FACTORS AFFECTING FORENSIC ACCOUNTING PRACTICES

Öz

Forensic accounting; It can be defined as the use of accounting and accounting auditing in solving legal problems. The aim of this study is to enrich the forensic accounting literature by providing empirical evidence about the human and organizational factors that affect the successful application of forensic accounting. The data in the study were obtained by applying a questionnaire to 133 academicians. The obtained data were analyzed using confirmatory factor analysis and structural equation modeling. In the study, it was concluded that professionals who have a good accounting education, have more professional experience and are competent in information technology solutions will be successful in forensic accounting practices. The opinion that creative accounting practices harm forensic accounting practices is dominant. Some solution suggestions that can be put forward as a result of the study are as follows: Forensic accounting courses can be included in the curricula of both undergraduate and graduate programs of all universities, forensic accounting internship opportunities may be provided by universities, students can be provided with experience before they graduate with forensic accounting case analysis courses in universities, to make the forensic accounting process more effective, firms may be asked to adopt information technology solutions such as accounting information systems, business analytics and data mining, businesses may give seminars to their employees about information technologies with in-service training, and they may need to avoid using creative accounting practices because their businesses are unethical and harmful.

Anahtar Kelimeler

• Forensic Accounting
• Human Factors
• Organizational Factors
• Structural Equation Model

ADLİ MUHASEBE UYGULAMALARINI ETKİLEYEN FAKTÖRLER

Öz

Adli muhasebe; muhasebe ve muhasebe denetiminin yasal sorunların çözümünde kullanılmasıdır şeklinde tanımlanabilir. Bu çalışmanın amacı, adli muhasebenin başarılı bir şekilde uygulanmasına etkili olan insani ve örgütsel faktörler hakkında ampirik kanıtlar sağlayarak adli muhasebe literatürünü zenginleştirmektir. Çalışmadaki veriler 133 akademisyene anket uygulanarak elde edilmiştir. Elde edilen veriler doğrulayıcı faktör analizi ve yapısal eşitlik modeli kullanılarak analiz edilmiştir. Çalışmada, iyi bir muhasebe eğitimi almış, mesleki deneyimi fazla ve bilgi teknolojisi çözümleri konusunda yetkin meslek mensuplarının adli muhasebe uygulamalarında başarılı olacağı sonucu ortaya çıkmıştır. Yaratıcı muhasebe uygulamalarının ise adli muhasebe uygulamalarına zarar verdiği görüşü hakimdir. Çalışma sonucunda ortaya konabilecek bir takım çözüm önerileri şu şekildedir: Adli muhasebe dersleri tüm üniversitelerin hem lisans hem de yüksek lisans programlarının müfredatlarına girebilir, üniversite öğrencilerine adli muhasebe stajı yaptırılabilir, üniversitelerde adli muhasebe vaka analizi dersi ile öğrencilerin daha mezun olmadan bir deneyim sahibi olmaları sağlanabilir, adli muhasebe sürecini daha etkin hale getirmek için işletmelerden muhasebe bilgi sistemleri, iş analitiği ve veri madenciliği gibi bilgi teknolojisi çözümlerini benimsemeleri istenebilir, işletmeler çalışanlarına hizmet içi eğitimle bilgi teknolojileri hakkında seminerler verebilir ve işletmeleri etik dışı ve zararlı olması nedeniyle yaratıcı muhasebe uygulamalarını kullanmaktan kaçınmaları gerekebilir.

Anahtar Kelimeler

• Adli muhasebe
• İnsan faktörleri
• Örgütsel faktörler
• Yapısal eşitlik modeli

Kaynakça

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