PROAKTİF MUHASEBE ARACILIĞIYLA PROFESYONEL MUHASEBE VE DENETİM

Yıl 2025, Cilt: 27 Sayı: 3, 129 - 151, 30.09.2025

Cemal Elitaş

https://doi.org/10.31460/mbdd.1553224

Öz

Değişen ve değişerek gelişen ticari hayat, bu değişimle beraber çözüm ortaklarından işletme hedeflerini benimseyen bir anlayış ile danışmanlık hizmeti alma beklentisi ve çabası içindedir. İşletmelerin bu beklentilerinin karşılanabilmesinde çözüm ortağı olarak katkı veren profesyonellerin değişen istekleri karşılayabilmesi önemlidir. Bu istekleri karşılayabilme dereceleri o profesyonellerin işletmelere hizmet verebilmesini sağlayacaktır ve işletmeler ihtiyaç ve beklentilerine cevap verebilecek yeni çözüm ortakları ile yollarına devam edeceklerdir. Bu bağlamda ve muhasebe mesleği özelinde günümüz iş dünyasında, muhasebe hizmeti sunan profesyonellerin reaktif konumdan, proaktif konuma evrilmeleri beklentisi önemli biçimde dikkat çekmektedir. Bu durum da ister istemez, muhasebe meslek mensuplarının nasıl proaktif olabileceklerini gündeme getirmektedir. Ancak unutulmamalıdır ki bu dönüşümde işletmeye de düşen proaktif olma ödevleri söz konusudur. Bu çalışmanın temel motivasyonu hem muhasebe meslek mensubunun hem de işletmenin proaktif olabilmesi için izlemeleri gereken temellerin anlatılmaya çalışılmasıdır. Çalışmanın teorik kısmında da bir denetçinin proaktif olabilmesi için değişen denetim rolü ve bu rol sayesinde nasıl proaktif olabileceği gösterilmeye çalışılmıştır.

Anahtar Kelimeler

Muhasebe , Reaktif , Proaktif , Proaktif Muhasebe , Proaktif Denetçi

THROUGH PROACTIVE ACCOUNTING, PROFESSIONAL ACCOUNTING AND AUDITING

Öz

The changing business environment is accompanied by an expectation to receive consultancy services from businesses’ solution partners who align with their business objectives, and businesses will continue to seek new solution partners who can meet their changing demands. Consequently, accounting professionals are expected to evolve from a reactive to a proactive position in today's business world. This study aims to outline the fundamental principles that accounting professionals and businesses must adopt to achieve this proactive stance. The theoretical part of the study also highlights the changing role of auditors and how they can adopt a proactive approach within this role.

Anahtar Kelimeler

Accounting , Reactive , Proactive , Proactive Accounting , Proactive Auditor

Kaynakça

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