AN INVESTIGATION OF THE PROPENSITY OF POTENTIAL DECISION MAKERS’ UNETHICAL DECISION MAKING: IN TERMS OF FRAUD TRIANGLE AND VALUES

Öz

Ethical issues have received increasing attention in the business and financial community in recent years. Many researchers have highlighted the financial fraud but few have addressed the relationship between ethical values, fraud triangle and ethical decision making. Ethical decision is not easy to make depending on the situation and perceptual differences in how individuals experience and understand situations can explain many ethical disagreements. Accordingly, the purpose of this study to investigate the perceptions of university students with respect to ethical issues in their decision making behaviors. Our study built on paper and pencil questionnaire applied to 400 students from business and other departments. Our research aims to investigate the relations between ethical values, financial fraud triangle and ethical decision making and to extend our knowledge of the financial fraud triangle by identifying it as a mechanism used to avoid or reduce the negative affect that accompanies performing an unethical behavior. In addition, how demographic factors such as gender, department, class, work experience do affect these relationships will be investigated. We also suggest avenues for future research into the relations between ethical vaulues, financial fraud and, organizational decision making within organizations.

Anahtar Kelimeler

• Ethical decision making,Fraud Triange,Values,Business Ethics,Financial ethics

POTANSİYEL KARAR VERİCİLERİN ETİK DIŞI KARAR VERME EĞİLİMİNİN HİLE ÜÇGENİ VE DEĞERLER AÇISINDAN İNCELENMESİ

Öz

Etik konular son yıllarda işletme ve finans çevrelerinde artan bir ilgiyle karşılaşmaktadır. Birçok araştırmacı finansal hilenin önemini ifade etmesine karşılık çok azı hile üçgeni, etik değerler ve etik karar verme arasındaki ilişkiyi incelemiştir. Etik karar verme, karşılaşılan duruma bağlı olarak kolay değildir ve bireylerin duruma ilişkin deneyim ve anlayışlarındaki algısal farklılıklar birçok etik anlaşmazlıkları açıklayabilir. Buna göre bu çalışma, üniversite öğrencilerinin karar davranışlarındaki etik konularla ilgili algılamalarını incelemeyi amaçlamaktadır. Çalışmamız İİBF ve diğer fakültelerde öğrenim görmekte olan 400 kişiye anket yoluyla uygulanmıştır. Çalışmamız etik değerler, hile üçgeni ve karar verme arasındaki ilişkileri incelemeyi ve etik dışı davranış gösterilirken oluşan negatif etkiyi ortadan kaldıran veya azaltan bir mekanizma olan hile üçgeni ile ilgili bilgiyi arttırmayı amaçlamaktadır. Buna ek olarak cinsiyet, okunan bölüm, sınıf, iş deneyimi gibi demografik değişkenlerin bu ilişkileri nasıl etkilediği incelenecektir. Araştırma sonuçlarının gelecekteki finansal hile, örgütsel karar verme ve etik değerler arasındaki ilişkileri inceleyen araştırmalara da katkıda bulunması beklenmektedir.

Anahtar Kelimeler

• Etik karar verme,Hile üçgeni,Değerler,İş ahlakı,Finansal etik

Kaynakça

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