TY  - JOUR
T1  - KÂR AMACI GÜTMEYEN İŞLETMELERDE DENETİM: BİR PARADOKS MU?
TT  - AUDITING IN NON- PROFIT ORGANIZATIONS: IS IT A PARADOX?
AU  - Uysal, Tuğba
AU  - Kurt, Ganite
PY  - 2016
DA  - December
JF  - Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
JO  - SDÜİİBFD
PB  - Süleyman Demirel Üniversitesi
WT  - DergiPark
SN  - 1301-0603
SP  - 1555
EP  - 1559
VL  - 21
IS  - Muhasebe Denetimi Özel Sayısı
LA  - tr
AB  - Kendileri birer hukuki denetim aracı olarak kurulmuş olan ya da örgütlenen kâr amacı gütmeyen kuruluşlar (dernekler, vakıflar, sivil toplum kuruluşları vb.) açısından bağımsız denetim olgusu bir paradoks mu yoksa bir gereklilik mi sorusu bu çalışmanın temel çıkış noktasını oluşturmaktadır. Kâr amacı gütmeyen işletmelerde 1990’lı yıllarda yaşanan finansal skandallar nedeniyle bu işletmelerdeki finansal raporlama sisteminin sorgulanmasını gerektirmiş ve bu işletmeler açısından hesap verebilirlik olgusunu medya düzeyine taşımıştır. Ancak kâr amacı gütmeyen işletmeler açısından hesap verebilirlik yeni bir kavram değildir. Amerika’da 1973 yılında kurulan Özel Hayırseverlik ve Kamu İhtiyaçları Komisyonu (Commission on Private Philanthropy and Public Needs) gerek yaptığı çalışmalar gerekse de yayınladığı raporlar ile bu tür işletmelerdeki finansal raporlamanın önemine dikkat çekmiştir. Bu doğrultuda çalışmada öncelikle kâr amacı gütmeyen işletmelerdeki denetim açıklanmakta ardından da bu tür işletmelerde bağımsız denetimin gerekliliği tartışılmaktadır.
KW  - Kâr Amacı Gütmeyen İşletmeler
KW  - Denetim
KW  - Hesap Verebilirlik
N2  - The major starting point of this study is, the question of "Is independent audit phenomenon a paradox or a necessity for non- profit organizations(associations,foundations,NGO's) constituted as judiciary governance organs?" Due to financial scandals involving non-profit organizations occured in 1990's, the financial reporting system on these organizations questioned and the accountability issue is argued in media level. However accountability for non-profit organizations is not a recent notion. In USA, The Commision on Private Philantrophy and Public Needs founded in 1973, attracted attention to importance of financial reporting for non-profit organizations with their studies and published reports. Accordingly in this study, first audit in non- profit organizations explained and than the necessity of independent audit for non-profit organizations discussed.
CR  - Anheier, H. K. (2000). Managing non-profit organizations: Towards a new approach (Civil
CR  - Society Working Paper). London: Centre for Civil Society—LSE.
CR  - Anheier, H.K. 2010. What kind of nonprofit sector, what kind of society? Comparative policy reflections, Edited by: Hopt, K.J. and Von Hippel, T., In Comparative Corporate Governance of Non-Profit Organizations. New York, NY: Cambridge.
CR  - Ebrahim, A. (2010). The many faces of nonprofit accountability. Harvard business school working paper (10-069). http://www.hbs.edu/faculty/Pages/item.aspx?num=39487
CR  - Epstein M. and Geiger M. (1994). Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap. J. Accountancy, 177(1): 60-66.
CR  - Gbadago, F.Y. 2015. Audit expectation gap and MBA accounting students’ knowledge on auditor(s)’ responsibilities: Evidence from a public university in Kumasi Ashanti Region of
CR  - Ghana, Journal of Accounting and Taxation, Vol. 7(4), pp. 53-61.
CR  - Hess, David. 2007. Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability Through Transparency, Business Ethics Quarterly, 17 (3), 453-476.
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CR  - Kilby, P. 2006. Accountability for Empowerment: Dilemmas Facing Non-Governmental Organizations, World Development Vol. 34, No. 6, pp. 951–963.
CR  - Kurt, G., Marsap B. and Ucma T. (2013). The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100, International Journal of Accounting and Financial Reporting (IJAFR), Volume: 3, Number: 2, P. 287 - 296.
CR  - Jegers, M. (2002), The Economics of Non Profit Accounting and Auditing: Suggestions for a Research Agenda. Annals of Public and Cooperative Economics, 73: 429–451.
CR  - Privett, N. And F. Erhun. 2011. Efficient funding: Auditing in the nonprofit sector, Manufacturing & Service Operations Management, 13(4), 471 - 488.
CR  - Salamon, L. M., Hems, L. C. and Chinnock, K. (2000), ‘The nonprofit sector: for what and for whom?’, Working Papers of the Johns Hopkins Comparative Nonprofit Sector Project, No. 37, Johns Hopkins Centre for Civil Society Studies, Baltimore.
CR  - Yükçü, S. (2004), Finansal Muhasebe, İzmir: Birleşik Matbaacılık.
CR  - http://www.dernekler.gov.tr/tr/Mevzuat/kanun/5253-Dernekler-Kanunu.aspx
UR  - https://dergipark.org.tr/tr/pub/sduiibfd/article/706421
L1  - https://dergipark.org.tr/tr/download/article-file/1013768
ER  -