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DÜZENSİZLİKTEN DÜZENE: MUHASEBEDE ENTROPİYİ NASIL YÖNETEBİLİRİZ?

Yıl 2025, Cilt: 26 Sayı: 1, 269 - 282, 24.01.2025

Günay Deniz Dursun

https://doi.org/10.31671/doujournal.1492654

Öz

Sistemdeki düzensizlik veya belirsizlik derecesini açıklamak için kullanan entropi kavramı, bu makalede muhasebe alanı açısından işletmelerin finansal durumlarındaki belirsizlik ve kaos olarak ele alınmıştır. Muhasebe süreçlerinin karmaşıklığı entropinin ortaya çıkmasına yol açarak yanlış veya yanıltıcı finansal bilgilere ve paydaşların yanlış kararlar vermesine neden olabilir. Bununla birlikte, entropiyi azaltmak ya da ortadan kaldırmak için artan şeffaflık ve düzenlemeler de kuruluşlar için ek maliyetlere ve karşılıklıklara yol açabilmektedir. Bu çalışmada, muhasebe süreçleri ve entropi arasındaki ilişkiyi incelenmekte, negatif entropinin finansal bilgi kalitesi üzerindeki etkisi araştırılmakta ve muhasebe süreçlerinde entropiyi yönetmek için stratejiler önerilmektedir. Çalışmada, potansiyel entropi karşısında finansal bilginin kalitesi ve bütünlüğüne sürekli olarak dikkat edilmesinin önemi vurgulanarak, muhasebe uzmanları ve kuruluşları için pratik çıkarımlar tartışılmaktadır. Çalışma sonucunda, muhasebe süreçlerinde entropinin etkili bir şekilde yönetilmesinin, şeffaflık ve düzenlemeye öncelik verirken aynı zamanda artan karmaşıklığın maliyetlerini ve potansiyel risklerini de dikkate alan dengeli bir yaklaşım gerektiği ortaya konmaktadır.

Anahtar Kelimeler

Muhasebe Süreçleri Entropi Şeffaflık Finansal Bilgi Kalitesi

Kaynakça

  • Abdel-Kader, M., Luther, R., & Whitaker, S. (2018). Exploring the potential of artificial intelligence in auditing and accounting. Managerial Auditing Journal, 33(8/9), 908-925.
  • Arrow, K. J. (1964). The role of securities in the optimal allocation of risk-bearing. Review of Economic Studies, 31(2), 91-96.
  • Berlyne, D. E. (1971). Aesthetics and psychobiology. Appleton-Century-Crofts.
  • Bollen, J., & Pool, G. (2013). Twitter mood predicts the stock market. Journal of Computational Science, 4(5), 657-663.
  • Callen, H. B. (1985). Thermodynamics and an introduction to thermostatistics. John Wiley & Sons.
  • Chen, J., Hu, J., & Huang, J. (2019). Entropy-based financial statement fraud detection. Journal of Accounting and Public Policy, 38(3), 167-182.
  • Chen, S., & Yang, L. (2019). An entropy-based measure for detecting earnings management in financial statements. Journal of Applied Accounting Research, 20(3), 308-327.
  • Cheng, Q., & Wang, X. (2017). Regulations, enforcement, and financial reporting quality: an empirical analysis of China. Journal of Accounting and Public Policy, 36(3), 195-213.
  • Coleman, J. S. (1990). Foundations of social theory. Belknap Press of Harvard University Press.
  • Cui, X. (2020). Accounting standardization and financial reporting quality: Evidence from China. Journal of Business Research, 111, 361-371.
  • Culpan, R. (2018). Ethics education in accounting: Integrating ethics across the curriculum. Journal of Business Ethics Education, 15, 1-12.
  • Deloitte. (2020). Accounting and financial reporting considerations related to COVID-19. Retrieved from https://www2.deloitte.com/us/en/pages/audit/articles/covid-19-accounting-and-financial-reporting-considerations.html
  • Dumitrescu, A. (2018). The use of entropy in financial analysis. Procedia Economics and Finance, 46, 27-33. Easton, D. (1965). A framework for political analysis. Prentice-Hall.
  • EY. (2020). Restatement trends: A survey of large US public companies. Retrieved from https://www.ey.com/en_us/assurance/restatement-trends-a-survey-of-large-us-public-companies Feng, Y., He, C., & Tan, H. (2019). Entropy-based risk assessment of listed companies: Evidence from the Chinese stock market. Finance Research Letters, 31, 101056.
  • Gao, J., Ma, L., & Xu, Y. (2018). Research on the Application of Entropy in the Analysis of Financial Information. Journal of Physics: Conference Series, 1107, 012013.
  • Goldstein, M. (2015). Negentropy in systems theory: Discovering order in nature. Routledge. Gornik-Tomaszewski, S. & Pietrasz, M. (2018). Information value and the quality of accounting data – the example of Poland. Journal of International Studies, 11(2), 63-76.
  • Jameson, F. (1984). Postmodernism, or, the cultural logic of late capitalism. New Left Review, 146, 53-92.
  • Jung, M. J., & Lim, S. (2018). Accounting quality and negative entropy. Sustainability, 10(6), 1786.
  • Kirshner, A. (2016). The dynamics of political adaptation: The rise and fall of party systems. Princeton University Press.
  • KPMG. (2020). Detecting financial statement fraud. Retrieved from https://home.kpmg/xx/en/home/insights/2020/06/detecting-financial-statement-fraud.html
  • Lai, S., Lei, X., & Wong, K. S. (2018). Regulations, accounting information quality and cost of capital: evidence from China. Journal of Business Research, 89, 356-364.
  • Lanen, W.N., Anderson, S.W., Maher, M.W. (2019). Fundamentals of cost accounting. McGraw-Hill Education.
  • Li, H., Li, Y., & Xu, Q. (2019). Application of entropy-weight method in financial statement analysis. International Journal of Economics, Commerce and Management, 7(4), 32-47.
  • Lillis, A. M., & Mundy, J. (2019). Auditing education and the audit expectation gap: Evidence from Ireland. Accounting, Auditing & Accountability Journal, 32(4), 1044-1066.
  • Liu, H., & Zhu, H. (2019). Stakeholder engagement in corporate sustainability reporting: Evidence from China. Journal of Business Ethics, 160(4), 971-989.
  • Mao, Q., & Sun, Y. (2020). Negative entropy and its measurement in accounting research. Journal of Finance and Economics Research, 5(1), 33-42.
  • Mardan, M. (2017). The role of risk management in reducing accounting errors. Journal of Applied Accounting Research, 18(2), 154-171.
  • Martinez, D., Alburquerque, F., & Cervera, A. (2021). Continuous improvement in financial management: A critical review. Journal of Business Research, 130, 707-719.
  • Odum, H. T. (1971). Environment, power, and society. Wiley.
  • PWC. (2020). How to read a financial report. Retrieved from https://www.pwc.com/us/en/cfodirect/publications/how-to-read-financial-statements.html
  • Schauer, P. (2020). The effects of financial statement fraud on financial statement users. Journal of Business and Economics, 11(3), 132-138.
  • Shannon, C. E. (1948). A mathematical theory of communication. Bell System Technical Journal, 27(3), 379-423.
  • Toms, J. S., & Hasseldine, J. (2018). The role of transparency and disclosure as a response to financial market failure: The case of the UK offshore oil and gas industry. Accounting, Auditing & Accountability Journal, 31(1), 152-178.
  • Wagenmakers, E. J., Van Der Maas, H. L., & Farrell, S. (2008). Abstract concepts require concrete models: Why cognitive scientists have not yet embraced nonlinearly interacting, continuous differential equation models. Journal of Mathematical Psychology, 52(5), 349-363.
  • Zang, Y., Chen, X., & Huang, Y. (2020). Earnings quality and information uncertainty: Evidence from entropy-based measures. Journal of Business Research, 113, 1-14.
  • Zhang, J., & Song, L. (2019). The effect of IFRS adoption on the quality of financial reporting: evidence from China. Journal of Applied Accounting Research, 20(1), 41-62.
  • Zhang, W., Liu, J., & Zhou, D. (2019). The impact of financial disclosure quality on corporate value: Evidence from the Shannon entropy. Journal of Accounting and Public Policy, 38(5), 106692.

Yıl 2025, Cilt: 26 Sayı: 1, 269 - 282, 24.01.2025

Günay Deniz Dursun

https://doi.org/10.31671/doujournal.1492654

Öz

: The concept of entropy, which is used to explain the degree of disorder or uncertainty in the system, is considered in this article as uncertainty and chaos in the financial situation of enterprises in from an accounting perspective. The complexity of accounting processes can lead to the emergence of entropy, resulting in inaccurate or misleading financial information and stakeholders making wrong decisions. However, increased transparency and regulations to reduce or eliminate entropy can also lead to additional costs and provisions for organizations. This study examines the relationship between accounting processes and entropy, explores the impact of negative entropy on financial information quality, and proposes strategies to manage entropy in accounting processes. The paper emphasizes the importance of continuous attention to the quality and integrity of financial information in the face of potential entropy and discusses practical implications for accounting professionals and organizations. The study concludes that effective management of entropy in accounting processes requires a balanced approach that prioritizes transparency and regulation while also considering the costs and potential risks of increased complexity.

Anahtar Kelimeler

Accounting Processes Entropy Transparency Financial Information Quality

Kaynakça

  • Abdel-Kader, M., Luther, R., & Whitaker, S. (2018). Exploring the potential of artificial intelligence in auditing and accounting. Managerial Auditing Journal, 33(8/9), 908-925.
  • Arrow, K. J. (1964). The role of securities in the optimal allocation of risk-bearing. Review of Economic Studies, 31(2), 91-96.
  • Berlyne, D. E. (1971). Aesthetics and psychobiology. Appleton-Century-Crofts.
  • Bollen, J., & Pool, G. (2013). Twitter mood predicts the stock market. Journal of Computational Science, 4(5), 657-663.
  • Callen, H. B. (1985). Thermodynamics and an introduction to thermostatistics. John Wiley & Sons.
  • Chen, J., Hu, J., & Huang, J. (2019). Entropy-based financial statement fraud detection. Journal of Accounting and Public Policy, 38(3), 167-182.
  • Chen, S., & Yang, L. (2019). An entropy-based measure for detecting earnings management in financial statements. Journal of Applied Accounting Research, 20(3), 308-327.
  • Cheng, Q., & Wang, X. (2017). Regulations, enforcement, and financial reporting quality: an empirical analysis of China. Journal of Accounting and Public Policy, 36(3), 195-213.
  • Coleman, J. S. (1990). Foundations of social theory. Belknap Press of Harvard University Press.
  • Cui, X. (2020). Accounting standardization and financial reporting quality: Evidence from China. Journal of Business Research, 111, 361-371.
  • Culpan, R. (2018). Ethics education in accounting: Integrating ethics across the curriculum. Journal of Business Ethics Education, 15, 1-12.
  • Deloitte. (2020). Accounting and financial reporting considerations related to COVID-19. Retrieved from https://www2.deloitte.com/us/en/pages/audit/articles/covid-19-accounting-and-financial-reporting-considerations.html
  • Dumitrescu, A. (2018). The use of entropy in financial analysis. Procedia Economics and Finance, 46, 27-33. Easton, D. (1965). A framework for political analysis. Prentice-Hall.
  • EY. (2020). Restatement trends: A survey of large US public companies. Retrieved from https://www.ey.com/en_us/assurance/restatement-trends-a-survey-of-large-us-public-companies Feng, Y., He, C., & Tan, H. (2019). Entropy-based risk assessment of listed companies: Evidence from the Chinese stock market. Finance Research Letters, 31, 101056.
  • Gao, J., Ma, L., & Xu, Y. (2018). Research on the Application of Entropy in the Analysis of Financial Information. Journal of Physics: Conference Series, 1107, 012013.
  • Goldstein, M. (2015). Negentropy in systems theory: Discovering order in nature. Routledge. Gornik-Tomaszewski, S. & Pietrasz, M. (2018). Information value and the quality of accounting data – the example of Poland. Journal of International Studies, 11(2), 63-76.
  • Jameson, F. (1984). Postmodernism, or, the cultural logic of late capitalism. New Left Review, 146, 53-92.
  • Jung, M. J., & Lim, S. (2018). Accounting quality and negative entropy. Sustainability, 10(6), 1786.
  • Kirshner, A. (2016). The dynamics of political adaptation: The rise and fall of party systems. Princeton University Press.
  • KPMG. (2020). Detecting financial statement fraud. Retrieved from https://home.kpmg/xx/en/home/insights/2020/06/detecting-financial-statement-fraud.html
  • Lai, S., Lei, X., & Wong, K. S. (2018). Regulations, accounting information quality and cost of capital: evidence from China. Journal of Business Research, 89, 356-364.
  • Lanen, W.N., Anderson, S.W., Maher, M.W. (2019). Fundamentals of cost accounting. McGraw-Hill Education.
  • Li, H., Li, Y., & Xu, Q. (2019). Application of entropy-weight method in financial statement analysis. International Journal of Economics, Commerce and Management, 7(4), 32-47.
  • Lillis, A. M., & Mundy, J. (2019). Auditing education and the audit expectation gap: Evidence from Ireland. Accounting, Auditing & Accountability Journal, 32(4), 1044-1066.
  • Liu, H., & Zhu, H. (2019). Stakeholder engagement in corporate sustainability reporting: Evidence from China. Journal of Business Ethics, 160(4), 971-989.
  • Mao, Q., & Sun, Y. (2020). Negative entropy and its measurement in accounting research. Journal of Finance and Economics Research, 5(1), 33-42.
  • Mardan, M. (2017). The role of risk management in reducing accounting errors. Journal of Applied Accounting Research, 18(2), 154-171.
  • Martinez, D., Alburquerque, F., & Cervera, A. (2021). Continuous improvement in financial management: A critical review. Journal of Business Research, 130, 707-719.
  • Odum, H. T. (1971). Environment, power, and society. Wiley.
  • PWC. (2020). How to read a financial report. Retrieved from https://www.pwc.com/us/en/cfodirect/publications/how-to-read-financial-statements.html
  • Schauer, P. (2020). The effects of financial statement fraud on financial statement users. Journal of Business and Economics, 11(3), 132-138.
  • Shannon, C. E. (1948). A mathematical theory of communication. Bell System Technical Journal, 27(3), 379-423.
  • Toms, J. S., & Hasseldine, J. (2018). The role of transparency and disclosure as a response to financial market failure: The case of the UK offshore oil and gas industry. Accounting, Auditing & Accountability Journal, 31(1), 152-178.
  • Wagenmakers, E. J., Van Der Maas, H. L., & Farrell, S. (2008). Abstract concepts require concrete models: Why cognitive scientists have not yet embraced nonlinearly interacting, continuous differential equation models. Journal of Mathematical Psychology, 52(5), 349-363.
  • Zang, Y., Chen, X., & Huang, Y. (2020). Earnings quality and information uncertainty: Evidence from entropy-based measures. Journal of Business Research, 113, 1-14.
  • Zhang, J., & Song, L. (2019). The effect of IFRS adoption on the quality of financial reporting: evidence from China. Journal of Applied Accounting Research, 20(1), 41-62.
  • Zhang, W., Liu, J., & Zhou, D. (2019). The impact of financial disclosure quality on corporate value: Evidence from the Shannon entropy. Journal of Accounting and Public Policy, 38(5), 106692.
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm Araştırma Makalesi
Yazarlar

Günay Deniz Dursun 0000-0002-1079-2879

Yayımlanma Tarihi 24 Ocak 2025
Gönderilme Tarihi 30 Mayıs 2024
Kabul Tarihi 5 Haziran 2024
Yayımlandığı Sayı Yıl 2025 Cilt: 26 Sayı: 1

Kaynak Göster

APA Dursun, G. D. (2025). DÜZENSİZLİKTEN DÜZENE: MUHASEBEDE ENTROPİYİ NASIL YÖNETEBİLİRİZ?. Doğuş Üniversitesi Dergisi, 26(1), 269-282. https://doi.org/10.31671/doujournal.1492654
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