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Adli Muhasebecilik Mesle?i ve Mesle?in Gelece?i

Author

Listed:
  • Saime DoÄŸan

Abstract

Küreselle?me ve teknolojik geli?meler sonucunda i?letme faaliyetlerinin çe?itlenmesi ve karma??k bir yap?ya dönü?mesi hile ve yolsuzluklar?n ara?t?r?lmas? ve ortaya ç?kar?lmas?nda yarg? mensuplar? veya suç bilimi ara?t?rmac?lar?n?n yetersiz kalmas?na yol açm??t?r. Özellikle 21. yüzy?lda ya?anan ?irket ve denetim skandallar?, finansal raporlamaya olan?n güvenin sars?lmas?na, muhasebe ve denetim i?levlerinin yeniden gözden geçirilmesine bu da i?letmelerde yeni bir uzmanl?k alan? olan adli muhasebecilik mesle?inin ortaya ç?kmas?na neden olmu?tur. Adli muhasebeciler, hukuki süreçle muhasebe süreci aras?nda köprü görevi yürüterek, hata ve hilelerin tespit edilmesi ve sonras?nda davalara destek olma aç?s?ndan önemli bir role sahiptirler.Bu çal??man?n amac? adli muhasebe ve adli muhasebecilik kavramlar?n? aç?klad?ktan sonra, adli muhasebe mesle?inin mevcut durumu ve gelece?ine yönelik bilgi vermektir.

Suggested Citation

  • Saime DoÄŸan, 2016. "Adli Muhasebecilik Mesle?i ve Mesle?in Gelece?i," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 5(5), pages 16-29, July.
    • Handle: RePEc:rbs:ijfbss:v:5:y:2016:i:5:id:337
    DOI: 10.20525/ijfbs.v5i5.661
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