Muhasebe Meslek Mensuplarının Muhasebe Manipülasyonuna Karşı Tutumları: Bursa İlinde Bir Uygulama

Öz

Muhasebe mesleği sürekli değişim gösteren ve giderek karmaşık hale gelen muhasebe uygulamalarını gerçekleştirirken aynı zamanda pek çok farklı tarafa karşı sorumlulukları bulunan bir meslektir. Bu sorumluluklar zaman zaman meslek mensuplarını etik ikilemde bırakabilmektedir ve bu ikilemler devamında hile, yolsuzluk ve muhasebe manipülasyonu gibi etik dışı davranışlar ile sonuçlanabilmektedir. Bu çalışmanın temel amacı da Serbest Muhasebeci Mali Müşavirlerin (SMMM) mesleki faaliyetlerini sürdürürken muhasebe manipülasyonuna karşı tutumları ve manipülasyona başvurma nedenlerini tespit edebilmektir. Bu amaçla çalışmada öncelikle hile ve muhasebe manipülasyonu kavramları açıklanırken sonrasında Bursa ilinde faaliyetlerine aktif olarak devam eden 420 SMMM ile muhasebe manipülasyonuna ilişkin görüşlerini almak üzere yapılan anket sonuçları analiz edilerek değerlendirilmiştir. Analiz sonucunda SMMM’lerin büyük ölçüde muhasebe manipülasyonuna başvurma konusunda eğilimlerinin olduğu tespit edilmiştir. Bunun en temel nedeni olarak da SMMM’lerin mükelleflerine olan bağlılıkları görülmüştür. Ayrıca çalışmada ankete katılım gösteren meslek mensuplarının demografik özellikleri ile muhasebe manipülasyonuna başvurmaları arasında istatiksel olarak anlamlı bir ilişki olup olmadığı analiz edilmiştir. Analiz sonuçlarına göre erkeklerin muhasebe manipülasyonuna eğilimi daha fazlayken eğitim seviyesi ile muhasebe manipülasyonuna eğilim arasında negatif yönlü bir ilişki olduğu, mesleki deneyim ile muhasebe manipülasyonuna eğilim arasında ise pozitif yönlü bir ilişki olduğu tespit edilmiştir.

Anahtar Kelimeler

• Etik İkilem
• Hile
• muhasebe
• Muhasebe Manipülasyonu
• SMMM

The Attitudes of Accounting Professionals Towards Accounting Manipulation: An Implementation In Bursa City

Öz

The accounting profession is one that constantly evolves and becomes increasingly complex, while also holding various responsibilities to different parties. These responsibilities can sometimes place professionals in ethical dilemmas, which can subsequently result in unethical behaviors such as fraud, corruption, and accounting manipulation. The primary aim of this study is to identify the attitudes of Certified Public Accountants (CPAs) towards accounting manipulation and the reasons why they resort to manipulation while conducting their professional activities. For this purpose, the study first explains the concepts of fraud and accounting manipulation. Then, the results of a survey conducted with 420 actively practicing CPAs in Bursa, in order to gather their views on accounting manipulation, are analyzed and evaluated. The analysis results reveal that CPAs are largely inclined to resort to accounting manipulation. The most fundamental reason for this is found to be their loyalty to their clients. Additionally, the study examines whether there is a statistically significant relationship between the demographic characteristics of the survey participants and their propensity to engage in accounting manipulation. According to the analysis results, men are more inclined towards accounting manipulation, and there is a negative relationship between the level of education and the propensity to engage in accounting manipulation, whereas there is a positive relationship between professional experience and the propensity to engage in accounting manipulation.

Anahtar Kelimeler

• Ethical Dilemma
• Fraud
• Accounting
• Accounting Manipulation
• CPAs

Kaynakça

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