Muhasebe meslek mensuplarının muhasebe kültürü ve finansal tablo hilelerine yönelik algılarının incelenmesi: İstanbul ili örneği
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Dosyalar
Tarih
2022
Yazarlar
Kayısı, Muhammet
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
IKSAD GLOBAL Publications
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın temel amacı, muhasebe meslek mensuplarının (Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir, Yeminli Mali Müşavir) muhasebe kültürü ve finansal tablo hilelerine yönelik algılarının incelenmesidir. Çalışmada, muhasebe meslek mensuplarının muhasebe kültürü ile hileli finansal raporlamaya yönelik algılarının arasında anlamlı bir ilişki bulunup bulunmadığı ve ayrıca bu algıların demografik özelliklere (cinsiyete, yaşa, hizmet yılına, öğrenim durumuna, unvana ve çalışılan müşteri sayısı) göre farklılaşıp farklılaşmadığı araştırılmıştır. Bu doğrultuda 2 ana hipotez, 33 alt hipotez oluşturulmuştur. Metodoloji, veri ve çalışma yöntemi açısından; çalışma evreni olarak 2022 yılında İstanbul ilinde faaliyet gösteren muhasebe meslek mensupları seçilmiş ve gönüllü 214 Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirlerden oluşan bir örneklem kullanılmıştır. Uygulama betimsel tarama modeline ve 5’li likert ölçeğine dayalı nicel anket yöntemi kullanılarak gerçekleştirilmiştir. Araştırmada Chanchani ve Willet (2004) tarafından geliştirilmiş Muhasebe Kültürü Ölçeği ve Khaligova (2019) ve Kutlu (2020) tarafından geliştirilmiş Hileli Finansal Raporlama anketi kullanılmıştır. Muhasebe Kültürü Ölçeği’nde 16 ifade ve 4 alt boyut (Tutuculuğa Karşı İyimserlik, Tekdüzeliğe Karşı Esneklik, Gizliliğe Karşı Şeffaflık ve Profesyonelliğe Karşı Statükoculuk) bulunmakta, hileli finansal raporlama ölçeğinde ise 16 ifade bulunmaktadır. Çalışmada kullanılan veriler çevrimiçi (online) anket yöntemi kullanılarak toplanmış ve SPSS sürüm 22 ile analiz edilmiştir. SPSS analizinde genel testlere ilaveten gerekli diğer test ve analizler de (Kruskal Wallis H Testi, Mann Whitney U Testi, Bağımsız Gruplar T Testi, Cronbach Alpha Güvenilirlik Testi, Pearson Korelasyon Analizi) gerçekleştirilmiştir. Neticede çalışma, muhasebe meslek mensuplarının muhasebe kültürüne yönelik algıları ile hileli finansal raporlama algıları arasında anlamlı bir ilişki olduğunu ortaya koymuştur. Çalışma ayrıca söz konusu algıların demografik özelliklere göre farklılaştığını da göstermiştir. Bu doğrultuda “Muhasebe Kültürünün Tekdüzeliğe Karşı Esneklik” ve “Profesyonelliğe Karşı Statükoculuk” algıları meslek mensuplarının cinsiyetine göre değişmektedir. Buna karşın, diğer demografik özelliklerin (Yaş, hizmet yılı, öğrenim durumu, unvan, çalışılan müşteri sayısı), muhasebe meslek mensuplarının muhasebe kültürü algısında etkili değişken olmadığı anlaşılmıştır. Öte yandan, muhasebe meslek mensuplarının hileli finansal raporlamaya yönelik algılarının ise demografik özelliklerden cinsiyet, yaş, hizmet yılı ve unvana göre farklılaştığı, buna karşın çalışılan müşteri sayısı ve öğrenim durumuna göre farklılaşmadığı ve bir başka deyişle hileli finansal raporlama algısında herhangi bir etki yaratmadığı görülmüştür. Araştırmanın; 2022 yılında yapılması, ölçeklerde kapsanan ifade, soru, verilen cevap ve toplanan bilgilerle sınırlı olması, sadece İstanbul ilini ve 2022 yılında İstanbul’da faaliyet gösteren ve anketleri yanıtlayan 214 meslek mensubuyla ve kullanılan istatistik teknikleriyle sınırlı olması, çalışmanın temel kısıtlarını oluşturmaktadır.
The main purpose of this study is to examine the perceptions of accounting professionals (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) on accounting culture and financial statement fraud. In the study, it was investigated whether there is a significant relationship between accounting professionals’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics (gender, age, years of service, education level, title and number of customers worked). In this context, 2 main hypotheses and 33 sub-hypotheses were formed. In terms of methodology, data and working method; As the universe of the study, accounting professionals operating in the province of Istanbul in 2022 were selected and a sample consisting of 214 voluntary Independent Accountants, Certified Public Accountants and Certified Public Accountants was used. The application was carried out using the quantitative survey method compatible with 5-point Likert scale based on the descriptive survey model. The Accounting Culture Scale developed by Chanchani and Willet (2004) and the Fraudulent Financial Reporting questionnaire developed by Khaligova (2019) and Kutlu (2020) were used in the research. There are 16 statements and 4 sub-dimensions (Conservatism versus Optimism, Uniformity versus Flexibility, Confidentiality versus Transparency, and Professionalism versus Status Quo) in the Accounting Culture Scale, and 16 statements in the fraudulent financial reporting scale. The data used in the study were collected using the online survey method and analyzed with SPSS version 22. In addition to the general tests, other necessary tests and analyzes (Kruskal Wallis H Test, Mann Whitney U Test, Independent Groups T Test, Cronbach Alpha Reliability Test, Pearson Correlation Analysis) were performed in SPSS analysis. In conclusion, the study revealed that there is a significant relationship between the perceptions of accounting professionals on accounting culture and fraudulent financial reporting. The study also showed that these perceptions differ according to demographic characteristics. In this respect, the perceptions of “The Flexibility of Accounting Culture Against Uniformity” and “Status-Quality Against Professionalism” vary according to the gender of the members of the profession. On the other hand, it has been understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception of professional accountants. On the other hand, it was observed that the perceptions of professional accountants on fraudulent financial reporting differ according to demographic characteristics such as gender, age, years of service and title, however, it does not differ according to the number of customers and education level, in other words, it does not have any effect on the perception of fraudulent financial reporting. The main limitations of the study are the fact that the research was conducted in 2022, it was limited to the expressions, questions, answers given and the information collected in the scales, it was limited only to the province of Istanbul and 214 professionals who were active in Istanbul in 2022 and answered the questionnaires, and the statistical techniques used.
The main purpose of this study is to examine the perceptions of accounting professionals (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) on accounting culture and financial statement fraud. In the study, it was investigated whether there is a significant relationship between accounting professionals’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics (gender, age, years of service, education level, title and number of customers worked). In this context, 2 main hypotheses and 33 sub-hypotheses were formed. In terms of methodology, data and working method; As the universe of the study, accounting professionals operating in the province of Istanbul in 2022 were selected and a sample consisting of 214 voluntary Independent Accountants, Certified Public Accountants and Certified Public Accountants was used. The application was carried out using the quantitative survey method compatible with 5-point Likert scale based on the descriptive survey model. The Accounting Culture Scale developed by Chanchani and Willet (2004) and the Fraudulent Financial Reporting questionnaire developed by Khaligova (2019) and Kutlu (2020) were used in the research. There are 16 statements and 4 sub-dimensions (Conservatism versus Optimism, Uniformity versus Flexibility, Confidentiality versus Transparency, and Professionalism versus Status Quo) in the Accounting Culture Scale, and 16 statements in the fraudulent financial reporting scale. The data used in the study were collected using the online survey method and analyzed with SPSS version 22. In addition to the general tests, other necessary tests and analyzes (Kruskal Wallis H Test, Mann Whitney U Test, Independent Groups T Test, Cronbach Alpha Reliability Test, Pearson Correlation Analysis) were performed in SPSS analysis. In conclusion, the study revealed that there is a significant relationship between the perceptions of accounting professionals on accounting culture and fraudulent financial reporting. The study also showed that these perceptions differ according to demographic characteristics. In this respect, the perceptions of “The Flexibility of Accounting Culture Against Uniformity” and “Status-Quality Against Professionalism” vary according to the gender of the members of the profession. On the other hand, it has been understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception of professional accountants. On the other hand, it was observed that the perceptions of professional accountants on fraudulent financial reporting differ according to demographic characteristics such as gender, age, years of service and title, however, it does not differ according to the number of customers and education level, in other words, it does not have any effect on the perception of fraudulent financial reporting. The main limitations of the study are the fact that the research was conducted in 2022, it was limited to the expressions, questions, answers given and the information collected in the scales, it was limited only to the province of Istanbul and 214 professionals who were active in Istanbul in 2022 and answered the questionnaires, and the statistical techniques used.
Açıklama
Anahtar Kelimeler
Muhasebe Kültürü, Hile, Finansal Tablo Hileleri, Hileli Finansal Raporlama, Accounting Culture, Fraud, Financial Statement Fraud, Fraudulent Financial Reporting
Kaynak
Al Farabi 11th International Conference on Social Sciences, 25-6, August 19-20, 2022: Abstracts Book
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Aksoy, T. ve Kayısı, M. (2022). Muhasebe meslek mensuplarının muhasebe kültürü ve finansal tablo hilelerine yönelik algılarının incelenmesi: İstanbul ili örneği. Al Farabi 11th International Conference on Social Sciences, August 19-20, 2022, Atatürk University, Erzurum: Abstracts Book içinde (33-34. ss.). Iksad Global Publications.
