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ADLİ MUHASEBE UYGULAMALARINI ETKİLEYEN FAKTÖRLER

Yıl 2024, , 43 - 56, 30.05.2024
https://doi.org/10.55322/mdbakis.1335550

Öz

Adli muhasebe; muhasebe ve muhasebe denetiminin yasal sorunların çözümünde kullanılmasıdır şeklinde tanımlanabilir. Bu çalışmanın amacı, adli muhasebenin başarılı bir şekilde uygulanmasına etkili olan insani ve örgütsel faktörler hakkında ampirik kanıtlar sağlayarak adli muhasebe literatürünü zenginleştirmektir. Çalışmadaki veriler 133 akademisyene anket uygulanarak elde edilmiştir. Elde edilen veriler doğrulayıcı faktör analizi ve yapısal eşitlik modeli kullanılarak analiz edilmiştir. Çalışmada, iyi bir muhasebe eğitimi almış, mesleki deneyimi fazla ve bilgi teknolojisi çözümleri konusunda yetkin meslek mensuplarının adli muhasebe uygulamalarında başarılı olacağı sonucu ortaya çıkmıştır. Yaratıcı muhasebe uygulamalarının ise adli muhasebe uygulamalarına zarar verdiği görüşü hakimdir. Çalışma sonucunda ortaya konabilecek bir takım çözüm önerileri şu şekildedir: Adli muhasebe dersleri tüm üniversitelerin hem lisans hem de yüksek lisans programlarının müfredatlarına girebilir, üniversite öğrencilerine adli muhasebe stajı yaptırılabilir, üniversitelerde adli muhasebe vaka analizi dersi ile öğrencilerin daha mezun olmadan bir deneyim sahibi olmaları sağlanabilir, adli muhasebe sürecini daha etkin hale getirmek için işletmelerden muhasebe bilgi sistemleri, iş analitiği ve veri madenciliği gibi bilgi teknolojisi çözümlerini benimsemeleri istenebilir, işletmeler çalışanlarına hizmet içi eğitimle bilgi teknolojileri hakkında seminerler verebilir ve işletmeleri etik dışı ve zararlı olması nedeniyle yaratıcı muhasebe uygulamalarını kullanmaktan kaçınmaları gerekebilir.

Kaynakça

  • Abu Saleem, K. S. A. (2019). The impact of audit committee characteristics on the creative accounting practices reduction in Jordanian Commercial Banks. Modern Applied Science, 13(6), 113-123.
  • Akın, O., & Onat, O. K. (2015). Muhasebe meslek mensuplarının adli muhasebecilik kavramına bakış açılarının değerlendirilmesi. Muhasebe Ve Vergi Uygulamaları Dergisi 8(1).
  • Aktaş, H., & Kuloğlu, G. (2008). Adli muhasebe ve adli muhasebecilik mesleği. Muhasebe ve Denetime Bakış, (25), 101-120.
  • Aslan, M., Mikail, E. R. O. L., & Öztürk, E. K. (2020). Türkiye’de yükseköğretimde muhasebe-finans eğitiminin öğretim elemanı yönünden incelenmesi. Muhasebe ve Denetime Bakış, 20(60), 117-132.
  • Alsheikh, A. H., Alsheikh, W. H., & Kareem, H. M. (2023). Factors implanted in the successful implementation of forensic accounting: An empirical study on academicians and practitioners. Humanities and Social Sciences Letters, 11(1), 10-21.
  • Bhasin, M. L. (2016). Survey of creative accounting practices: An empirical study. Wulfenia Journal Klagenfurt, 23(1), 143-162.
  • Bhavani, G., & Mehta, A. (2018). Forensic accounting education in the UAE. Accounting and Finance Research, 7(1), 214-222.
  • Bozkurt, N. (2000). Muhasebe ve denetim mesleğinde yeni bir alan adli muhasebecilik. Yaklaşım Dergisi, 8(94), 56-61.
  • Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5)
  • Bouwstra, H., Smit, E. B., Wattel, E. M., van der Wouden, J. C., Hertogh, C. M., Terluin, B., & Terwee, C. B. (2019). Measurement properties of the barthel index in geriatric rehabilitation. Journal of the American Medical Directors Association, 20(4), 420-425.
  • Carnes, K.C. & Gierlasinski, N.J. (2001). Forensic accounting skills: Will supply finally catch up to demand?. Managerial Auditing Journal, 16 (6). 378–382.
  • DiGabriele, J. A. (2009). Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process. Journal of Applied Accounting Research, 10(2), 109-121.
  • Efiong, E. J. (2012). Forensic accounting education: An exploration of level of awareness in developing economies-Nigeria as a case study. International Journal of Business and Management, 7(4), 1-9.
  • Hassani, H., Huang, X., & Silva, E. (2018). Digitalisation and big data mining in banking. Big Data and Cognitive Computing, 2(3), 18-30.
  • Hegazy, S., Sangster, A., & Kotb, A. (2017). Mapping forensic accounting in the UK. Journal of International Accounting, Auditing and Taxation, 28, 43-56.
  • Kadam, P. S. (2020). An overview of forensic accounting in India. Studies in Indian Place Names, 40(42), 208-216.
  • Mason, R. L., Gunst, R. F., & Hess, J. L. (2003). Statistical design and analysis of experiments: with applications to engineering and science. John Wiley & Sons.
  • McMullen, D. A., & Sanchez, M. H. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting, 2(2), 30-48.
  • Meservy, R. D., Romney, M., & Zimbelman, M. F. (2006). Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting, 7(1), 163-184.
  • Nicolae, B., & Diana, D. (2017). The relevant skills for forensic accountants–can the Romanian accounting education programs offer them? Ovidius University Annals: Economic Sciences Series, 17(1), 419-423.
  • O'Donnell, J. B. (2019). Are accounting information systems programs evolving to meet the needs of the accounting profession? An analysis of accounting information systems programs in 2005 and 2019. The Journal of Applied Business and Economics, 21(8), 81-91.
  • Okoye, E. I., & Ndidika, A. L. (2009). The role of forensic accounting in fraud investigation and litigation support. National Association of the Academics, 17(1), 39-44.
  • Osazevbaru, H. O. (2012). Creative accounting and firm's market value in Nigeria. Kuwait Chapter of the Arabian Journal of Business and Management Review, 33(852), 1-13.
  • Özkul, F. U. & Pektekin, P. (2009). Muhasebe yolsuzluklarının tespitinde adli muhasebecinin rolü ve veri madenciliği tekniklerinin kullanılması, MODAV Muhasebe Bilim Dünyası Dergisi, 4, 57-88.
  • Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for Business, 91(3), 166-175.
  • Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic accounting education. Advances in Accounting Education: Teaching and Curriculum Innovations, 6, 193-231.
  • Selimoğlu, S. & Altunel, M. (2019). Master/Phd theses prepared about financial statement fraud and fraud audit: Academic literature between 2008 and 2018. Muhasebe ve Finansman Dergisi, Özel Sayı, 127-140.
  • Smith, G. Stevenson and Crumbley, D. Larry. (2009). How Divergent are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?. Global Perspectives on Accounting Education, 6, 1–24.
  • Thottoli, M. M., Thomas, K., & Ahmed, E. R. (2019). Qualitative analysis on information communication technology and auditing practices of accounting professionals. Journal of Information and Computational Science, 9(9), 529-537.
  • Yıldız, D., & Uzunsakal, E. (2018). Alan araştırmalarında güvenirlik testlerinin karşılaştırılması ve tarımsal veriler üzerine bir uygulama. Uygulamalı Sosyal Bilimler Dergisi, 1, 14-28.

FACTORS AFFECTING FORENSIC ACCOUNTING PRACTICES

Yıl 2024, , 43 - 56, 30.05.2024
https://doi.org/10.55322/mdbakis.1335550

Öz

Forensic accounting; It can be defined as the use of accounting and accounting auditing in solving legal problems. The aim of this study is to enrich the forensic accounting literature by providing empirical evidence about the human and organizational factors that affect the successful application of forensic accounting. The data in the study were obtained by applying a questionnaire to 133 academicians. The obtained data were analyzed using confirmatory factor analysis and structural equation modeling. In the study, it was concluded that professionals who have a good accounting education, have more professional experience and are competent in information technology solutions will be successful in forensic accounting practices. The opinion that creative accounting practices harm forensic accounting practices is dominant. Some solution suggestions that can be put forward as a result of the study are as follows: Forensic accounting courses can be included in the curricula of both undergraduate and graduate programs of all universities, forensic accounting internship opportunities may be provided by universities, students can be provided with experience before they graduate with forensic accounting case analysis courses in universities, to make the forensic accounting process more effective, firms may be asked to adopt information technology solutions such as accounting information systems, business analytics and data mining, businesses may give seminars to their employees about information technologies with in-service training, and they may need to avoid using creative accounting practices because their businesses are unethical and harmful.

Kaynakça

  • Abu Saleem, K. S. A. (2019). The impact of audit committee characteristics on the creative accounting practices reduction in Jordanian Commercial Banks. Modern Applied Science, 13(6), 113-123.
  • Akın, O., & Onat, O. K. (2015). Muhasebe meslek mensuplarının adli muhasebecilik kavramına bakış açılarının değerlendirilmesi. Muhasebe Ve Vergi Uygulamaları Dergisi 8(1).
  • Aktaş, H., & Kuloğlu, G. (2008). Adli muhasebe ve adli muhasebecilik mesleği. Muhasebe ve Denetime Bakış, (25), 101-120.
  • Aslan, M., Mikail, E. R. O. L., & Öztürk, E. K. (2020). Türkiye’de yükseköğretimde muhasebe-finans eğitiminin öğretim elemanı yönünden incelenmesi. Muhasebe ve Denetime Bakış, 20(60), 117-132.
  • Alsheikh, A. H., Alsheikh, W. H., & Kareem, H. M. (2023). Factors implanted in the successful implementation of forensic accounting: An empirical study on academicians and practitioners. Humanities and Social Sciences Letters, 11(1), 10-21.
  • Bhasin, M. L. (2016). Survey of creative accounting practices: An empirical study. Wulfenia Journal Klagenfurt, 23(1), 143-162.
  • Bhavani, G., & Mehta, A. (2018). Forensic accounting education in the UAE. Accounting and Finance Research, 7(1), 214-222.
  • Bozkurt, N. (2000). Muhasebe ve denetim mesleğinde yeni bir alan adli muhasebecilik. Yaklaşım Dergisi, 8(94), 56-61.
  • Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5)
  • Bouwstra, H., Smit, E. B., Wattel, E. M., van der Wouden, J. C., Hertogh, C. M., Terluin, B., & Terwee, C. B. (2019). Measurement properties of the barthel index in geriatric rehabilitation. Journal of the American Medical Directors Association, 20(4), 420-425.
  • Carnes, K.C. & Gierlasinski, N.J. (2001). Forensic accounting skills: Will supply finally catch up to demand?. Managerial Auditing Journal, 16 (6). 378–382.
  • DiGabriele, J. A. (2009). Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process. Journal of Applied Accounting Research, 10(2), 109-121.
  • Efiong, E. J. (2012). Forensic accounting education: An exploration of level of awareness in developing economies-Nigeria as a case study. International Journal of Business and Management, 7(4), 1-9.
  • Hassani, H., Huang, X., & Silva, E. (2018). Digitalisation and big data mining in banking. Big Data and Cognitive Computing, 2(3), 18-30.
  • Hegazy, S., Sangster, A., & Kotb, A. (2017). Mapping forensic accounting in the UK. Journal of International Accounting, Auditing and Taxation, 28, 43-56.
  • Kadam, P. S. (2020). An overview of forensic accounting in India. Studies in Indian Place Names, 40(42), 208-216.
  • Mason, R. L., Gunst, R. F., & Hess, J. L. (2003). Statistical design and analysis of experiments: with applications to engineering and science. John Wiley & Sons.
  • McMullen, D. A., & Sanchez, M. H. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting, 2(2), 30-48.
  • Meservy, R. D., Romney, M., & Zimbelman, M. F. (2006). Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting, 7(1), 163-184.
  • Nicolae, B., & Diana, D. (2017). The relevant skills for forensic accountants–can the Romanian accounting education programs offer them? Ovidius University Annals: Economic Sciences Series, 17(1), 419-423.
  • O'Donnell, J. B. (2019). Are accounting information systems programs evolving to meet the needs of the accounting profession? An analysis of accounting information systems programs in 2005 and 2019. The Journal of Applied Business and Economics, 21(8), 81-91.
  • Okoye, E. I., & Ndidika, A. L. (2009). The role of forensic accounting in fraud investigation and litigation support. National Association of the Academics, 17(1), 39-44.
  • Osazevbaru, H. O. (2012). Creative accounting and firm's market value in Nigeria. Kuwait Chapter of the Arabian Journal of Business and Management Review, 33(852), 1-13.
  • Özkul, F. U. & Pektekin, P. (2009). Muhasebe yolsuzluklarının tespitinde adli muhasebecinin rolü ve veri madenciliği tekniklerinin kullanılması, MODAV Muhasebe Bilim Dünyası Dergisi, 4, 57-88.
  • Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for Business, 91(3), 166-175.
  • Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic accounting education. Advances in Accounting Education: Teaching and Curriculum Innovations, 6, 193-231.
  • Selimoğlu, S. & Altunel, M. (2019). Master/Phd theses prepared about financial statement fraud and fraud audit: Academic literature between 2008 and 2018. Muhasebe ve Finansman Dergisi, Özel Sayı, 127-140.
  • Smith, G. Stevenson and Crumbley, D. Larry. (2009). How Divergent are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?. Global Perspectives on Accounting Education, 6, 1–24.
  • Thottoli, M. M., Thomas, K., & Ahmed, E. R. (2019). Qualitative analysis on information communication technology and auditing practices of accounting professionals. Journal of Information and Computational Science, 9(9), 529-537.
  • Yıldız, D., & Uzunsakal, E. (2018). Alan araştırmalarında güvenirlik testlerinin karşılaştırılması ve tarımsal veriler üzerine bir uygulama. Uygulamalı Sosyal Bilimler Dergisi, 1, 14-28.
Toplam 30 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Utku Şendurur 0000-0002-8303-4315

Merve Acar 0000-0001-5312-7935

Yayımlanma Tarihi 30 Mayıs 2024
Gönderilme Tarihi 31 Temmuz 2023
Kabul Tarihi 26 Şubat 2024
Yayımlandığı Sayı Yıl 2024

Kaynak Göster

APA Şendurur, U., & Acar, M. (2024). ADLİ MUHASEBE UYGULAMALARINI ETKİLEYEN FAKTÖRLER. Muhasebe Ve Denetime Bakış, 24(72), 43-56. https://doi.org/10.55322/mdbakis.1335550