Hata, Yaratıcı Muhasebe ve Hile Ayrımı, Muhasebe Hilelerine Karşı Çözüm Önerisi: Enron Skandalı Örneği
Öz
İşletme içindeki veriler ekonomik gelişmelerden, işletmelerin
büyümesinden dolayı zamanla artmıştır. Bununla da
denetim ve muhasebe işlemleri nerdeyse içinden çıkılmaz, karmakarışık hale
gelmiştir. Böyle ortamda işletme içi risk unsurları bu karmakarışıklıktan
dolayı çoğalmakta ve hilenin yapılması olasılığı artmaktadır. İşletmenin
hedeflerine ulaşmakta en büyük engel hilenin varlığıdır. Enron ve diğer bunu
gibi yaşanan skandallar sonrasında işletmeler için hilelerin tespiti, ortaya
çıkarılması, en az zararla kapatılması ve bir daha yapılamaması için önlemlerin
alınması önemli hale gelmiş, mali raporlama hileleri herkesi düşündüren esas
sorunlardan biri olmuştur. Çünkü, yatırımcılardan hissedarlara kadar herkesin
mali raporları esas tutarak karar vermesi nedeniyle mali raporların
güvenirliliği, mali tabloların hilelerden arındırılmış bir şekilde olması her
şeyden önde geliyor. Bu çalışmanın amacı işletmenin hedeflerine ulaşmasını
engelleyen mali tablolarda yapılan manipülasyonun, hilenin yapılma amacını,
yöntemlerini, tekniklerini, nedenlerini, nasıl ortaya çıkarılmasını ve
sonuçlarını açıklamak, işletme için nasıl önlemler alması gerektiği konusunda
bilgiler vermektir. Çalışmada hile yapıldıktan sonra, işletmenin hile ile karşı
karşıya kaldığında değil, ortada yapılmış bir hile yokken tüm olasılıkları
değerlendirip, tüm tehditleri göz önünde bulundurup, hile belirtilerini gözden
geçirip proaktif yaklaşımlarla tüm önlemleri uygulamasının önemi açıklanmış ve
yaratıcı muhasebe, finansal bilgi manipülasyonu ve muhasebe hilelerine yönelik
genel öneriler yer almıştır. Sonda ise işletmeler yapılan hilelerden dolayı
maddi ve manevi kayıpları azaltmak için hileyi ortaya çıkarmaya değil, daha çok
onun önlenmesine odaklanmalıdır sonucuna varılmıştır.
Anahtar Kelimeler
Muhasebe Hileleri Muhasebe Esneklikleri Bilanço Makyajı Yaratıcı Muhasebe Teknikleri.
Kaynakça
- BALACİU, D. B. (2009). "A BriefRewiew of Creative Accounting Literature and Its Consequences in Practice". Annales Universitatis Apulensis Series Oeconomica, 11(1), 170-183.
- CUBUKCU, S. (2009). "Mhasebe Hilelerini Ortaya Çıkarmada Benford Modeli`nin İlk İki Basamak Yaklaşımı ile Kullanılması". Muhasebe Bilim Dünyası Dergisi, 3, 113-142.
- HATUNOĞLU, Z. K. (2012). "İc Kontrolun Muhasebe Sistemindeki Hata ve Hilelerin Önlenmesindeki Rolü Üzerine Bir Alan Çalışması". Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9(20), 169-189.
- LEUNG, W. S. (2011). "Active Fraud Detection in Financial Information Systems Using Multi Agents". University of Johannesburg Faculty of Science Computer, (Doktora Tezi).
Fault, Creative Accounting and Cheating Separation, Solution Suggestion Against Accounting Frauds: Enron Scandal Example
Öz
The data within the enterprise get increased over time due to the economic development, the growth of the enterprises. So, auditing and accounting processes have almost become incomprehensible, messy. In such an environment, the risk factors within the enterprise are increasing due to this confusion and the probability of fraud is getting rise. The biggest obstacle to
achieving the objectives of the enterprise is the presence of the fraud. After Enron and other such scandals, it became important for businesses to detection of fraud, uncovering and closing with least demage, taking measures in order not to face such cases once again and financial reporting scams have become one of the main problems for everybody, because from investors to shareholders, everybody decides on the basis of financial reports, that is way, the credibility of financial reports and manipulation-free financial statements became more important. The objective of this analysis is to find out purpose, methods, technics, reasons, how to reveal and result of the manipulation and fraud of financial statements that prevent the management to reach its goals, and to provide the business with information on how to take. In the study, the importance of applying all types of measures with proactive approaches by to estimate all the possibilities, to consider all threats, to observe the fraud indications when even there is not any fraud in sight, not after faced o manipulation is explained and general suggestions regarding creative accounting, financial information manipulation and accounting tricks are mentioned. At the end, the result is achieved that businesses should focus on preventing it rather than revealing tricks to reduce financial and moral losses due to frauds
Anahtar Kelimeler
Accounting Frauds Accounting Flexibility Balance Make-up Creative Accounting Techniques
Kaynakça
- BALACİU, D. B. (2009). "A BriefRewiew of Creative Accounting Literature and Its Consequences in Practice". Annales Universitatis Apulensis Series Oeconomica, 11(1), 170-183.
- CUBUKCU, S. (2009). "Mhasebe Hilelerini Ortaya Çıkarmada Benford Modeli`nin İlk İki Basamak Yaklaşımı ile Kullanılması". Muhasebe Bilim Dünyası Dergisi, 3, 113-142.
- HATUNOĞLU, Z. K. (2012). "İc Kontrolun Muhasebe Sistemindeki Hata ve Hilelerin Önlenmesindeki Rolü Üzerine Bir Alan Çalışması". Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9(20), 169-189.
- LEUNG, W. S. (2011). "Active Fraud Detection in Financial Information Systems Using Multi Agents". University of Johannesburg Faculty of Science Computer, (Doktora Tezi).
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Cilt: 2 Sayı: 1 |
| Yazarlar | |
| Yayımlanma Tarihi | 8 Kasım 2018 |
| Gönderilme Tarihi | 19 Mart 2018 |
| Yayımlandığı Sayı | Yıl 2018 Cilt: 2 Sayı: 1 |
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