Muhasebede meslek ahlakı ve davranışsal muhasebe üzerine bir araştırma: Bingöl, Elâzığ ve Malatya illerinde bir uygulama
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Çok eski dönemlerden bu yana uygulamalı bir bilim olarak gelişim kaydeden muhasebe bilimi; insan davranışları ile değişen dünyanın ekonomik varlık ve kaynaklarını ölçmeye, işlemeye, meydana gelen değişimleri raporlamaya ve değerlendirmeye devam etmektedir. Öte yandan psikoloji ve sosyoloji alanlarının ilgili literatüre girmesiyle insanların rasyonel karar verdiklerine ilişkin varsayıma dayanan iktisadi modellerin geçerliliği, günümüzde giderek etkisini kaybetmektedir. Buda muhasebeyi davranışçı bakış açısı ile incelenmesi gerektiğini ortaya koymuştur. Davranışsal muhasebede nitel verilerin karar alma aşamasındaki etkinliğinin nicel verilerden daha fazla etkin olduğu ispat edilmeye çalışılmıştır. Davranışsal muhasebenin alt unsurlarından olan etik ise insani değerleri konu edinir ve bu sebeple insana dair tüm yargılarla ve doğrularla ilgilenir. Evrensel bir ifade olan bu terim; iyi, kötü, doğru, yanlış, adalet, suç, değer, erdem, vicdan, gibi kavramları temel alır. Bu çalışmanın amacı, Malatya, Elâzığ ve Bingöl illerinde faaliyette bulunan muhasebe meslek mensupları üzerinde gerçekleştirilen yüz yüze anket çalışmasıyla muhasebe meslek mensuplarının etik yargı düzeylerinin demografik değişkenlere göre farklılaşıp farklılaşmadığını, ayrıca meslek mensuplarının etik ilkelere aykırı davranmaya iten ve bu ilkelere uygun davranmaya sebep olan faktörleri belirlemek ve bu faktörlerin demografik değişkenlere göre farklılaşıp farklılaşmadığını incelemektir. Çalışmada sosyal bilimlerde sıklıkla kullanılan birincil veri toplama yöntemlerinden anket yöntemi kullanılmıştır. Veriler, Bingöl, Elâzığ ve Malatya illerinde faaliyet gösteren bağımsız muhasebe meslek mensuplarıyla yüz yüze yapılan anket yöntemi aracılığıyla elde edilmiştir. Anahtar Sözcükler: Davranışsal Muhasebe, Etik, Ahlak, Muhasebe Meslek Ahlakı, Meslek Etiği
Accounting science, which has developed as an applied science since ancient times; continues to measure and process the economic assets and resources of the changing world with human behavior, and to report and evaluate the changes that occur. On the other hand, with the introduction of psychology and sociology into the relevant literature, the validity of economic models based on the assumption that people make rational decisions is gradually losing its effect today. This revealed that accounting should be examined from a behavioral point of view. In behavioral accounting, it has been tried to prove that the effectiveness of qualitative data in the decision-making phase is more effective than quantitative data. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. This term, which is a universal expression; It is based on concepts such as good, bad, right, wrong, justice, crime, value, virtue, conscience. Morality, on the other hand, is the behavior patterns that people adopt and have to comply with in a society. The aim of this study is to determine whether the ethical judgment levels of accounting professionals differ according to demographic variables, and also to determine the factors that cause members of the profession to act against ethical principles and to act in accordance with these principles, through a face-to-face survey conducted on accounting professionals operating in the provinces of Malatya, Elâzığ and Bingöl. And to examine whether these factors differ according to demographic variables. Questionnaire method, which is one of the primary data collection methods frequently used in social sciences, was used in the study. The data were obtained through face-to-face survey method with independent accounting professionals operating in the provinces of Bingöl, Elazığ and Malatya. Key Words: Ethics, Morality, Behavioral Accounting, Accounting Professional Ethics, Professional ethics
Accounting science, which has developed as an applied science since ancient times; continues to measure and process the economic assets and resources of the changing world with human behavior, and to report and evaluate the changes that occur. On the other hand, with the introduction of psychology and sociology into the relevant literature, the validity of economic models based on the assumption that people make rational decisions is gradually losing its effect today. This revealed that accounting should be examined from a behavioral point of view. In behavioral accounting, it has been tried to prove that the effectiveness of qualitative data in the decision-making phase is more effective than quantitative data. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. This term, which is a universal expression; It is based on concepts such as good, bad, right, wrong, justice, crime, value, virtue, conscience. Morality, on the other hand, is the behavior patterns that people adopt and have to comply with in a society. The aim of this study is to determine whether the ethical judgment levels of accounting professionals differ according to demographic variables, and also to determine the factors that cause members of the profession to act against ethical principles and to act in accordance with these principles, through a face-to-face survey conducted on accounting professionals operating in the provinces of Malatya, Elâzığ and Bingöl. And to examine whether these factors differ according to demographic variables. Questionnaire method, which is one of the primary data collection methods frequently used in social sciences, was used in the study. The data were obtained through face-to-face survey method with independent accounting professionals operating in the provinces of Bingöl, Elazığ and Malatya. Key Words: Ethics, Morality, Behavioral Accounting, Accounting Professional Ethics, Professional ethics
Açıklama
Anahtar Kelimeler
Davranışsal Muhasebe, Muhasebe Meslek Ahlakı
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Bakabala, K. (2022). Muhasebede meslek ahlakı ve davranışsal muhasebe üzerine bir araştırma: Bingöl, Elâzığ ve Malatya illerinde bir uygulama. Yayınlanmış Yüksek Lisans Tezi, İnönü Üniversitesi.
