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ENRON OLAYI’NI DOĞRU OKUMAK-II: KISSADAN HİSSELER

Yıl 2012, Sayı: 38, 85 - 106, 01.11.2012

Öz

Hileler içeren muhasebe skandalları dünya çapında yaşanan bir olgu durumuna gelmiştir. 2001 yılında ABD’deyaşanan Enron skandalı bu çerçevede çığır açan tarihî bir olay olmuştur. ABD’de yaşanan Enron olayının dahasonra Parmalat 2003 skandalı gibi benzerleri Avrupa’da da meydana gelmiştir. Enron olayında aslî ve olağanfailler üst yöneticiler ve bağımsız denetçiler olarak teşhis edildiği için gösterilen tepkiler bunlara yönelmiştir.Hâlbuki söz konusu olayda suç ortakları sadece birkaç kişi ya da kurum değildir, derecesi farklı olmakla birlikte neredeyse kurumsal yönetimin ve hatta malî sistemin bütün bileşenleri kusurlu görünmektedir. Bu nedenle,gelişme düzeyi ve piyasalarının derinliği açısından henüz ABD ve AB’nin gerisinde olan Türkiye’de Enronskandalı benzeri bir olayın yaşanmaması için bu olayı doğru analiz edip belirli sonuçlar ve dersler çıkarmak yararlı olacaktır. Olayda sadece belirli kişi ya da kurumları gören bakış açısı ile hareket edildiğinde ABD ya daAB’de yapılanları taklit etmek ve ülkeye aktarmak yeterli olabilecektir, ancak olaya sistemik bir başarısızlık olarak bakıldığında sorunun nedenlerine yönelik bir yaklaşımla finansal bilgi kullanıcılarının ve tüm kamunun üzerine düşen ödevler olduğu kabul edilecektir. Bu çalışmada bir Enron Türkiye olayı yaşanmaması için günah keçileri konumundaki üst yönetici ve bağımsız denetçilerin yanı sıra olayın meydana gelebileceği iktisadî ve malîsistemin kusurlarının da düzeltilmesi gerektiği savunulmaktadır

Kaynakça

  • Arnold, Beth and Paul de Lange, (2004), “Enron: an examination of agency problems”, Critical Perspectives on Accounting, 15(2004), 751-765.
  • Barefoot, Ann S., (2002), “What can you learn from Enron, ABA Banking Journal, August 2002, 49-51.
  • Barlev, Benzion and Joshua Rene Haddad, “Dual Accounting Crisis and the Enron Control Crisis”, Journal of Accounting, Auditing & Finance Vol. 19, No. 3, 2004, pp. 343-359.
  • Benston, George J. and Al L. Hartgraves, (2002), “Enron: What Happened and What We Can Learn from It”, Journal of Accounting and Public Policy 21 (2002)
  • Boyd, Colin, (2004), “The Structural Origins of Conflicts of Interest in the Accounting Profession”, Business Ethics Quarterly, Volume 14, Issue 3.
  • Briloff, Abraham J., (2000), “Garbage In/Garbage Out: A Critique of Fraudulent Financial Reporting: 1987-1997 (the COSO Report), the SEC Accounting Regulatory Process (AAERs)”, http://aux.zicklin.baruch.cuny.edu/critical/.
  • Burrowes, Ashley W., Joseph Kastantin and Milorad M. Novicevic, (2004), “The Sarbanes-Oxley Act as a hologram of post-Enron disclosure: a critical realist commentary”, Critical Perspectives on Accounting, 15(2004), 797-811.
  • Carson, Thomas L., (2003), “Self-Interest and Business Ethics: Some Lessons of the Recent Corporate Scandals”, Journal of Business Ethics, 2003.
  • Chabrak, Nihel, and Nabyla Daidj, (2007), “Enron: Widespread Myopia”, Critical Perspectives on Accounting 18 (2007), 539-557.
  • Clarke, Thomas, (2005), “Accounting for Enron: shareholder value and shareholder interests”, Corporate Governance, Volume 13, No 5, September 2005, 598-612.
  • Cohan, John Alan, (2002), “I Didn’t Know and I was Only Doing My Job: Has Corporate Governance Careened out of Control? A Case Study of Enron’s Information Myopia”, Journal of Business Ethics, 40, 2002, 274-299.
  • Cullinan, Charlie, (2004), “Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?”, Critical Perspectives on Accounting, 15(2004), 853-864.
  • Culpan, Refik ve John Trussel, (2005), “Applying the Agency and Stakeholder Theories to the Enron Debacle: An Ethical Perspective”, Business and Society Review 110:1 59–76.
  • Dnes, Antony W., Enron, Corporate Governance and Deterrence, Managerial and Decision Economics Manage. Decis. Econ. 26: 421–429 (2005)
  • Duska, Ronald, (2005), “The Good Auditor – Skeptic or Wealth Accumulator? Ethical Lessons Learned from the Arthur Andersen Debacle”, Journal of Business Ethics, 57: 17-29, 2005.
  • Dwyer, Peggy D. and Robin W. Roberts, (2004), “Known by the company they keep: a study of political campaign contributions made by the United States public accounting profession”, Critical Perspectives on Accounting 15 (2004) 865–883.
  • Fuerman, Ross D., (2004),”Accountable accountants”, Critical Perspectives on Accounting 15 (2004) 911–926.
  • Hake, Eric R., (2005), “Financial Illusion: Accounting for Profits in an Enron World”, Journal of Economic Issues, Vol. XXXIX, No.3, September 2005, 595-611.
  • Hartgraves, Al. L. and George J. Benston, (2002), “The Evolving Accounting Standards for Special Purpose Entities and Consolidations”, Accounting Horizons, Vol 16, No.3, September 2002.
  • Healy, Paul M. and Krishna G. Palepu, (2003), “The Fall of Enron”, Journal of Economic Perspectives, Volume 17, No 2, Spring 2003, 3-26.
  • Largay, James A., (2002), “Lessons from Enron”, Accounting Horizons, Vol.16, No.2, June 2002, 153-156.
  • Linsley, Philip M., Philip J. Shrives, (2009), “Mary Douglas, risk and accounting failures”, Critical Perspectives on Accounting 20 (2009) 492–508.
  • Low, Mary, Howard Davey, Keith Hooper, (2008). “Accounting scandals, ethical dilemmas and educational challenges”, Critical Perspectives on Accounting 19 (2008) 222–254.
  • Marnet, Oliver, (2005), “History repeats itself: The failure of rational choice models in corporate governance”, Critical Perspectives on Accounting 18 (2007) 191–210.
  • McMillan, Keith P., (2004), “Trust and the virtues: a solution to the accounting scandals?, Critical Perspectives on Accounting, 15(2004), 943-953.
  • Minelli, Eliana, Gianfranco Rebora, Matteo Turri, (2009) “Why do controls fail? Results of an Italian Survey”,Critical Perspectives on Accounting 20 (2009) 933–943.
  • Morrison, Mary Ashby, (2004), Rush to judgment: the lynching of Arthur Andersen & Co.”, Critical Perspectives on Accounting 15 (2004) 335–375.
  • O’Connell and Brendan T., (2004), “Enron.Con: He that filches from me my good…. makes me poor indeed.” Critical Perspectives on Accounting, 15(2004), 733-749.
  • Revsine, Lawrence, (2002), “Enron: sad but inevitable”, Journal of Accounting and Public Policy, 21(2002) 137- 145.
  • Shaub, Michael K., Frank Collins, Oscar Holzmann and Susanne H. Lowensohn “Self-Interest vs. Concern for Others”, Strategic Finance, March 2005.
  • Sims, Ronald R. and Johannes Brinkman,(2003), “Enron Ethics (or : Culture Matters More Than Codes)”, Journal of Business Ethics, 243-256.
  • Sridharan, Uma V., W. Royce Caines, Jeffrey McMillan and Suzanne Summers, (2002), “Financial Statement Transparency and Auditor Responsibility: Enron and Andersen”, International Journal of Auditing, 6:277-286 (2002).
  • Tonge, Alyson, Lesley Greer and Alan Lawton, (2003), “The Enron story: you can fool some of the people some of the time….” Business Ethics: European View, Volume 12, Number 1, January 2003, 4-21.
  • Unerman, Jeffrey, Brendan O’Dwyer, (2004), “Enron, WorldCom, Andersen et al: a challange to modernity”, Critical Perspectives on Accounting 15(2004), 971-993.
  • Wheat, Andrew, (2002), “Systematic Failure”, Multinational Monitor, January/February 2002.
  • Wilkinson, Brett, Vicky Arnold, and Steve G. Sutton, (2003), “Understanding the Socialization Strategies of the Major Accountancy Firms”, Accounting and the Public Interest, Volume Three 2003 58-79

THE REAL ENRON SCANDAL-II : LESSONS FROM THE ENRON SCANDAL

Yıl 2012, Sayı: 38, 85 - 106, 01.11.2012

Öz

Accounting scandals involving frauds have been a worldwide phenomenon. In this framework, the Enron debacle 2001 which took place in USA has been regarded a landmark and historic event. Some events similar to“Enron America” were experienced in Europe in the following years such as Parmalat 2003 . Since the principal and usual suspects of this event was widely regarded as the top management and the auditing firms, theycast all doubts on themselves. However, in such an event the accomplices were not only certain individuals orinstitutions, but almost all mechanisms of corporate governance and even all agents of the economic and financial system seemed to be responsible for this scandal though they differ in their contributions to fraud incidents.Some researchers who believe the Enron scandal to be an individual case may find enough to accuse only some of them for the resulting losses and copy American or European practices to prevent similar scandals, butwhen such an event was regarded as a systematic failure the whole public should more or less undertake proportional responsibilities. Not to experience a Turkish Enron scandal in the near future, all measures to be taken and all regulations to be made have to take shortcomings and deficiencies of the economic and financialsystem into consideration in addition to those of the usual scapegoats

Kaynakça

  • Arnold, Beth and Paul de Lange, (2004), “Enron: an examination of agency problems”, Critical Perspectives on Accounting, 15(2004), 751-765.
  • Barefoot, Ann S., (2002), “What can you learn from Enron, ABA Banking Journal, August 2002, 49-51.
  • Barlev, Benzion and Joshua Rene Haddad, “Dual Accounting Crisis and the Enron Control Crisis”, Journal of Accounting, Auditing & Finance Vol. 19, No. 3, 2004, pp. 343-359.
  • Benston, George J. and Al L. Hartgraves, (2002), “Enron: What Happened and What We Can Learn from It”, Journal of Accounting and Public Policy 21 (2002)
  • Boyd, Colin, (2004), “The Structural Origins of Conflicts of Interest in the Accounting Profession”, Business Ethics Quarterly, Volume 14, Issue 3.
  • Briloff, Abraham J., (2000), “Garbage In/Garbage Out: A Critique of Fraudulent Financial Reporting: 1987-1997 (the COSO Report), the SEC Accounting Regulatory Process (AAERs)”, http://aux.zicklin.baruch.cuny.edu/critical/.
  • Burrowes, Ashley W., Joseph Kastantin and Milorad M. Novicevic, (2004), “The Sarbanes-Oxley Act as a hologram of post-Enron disclosure: a critical realist commentary”, Critical Perspectives on Accounting, 15(2004), 797-811.
  • Carson, Thomas L., (2003), “Self-Interest and Business Ethics: Some Lessons of the Recent Corporate Scandals”, Journal of Business Ethics, 2003.
  • Chabrak, Nihel, and Nabyla Daidj, (2007), “Enron: Widespread Myopia”, Critical Perspectives on Accounting 18 (2007), 539-557.
  • Clarke, Thomas, (2005), “Accounting for Enron: shareholder value and shareholder interests”, Corporate Governance, Volume 13, No 5, September 2005, 598-612.
  • Cohan, John Alan, (2002), “I Didn’t Know and I was Only Doing My Job: Has Corporate Governance Careened out of Control? A Case Study of Enron’s Information Myopia”, Journal of Business Ethics, 40, 2002, 274-299.
  • Cullinan, Charlie, (2004), “Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?”, Critical Perspectives on Accounting, 15(2004), 853-864.
  • Culpan, Refik ve John Trussel, (2005), “Applying the Agency and Stakeholder Theories to the Enron Debacle: An Ethical Perspective”, Business and Society Review 110:1 59–76.
  • Dnes, Antony W., Enron, Corporate Governance and Deterrence, Managerial and Decision Economics Manage. Decis. Econ. 26: 421–429 (2005)
  • Duska, Ronald, (2005), “The Good Auditor – Skeptic or Wealth Accumulator? Ethical Lessons Learned from the Arthur Andersen Debacle”, Journal of Business Ethics, 57: 17-29, 2005.
  • Dwyer, Peggy D. and Robin W. Roberts, (2004), “Known by the company they keep: a study of political campaign contributions made by the United States public accounting profession”, Critical Perspectives on Accounting 15 (2004) 865–883.
  • Fuerman, Ross D., (2004),”Accountable accountants”, Critical Perspectives on Accounting 15 (2004) 911–926.
  • Hake, Eric R., (2005), “Financial Illusion: Accounting for Profits in an Enron World”, Journal of Economic Issues, Vol. XXXIX, No.3, September 2005, 595-611.
  • Hartgraves, Al. L. and George J. Benston, (2002), “The Evolving Accounting Standards for Special Purpose Entities and Consolidations”, Accounting Horizons, Vol 16, No.3, September 2002.
  • Healy, Paul M. and Krishna G. Palepu, (2003), “The Fall of Enron”, Journal of Economic Perspectives, Volume 17, No 2, Spring 2003, 3-26.
  • Largay, James A., (2002), “Lessons from Enron”, Accounting Horizons, Vol.16, No.2, June 2002, 153-156.
  • Linsley, Philip M., Philip J. Shrives, (2009), “Mary Douglas, risk and accounting failures”, Critical Perspectives on Accounting 20 (2009) 492–508.
  • Low, Mary, Howard Davey, Keith Hooper, (2008). “Accounting scandals, ethical dilemmas and educational challenges”, Critical Perspectives on Accounting 19 (2008) 222–254.
  • Marnet, Oliver, (2005), “History repeats itself: The failure of rational choice models in corporate governance”, Critical Perspectives on Accounting 18 (2007) 191–210.
  • McMillan, Keith P., (2004), “Trust and the virtues: a solution to the accounting scandals?, Critical Perspectives on Accounting, 15(2004), 943-953.
  • Minelli, Eliana, Gianfranco Rebora, Matteo Turri, (2009) “Why do controls fail? Results of an Italian Survey”,Critical Perspectives on Accounting 20 (2009) 933–943.
  • Morrison, Mary Ashby, (2004), Rush to judgment: the lynching of Arthur Andersen & Co.”, Critical Perspectives on Accounting 15 (2004) 335–375.
  • O’Connell and Brendan T., (2004), “Enron.Con: He that filches from me my good…. makes me poor indeed.” Critical Perspectives on Accounting, 15(2004), 733-749.
  • Revsine, Lawrence, (2002), “Enron: sad but inevitable”, Journal of Accounting and Public Policy, 21(2002) 137- 145.
  • Shaub, Michael K., Frank Collins, Oscar Holzmann and Susanne H. Lowensohn “Self-Interest vs. Concern for Others”, Strategic Finance, March 2005.
  • Sims, Ronald R. and Johannes Brinkman,(2003), “Enron Ethics (or : Culture Matters More Than Codes)”, Journal of Business Ethics, 243-256.
  • Sridharan, Uma V., W. Royce Caines, Jeffrey McMillan and Suzanne Summers, (2002), “Financial Statement Transparency and Auditor Responsibility: Enron and Andersen”, International Journal of Auditing, 6:277-286 (2002).
  • Tonge, Alyson, Lesley Greer and Alan Lawton, (2003), “The Enron story: you can fool some of the people some of the time….” Business Ethics: European View, Volume 12, Number 1, January 2003, 4-21.
  • Unerman, Jeffrey, Brendan O’Dwyer, (2004), “Enron, WorldCom, Andersen et al: a challange to modernity”, Critical Perspectives on Accounting 15(2004), 971-993.
  • Wheat, Andrew, (2002), “Systematic Failure”, Multinational Monitor, January/February 2002.
  • Wilkinson, Brett, Vicky Arnold, and Steve G. Sutton, (2003), “Understanding the Socialization Strategies of the Major Accountancy Firms”, Accounting and the Public Interest, Volume Three 2003 58-79
Toplam 36 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Şenol Kandemir Bu kişi benim

Canol Kandemir Bu kişi benim

Yayımlanma Tarihi 1 Kasım 2012
Yayımlandığı Sayı Yıl 2012 Sayı: 38

Kaynak Göster

APA Kandemir, Ş., & Kandemir, C. (2012). ENRON OLAYI’NI DOĞRU OKUMAK-II: KISSADAN HİSSELER. Muhasebe Ve Denetime Bakış(38), 85-106.