Adli Muhasebecilik Meslegi ve Meslegin Gelecegi

Saime Dogan
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Saime Dogan: Uygulamali Bilimler Yuksekokulu, Bankacilik ve Finans Bolumu, Ogretim Gorevlisi, Kirklareli Universitesi

International Journal of Finance & Banking Studies, 2016, vol. 5, issue 5, 16-29

Abstract: Kuresellesme ve teknolojik gelismeler sonucunda isletme faaliyetlerinin cesitlenmesi ve karmasik bir yapiya donusmesi hile ve yolsuzluklarin arastirilmasi ve ortaya cikarilmasinda yargi mensuplari veya suc bilimi arastirmacilarinin yetersiz kalmasina yol acmistir.Ozellikle 21. yuzyilda yasanan sirket ve denetim skandallari, finansal raporlamaya olan guvenin sarsilmasina, muhasebe ve denetim islevlerinin yeniden gozden gecirilmesine bu da isletmelerde yeni bir uzmanlik alani olan adli muhasebecilik mesleginin ortaya cikmasina neden olmustur. Adli muhasebeciler, hukuki surecle muhasebe sureci arasında kopru gorevi yuruterek, hata ve hilelerin tespit edilmesi ve sonrasında davalara destek olma acisindan onemli bir role sahiptirler.Bu calismanin amaci adli muhasebe ve adli muhasebecilik kavramlarini acikladiktan sonra, adli muhasebe mesleginin mevcut durumu ve gelecegine yonelik bilgi vermektir.

Keywords: Adli Muhasebe; Adli Muhasebecilik; Denetim; Hile (search for similar items in EconPapers)
Date: 2016
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