BEHAVIORAL APPROACHES IN ACCOUNTING AND AUDITING: CONSCIENCE ACCOUNTING

Yıl 2025, Cilt: 10 Sayı: 1, 19 - 27, 31.03.2025

Osman Nuri Şahin , Nilay Balcılar

https://doi.org/10.29106/fesa.1485634

Öz

To be innovative and adaptable is no longer enough in this age of organizational change. It is essential that businesses have a strong sense of duty towards the well-being of society. It’s amust for accountants and auditors who have a thorough understanding of the behavioural needs in the context of the information economy. The trend in accounting procedures toward sustainability emphasizes the dangers of implementing hasty decisions that could jeopardize the viability of a business. Today's accountants cross traditional boundaries and take on leadership and strategic management tasks. This shift highlights the accounting and auditing professions' increased dedication to stakeholder accountability and ethical standards. In order to succeed in a cutthroat knowledge economy, it is essential that accountants and auditors have strong ethical foundations.
This study's aim and key contribution to branch is its examination of contemporary "conscience accounting" approaches in the accounting and auditing fields, with a focus on how they affect professional behavior. It explores how accountants' conduct and performance are impacted by their own ethics, particularly when examining client records and creating evaluations. Research indicates that auditors and accountants play a critical role in promoting moral behavior that takes into account the interests of all parties involved. Strong moral compass-wielding accountants are essential to the long-term development of organizations.

Anahtar Kelimeler

Conscience Accounting, Ethics, Morality, Faith, Accounting, Auditing

MUHASEBE VE DENETİM’DE DAVRANIŞSAL YAKLAŞIMLAR: VİCDAN MUHASEBESİ

Öz

Örgütsel değişim çağında yenilikçi ve uyumlu olmanın yeterli olduğu söylenemez. İşletmelerin toplumun refahı konusunda güçlü bir sorumluluk duygusuna sahip olması hayati önem taşımaktadır. Bilgi ekonomisi bağlamında çağın davranışsal gereksinimlerini iyi anlamak muhasebeciler ve denetçiler için kritik bir gerekliliktir. Günümüz muhasebecileri geleneksel sınırları aşarak liderlik ve stratejik yönetim görevlerini üstlenmektedir. Bu değişiklik, muhasebe ve denetim mesleklerinin paydaş hesap verebilirliği ve etik standartlara olan artan bağlılığını vurgulamaktadır. Rekabetçi bir bilgi ekonomisinde başarılı olabilmek için, muhasebecilerin ve denetçilerin güçlü etik temellere sahip olması şarttır.
Bu çalışmanın amacı ve alana katkısı, muhasebe ve denetim alanlarında çağdaş "vicdan muhasebesi" yaklaşımlarının incelenmesi ve bu yaklaşımların profesyonel davranış üzerindeki etkilerinin ele alınmasıdır. Muhasebecilerin etik değerlerinin, özellikle müşteri kayıtlarını inceleyip değerlendirmeler oluştururken, davranış ve performanslarını nasıl etkilediğini araştırır. Araştırmalar, denetçilerin ve muhasebecilerin, tüm tarafların çıkarlarını göz önünde bulunduran ahlaki davranışı teşvik etmede kritik rol oynadığını göstermektedir. Güçlü ahlaki pusulaya sahip muhasebeciler, kuruluşların uzun vadeli gelişimi için elzemdir.

Anahtar Kelimeler

Vicdan Muhasebesi, Etik, Ahlak, İnanç, Muhasebe, Denetim

Kaynakça

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