Üniversitelerde Muhasebe Denetiminin Etkinliğinin Arttırılmasına Yönelik Strateji Önerileri

Yıl 2022, Cilt: 2 Sayı: 1, 48 - 61, 30.06.2022

Şeyma Tekin , Serhat Yüksel , Hasan Dinçer

Öz

Bu çalışmanın temel amacı, üniversitelerdeki muhasebe denetiminin etkinliğini arttıran faktörlerin belirlenmesidir.
Bu süreçte ilk olarak, geniş bağlamda bir literatür taraması gerçekleştirilmiştir. Bu çerçevede, muhasebe denetime ilişkin
alt başlıklar incelenmiştir. Netice itibarıyla, muhasebe denetimlerinin etkinliği üzerinde etkili olan 6 farklı kriter
belirlenmiştir. Muhasebe denetimlerinin etkinliğine etki eden kriterlerin belirlenmesinin ardından, bu kriterler için
uzman görüşleri temin edilmiştir. Bu bağlamda, 10 farklı uzmanın (5 sektör uzmanı ve 5 akademisyen) görüşlerine
başvurulmuştur. Bahsi geçen 10 uzman bu soruların her birine cevap vererek kriterleri değerlendirmiştir. Daha sonra
bu faktörlerin hangisinin daha önemli olduğunu belirlemek için çok kriterli karar verme tekniklerinden biri olan AHP
(Analitik Hiyerarşi Süreci) ile bir analiz gerçekleştirilmiştir. Çalışmanın ilk bölümünde 10 uzman tarafından temin
edilen değerlendirmelerin hepsi aynı anda dikkate alınmıştır. Yapılan hesaplamalar sonucunda tutarlılık oranının
0.10’dan yüksek olduğu belirlenmiştir. Bu durumda elde edilen kriter ağırlıklarının güvenli olmadığı anlaşılmaktadır.
Çalışmanın ikinci bölümünde 5 muhasebe departmanı çalışanlarından oluşan uzman ekip tarafından temin edilen
değerlendirmeler dikkate alınmıştır. Yapılan hesaplamalar sonucunda tutarlılık oranının 0.10’dan yüksek olduğu belirlenmiştir.
Bu durumda elde edilen kriter ağırlıklarının güvenli olmadığı anlaşılmıştır. Çalışmanın üçüncü bölümünde
5 akademisyenden oluşan uzman ekip tarafından temin edilen değerlendirmeler dikkate alınmıştır. Yapılan hesaplamalar
sonucunda tutarlılık oranının 0.067 olduğu belirlenmiştir. Belirtilen bu değer 0.10’dan düşük olduğundan
dolayı, elde edilen kriter ağırlıklarının güvenli olduğu anlaşılmaktadır. Netice itibarıyla, en fazla ağırlığa sahip olan
kriter şirket içerisinde ihbar hattının kurulması olarak belirlenmiştir. Buna paralel olarak, verilere hızlı ulaşılabilmesi
ve muhasebe personeline eğitim verilmesi de yüksek öneme sahip olan diğer kriterlerdir. Bahsi geçen analiz sonuçları
dikkate alındığında, üniversitelerde denetimin etkinliğinin arttırılabilmesi için ilk olarak kurum içerisinde bir ihbar

hattının kurulması gerektiği anlaşılmaktadır.

Anahtar Kelimeler

Muhasebe Denetimi, Üniversite, Etkinlik, AHP

Strategy Recommendations for Increasing the Effectiveness of Accounting Audit in Universities

Öz

• The main purpose of this thesis is to determine the factors that increase the effectiveness of accounting auditing in universities. In this process, firstly, a literature review was carried out in a broad context. In this framework, sub-headings related to accounting auditing were examined. As a result, 6 different criteria have been determined that have an effect on the effectiveness of accounting audits. After determining the criteria affecting the effectiveness of accounting audits, expert opinions were obtained for these criteria. In this context, the opinions of 10 different experts (5 industry experts and 5 academicians) were consulted. The aforementioned 10 experts answered each of these questions and evaluated the criteria. Then, an analysis was carried out with AHP (Analytical Hierarchy Process), which is one of the multi-criteria decision-making techniques, to determine which of these factors is more important. In the first part of the study, the evaluations provided by 10 experts were all taken into account at the same time. As a result of the calculations, it was determined that the consistency ratio was higher than 0.10. In this case, it is understood that the criterion weights obtained are not reliable. In the second part of the study, the evaluations provided by the expert team consisting of 5 accounting department employees were taken into account. As a result of the calculations, it was determined that the consistency ratio was higher than 0.10. In this case, it has been understood that the criterion weights obtained are not safe. In the third part of the study, the evaluations provided by the expert team consisting of 5 academicians were taken into consideration. As a result of the calculations, it was determined that the consistency ratio was 0.067. Since this value is less than 0.10, it is understood that the criterion weights obtained are safe. As a result, the criterion with the highest weight was determined as the establishment of a whistleblower line within the company. In parallel, access to data quickly and training accounting personnel are other criteria of high importance. Considering the results of the aforementioned analysis, it is understood that a whistleblowing line should be established within the institution in order to increase the effectiveness of the supervision in universities. It is important for universities to take action in this context in order to increase the effectiveness of inspections. In addition to the mentioned issues, there should be an audit team that can quickly check the information entered on the whistleblowing line. It would be appropriate for the audit teams to take quick action regarding the notifications entered in this line. Thanks to the whistleblower line, it will be possible to conduct specific audits for unethical issues. This will contribute to both the early solution of the problems and the saving of time in this process.

Anahtar Kelimeler

Accounting Audit, University, Efficiency, AHP

Kaynakça

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