ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ
Yıl: 2015 Cilt: 15 Sayı: 31 Sayfa Aralığı: 70 - 88 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022
ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ
Öz: Gelişmekte olan ve ekonomi ile ilgili yasalarında açık bulunan ülkelerde yolsuzluğun, şirket iflaslarının ve rüşvetin artması adli muhasebecilik konusunu gündeme getirmiştir. Hukuk büroları ve mahkemeler karmaşık muhasebe konularının incelenmesi ve yolsuzluğun kanıtlanması için adli muhasebecilere ihtiyaç duymaya başlamıştır. Adli muhasebe ihtiyacının artmasıyla beraber, üniversiteler muhasebe bölümü müfredatlarına, adli muhasebe ile ilgili dersler eklemeye başlamıştır. Bu çalışmanın amacı; adli muhasebe eğitimin faydalarını ve engelleyicilerini ortaya çıkararak bu konuda kısıtlı kaynağı genişletmektir. Bu amaçla Antalya ilindeki 257 serbest muhasebeci ve mali müşavir ve 357 avukata anket uygulanmıştır. Elde edilen bulgulara göre muhasebecilerde bulunması gereken en önemli özellikler, düşüncelerini rapor, grafik, tablo ve listeler ile ifade edebilmektir. Ayrıca ülkemizde yeteri kadar adli muhasebe ile ilgilenen fakülte ve yönetimin olmadığı belirlenmiştir.
Anahtar Kelime: Konular:
REVIEWING OF FORENSIC ACCOUNTANT PROFESSION: BENEFITS AND OBSTACLES OF FORENSIC ACCOUNTING EDUCATION
Öz: Forensic accounting is a newly emerged issue in developing countries and countries that have gap in their economics law because increasing of fraud, business collapse and corruption. Legal offices and courts need forensic accountants to investigate complex accounting issues and to prove corruption. With increased need for forensic accountant universities began to add forensic accounting related courses into the curriculum of accounting department. However, it has been done very limited research on benefits and obstacles of forensic accounting education. The primary aim of the study is to reveal the benefits and obstacles of the forensic accounting education. Other aim of the study is to reveal the required characteristic of forensic accountant. For this purpose, survey was applied to 257 accountants and 357 lawyers working in the province of Antalya. According to results accountants should express their thoughts by reports, graphics, tables and lists. In addition, faculty and administration in our country was determined to be sufficiently interested in forensic accounting.
Anahtar Kelime: Konular:
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | CİĞER A, Topsakal Y (2015). ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. , 70 - 88. |
| Chicago | CİĞER Ayşegül,Topsakal Yunus ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. (2015): 70 - 88. |
| MLA | CİĞER Ayşegül,Topsakal Yunus ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. , 2015, ss.70 - 88. |
| AMA | CİĞER A,Topsakal Y ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. . 2015; 70 - 88. |
| Vancouver | CİĞER A,Topsakal Y ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. . 2015; 70 - 88. |
| IEEE | CİĞER A,Topsakal Y "ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ." , ss.70 - 88, 2015. |
| ISNAD | CİĞER, Ayşegül - Topsakal, Yunus. "ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ". (2015), 70-88. |
| APA | CİĞER A, Topsakal Y (2015). ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. Akdeniz İİBF Dergisi, 15(31), 70 - 88. |
| Chicago | CİĞER Ayşegül,Topsakal Yunus ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. Akdeniz İİBF Dergisi 15, no.31 (2015): 70 - 88. |
| MLA | CİĞER Ayşegül,Topsakal Yunus ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. Akdeniz İİBF Dergisi, vol.15, no.31, 2015, ss.70 - 88. |
| AMA | CİĞER A,Topsakal Y ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. Akdeniz İİBF Dergisi. 2015; 15(31): 70 - 88. |
| Vancouver | CİĞER A,Topsakal Y ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ. Akdeniz İİBF Dergisi. 2015; 15(31): 70 - 88. |
| IEEE | CİĞER A,Topsakal Y "ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ." Akdeniz İİBF Dergisi, 15, ss.70 - 88, 2015. |
| ISNAD | CİĞER, Ayşegül - Topsakal, Yunus. "ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BAKIŞ: ADLİ MUHASEBE EĞİTİMİNİN FAYDALARI VE ENGELLEYİCİLERİ". Akdeniz İİBF Dergisi 15/31 (2015), 70-88. |
