Research Article

ANALYSIS OF THE PERCEPTIONS AND ATTITUDES OF ACCOUNTING PROFESSIONALS TOWARDS ACCOUNTING ERRORS, FRAUD, AND PROFESSIONAL ETHICS: THE CASE OF SİVAS PROVINCE

Seval Elden Ürgüp * Hilal Gencer
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Abstract

Accounting is a comprehensive system that records, classifies, summarizes, reports, analyzes, and interprets the daily financial transactions of economic entities. Within this system, two key factors affect the accuracy of financial statements prepared by organizations: errors and fraud. Accounting errors, fraud, and the concept of professional ethics that develops in relation to these factors are crucial elements of the accounting information system. This study aims to examine the perceptions and attitudes of accounting professionals toward accounting errors, fraud, and professional ethics. Within the scope of the study, the concepts of errors and fraud, as well as the differences between them, are first addressed. Subsequently, the concept of professional ethics is discussed, followed by the development of a survey form. In Sivas, there are 384 accounting professionals registered with the Chamber of Certified Public Accountants and Financial Advisors, of which only 190 are actively working. The perceptions and attitudes of these professionals toward errors, fraud, and professional ethics were examined based on various variables. The survey was distributed to all actively working professionals and conducted face-to-face. Approximately 88.95% of the surveys were completed and returned. A total of 169 professionals who agreed to participate formed the sample for analysis. Descriptive and relational statistical methods were used in the analysis of the collected data. T-tests, ANOVA, Post Hoc, and Tukey tests were employed. Additionally, correlation and regression analyses were conducted to measure the relationships and their intensity among variables. According to the results obtained, a positive correlation was identified between the situations encountered by professionals regarding errors and fraud and the ethical issues they face. In other words, as the frequency of encountering errors and fraud increases, the frequency of encountering ethical challenges also rises.

Keywords: Accounting Professionals; Errors; Fraud; Professional Ethics

Details

Primary Language
Türkçe
Subjects
Uluslararası Ticaret Finansmanı
Section
Research Article
Authors
Seval Elden Ürgüp *
Cumhuriyet üniversitesi iktisadi ve idari bilimler fakültesi işletme bölümü
ORCID: 0000-0002-7464-3485
Hilal Gencer
SİVAS CUMHURİYET ÜNİVERSİTESİ, SOSYAL BİLİMLER ENSTİTÜSÜ
ORCID: 0009-0009-2813-0070
Article Type
Research Article
Submission Date
19 February 2025
Acceptance Date
2 July 2025
Publication Date
10 July 2025
Page Range
58–74
Published Issue
2025 · Issue 1
IZ
https://izlik.org/JA56CB95BD

References

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  6. Bilen, A., ve Yılmaz, Y. (2014).MuhASEBE Mesleğinde Etik ve Etikle İlgili Çalışmalar. Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2(6), 57-72

How to Cite

APA

Elden Ürgüp, S., & Gencer, H. (2025). MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ. Sivas Interdisipliner Turizm Araştırmaları Dergisi, 8(1), 58-74. https://izlik.org/JA56CB95BD

AMA

1.Elden Ürgüp S, Gencer H. MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ. SİTA. 2025;8(1):58-74. https://izlik.org/JA56CB95BD

Chicago

Elden Ürgüp, Seval, ve Hilal Gencer. 2025. “MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ”. Sivas Interdisipliner Turizm Araştırmaları Dergisi 8 (1): 58-74. https://izlik.org/JA56CB95BD.

EndNote

Elden Ürgüp S, Gencer H (01 Temmuz 2025) MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ. Sivas Interdisipliner Turizm Araştırmaları Dergisi 8 1 58–74.

IEEE

[1]S. Elden Ürgüp ve H. Gencer, “MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ”, SİTA, c. 8, sy 1, ss. 58–74, Tem. 2025, [çevrimiçi]. Erişim adresi: https://izlik.org/JA56CB95BD

ISNAD

Elden Ürgüp, Seval - Gencer, Hilal. “MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ”. Sivas Interdisipliner Turizm Araştırmaları Dergisi 8/1 (01 Temmuz 2025): 58-74. https://izlik.org/JA56CB95BD.

JAMA

1.Elden Ürgüp S, Gencer H. MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ. SİTA. 2025;8:58–74.

MLA

Elden Ürgüp, Seval, ve Hilal Gencer. “MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ”. Sivas Interdisipliner Turizm Araştırmaları Dergisi, c. 8, sy 1, Temmuz 2025, ss. 58-74, https://izlik.org/JA56CB95BD.

Vancouver

1.Seval Elden Ürgüp, Hilal Gencer. MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ. SİTA [Internet]. 01 Temmuz 2025;8(1):58-74. Erişim adresi: https://izlik.org/JA56CB95BD