You are here

Home » Content

KÜLTÜR OLGUSUNUN MUHASEBE HİLELERİ ÜZERİNDEKİ ETKİSİ

Journal Name:

  • Muhasebe ve Vergi Uygulamaları Dergisi

Publication Year:

  • 2014

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Culture not only has direct influence on social, economical and institution nal regulations of countries, but on the general accounting environment within those countries as well. However, most of the culture studies focus on understanding social differences yet influence of culture on accounting has not drawn too much attention. Of the important variables on the rela-3 tionship between culture and accounting, ethics and fraud in the absence g of ethical conduct require attention. Companies that conduct accounting fraud do become the reflection of their country and culture. In this framework, the purpose of this study is to analyze and discuss the relationship between accounting fraud and culture from the perspective of Hofstede's four culture dimensions. Secondary data is used. Data related to culture is obtained from Hofstede's country classification index and data related to accounting fraud is obtained from Institutional Fraud/Ethics Index, which is compiled by Kaufman and printed by World Bank.
Bookmark/Search this post with
Abstract (Original Language): 
Kultur olgusu, ulkelerin sosyal, ekonomik ve kurumsal diizenlemelerini et-kiledigi gibi bir alt kultur olan muhasebe uygulamalanni da etkilemektedir. Her ne kadar kultur cahsmalari daha cok toplumsal farklihklan anlamaya odaklansa da muhasebe iizerindeki etkileri diger alanlar kadar dikkat cek-memistir. Kultiir-muhasebe arasindaki iliskide sayilabilecek degiskenler arasinda etik ve de etigin olmadigi durumda dogacak olan hile ozellikle dikkat cekmektedir. §irketler, i?sel dinamiklerinin yarattigi muhasebe hi-leleriyle ait olduklan iilke ve kulturlerinin yansimasi haline gelmektedir, Bu dogrultuda, falismanin amaci, muhasebe hileleri ve kultur arasindaki iliskiyi, Hofstede'in (1980) dort kultur boyutunu temel alarak incelemek ve kultiir-muhasebe hileleri arasindaki iliskiyi degerlendirmektir. ^ahsmada ikincil verilerden yararlanilmistir. Kultur ile ilgili veriler Hofstede'in ulkeleri smiflandirdigi indeksten, muhasebe hilelerinin degerlendirildigi veriler ise Dunya Bankasi'nin yayimladigi ve Kaufman tarafindan derlenen Kurumsal Yolsuzluk/Etik indeksinden elde edilmistir.
FULL TEXT (PDF): 
PDF icon arastirmax-kultur-olgusunun-muhasebe-hileleri-uzerindeki-etkisi.pdf
  • 2
63
80
  • Turkish

JEL Codes:

REFERENCES

References: 

Aycan, Z. (2000). Impact of Culture on Human Resource Management Practices. A10 Country Comparison, Applied Psychology: An International Review, 49(1), 192-221.
Ball, R. (2009). Market and Political/Regulatory Perspectives on the Recent Accounting Scandals, Journal of Accounting Research, 47(2), DOI: 10.1111/j.l475679X.2009.00325.x.
Bekci, L ve Bitlisli, F. (2012). Muhasebe-Kultur Degerlerinin Analizi: Muhasebe Meslek Mensuplan Uzerine Bir Arastirma, Cumhuriyet Universitesi, IKTISADI VE Idari Bilimler Fakultesi Dergisi, 13(1), 61-76.
Berry, J.W., Poortinga, Y.H., Sega 11, M.H. ve Dasen, R. (1991). Cross-Cultural Psychology. Research and Applications, Cambridge University Press, Cambridge.
Bozkurt, N. (2011). isletmelerin Kara Deligi Hile, Alfa Yaymlan, Istanbul.
Fang, Y. (2007). On Accounting and Culture, Canadian Social Science,,3(5), 121-124.
Fukuyama, F. (1995). Trust: The Social Virtues and the Creation of Prosperity, Hamish Hamilton, London.
Hofstede, G. (1980). Culture's Consequences: International Differences in Work-Related Values, Sage. Beverly Hills, CA.
Hofstede, G. (1991). Cultures and Organizations. Software of the Mind, McGrawHill, Londra.
Karabinar, S. (2005). Kultur Muhasebe Etkilesimi Agsmdan Muhasebe Ikli-mi. Muhasebeye Kulturel Bakislar, Seckin Yaymevi, Ankara.
Kaufmann, D. (2005). Corruption, Governance and Security: Challenges for the Rich Countries and the World, Global Competitiveness Report, www.
Ankara SMMMO
Muhasebe ve Vergi Uygulamalan Dergisi
79
£ worldbank.org/wbi/governance/pubs/gcr2004.html
Maumov, A.I. ve Puffer, S. M. (2000). Measuring Russian Culture Using g HofstedeDmensions, Applied Psychology: An International Review, 49(4), g 709-718.
Obeidat, B. Y, Shannak, R. O., Masa'deh, R. ve Al-Jarrah, I. M. (2012). Toward Better Understanding for Arabian Culture: Implications Based on Hofstede's Cultural Model, European Journal of Social Sciences, 28(4), 512-522.
Pamukcu, F. (2011). Finansal Aydinlatma ile Kamuyu Aydinlatma ve Seffaf-hkta Kurumsal Yonetiminin Onemi, Muhasebe ve Finansman Dergisi.
Perera, M. H. B. (1989). Accounting in Developing Countries: A Case for Localised Uniformity, British Accounting Review, 21,141-158.
Promio, A. (2005). Strengthening Corporate Governance Regulations, Journal of Investment Compliance, Emerald Group Publishing Limited, 6(4), 75-84.
Sargut, S. A. (1994). Kulturlerarasi Farklilasma ve Denetim, V Yaymlan, Ankara.
Sevilengul, O. (1996). Genel Muhasebe Tek Duzen Muhasebe Sistemi ile Uyumlu, Gazi Kitabevi, Ankara.
Sign, U., Tabak, A. ve Ercan, U. (2009). Kulturel Degerlerin Yonetsel Kap-samda Analizi: Turk Bankacihk Sektoru Uygulamasi, Organizasyon ve Yone-tim Bilimleri Dergisi, 1(2), 1-14.
Smith, T. (1992). Accounting for Growth, Century Business, Londra.
Spiceland, J. D., Thomas, W. ve Herrmann, D. 2013. Financial Accounting: Making the Connection, McGraw-Hill Irwin, 2013, 4.
Oudenhoven, J. P., Mechelse, L. ve Dreu, C. K. W. (1998). Managerial Conflict Management in Five European Countries: The Importance of Power Distance, Uncertainty Avoidance, and Masculinity, Applied Psychology: An International Review, 47(3), 439-455.
Vinten, G. (2002). The Corporate Governance Lessons of Enron, Corporate Governance, MCB UP Limited, 2(4), 4-9, www.emeraldinsight.com/1472-0701.htm.
Wasti, A. ve Erdi, S. E. (2007). Bireycilik ve Toplulukculuk Degerlerinin Ol-culmesi: Benlik Kurgusu ve Indcol Olceklerinin Turkce Gecerlemesi, Yone-tim Arastirmalan Dergisi, 7(1-2), 39-66.

Thank you for copying data from http://www.arastirmax.com