgers and Cooking The Books, John Wiley&Sons, New Jersey.
  • Zack, G.M. 2013. Financial Statement Fraud: Strategies for Detection and Investigation, John Wiley&Sons, New Jersey.
There are 36 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Hakkı Kıymık This is me

İsmail Bekci This is me

Durmuş Acar This is me

Submission Date September 2, 2015
Publication Date December 15, 2015
Published in Issue Year 2015 Volume: 17 Issue: 4

Cite

APA Kıymık, H., Bekci, İ., & Acar, D. (2015). ÖRGÜTSEL KÜLTÜR VE ÖRGÜTSEL MUHASEBE KÜLTÜRÜ İLE HİLELİ FİNANSAL RAPORLAMA ARASINDAKİ İLİŞKİ: BORSA İSTANBUL (BIST) HİZMETLER ENDEKSİNDE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 17(4), 759-784.

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