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Adli Muhasebecilik Meslegi ve Meslegin Gelecegi

Author

Listed:
  • Saime Dogan

    (Uygulamali Bilimler Yuksekokulu, Bankacilik ve Finans Bolumu, Ogretim Gorevlisi, Kirklareli Universitesi)

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.

Suggested Citation

  • Saime Dogan, 2016. "Adli Muhasebecilik Meslegi ve Meslegin Gelecegi," 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:p:16-29
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