SavedAdd your journal

Journals / Mali Çözüm / 2009 / Cilt: 0 - Sayı: 93

Public trust from the perspective of accounting: The analysis of Turkish Criminal Code

Muhasebe açısından kamu güveni: Türk Ceza Kanunu'nun incelenmesi

Oğuzhan AYDEMİR
Bilge Leyli ELİTAŞ
Cemal ELİTAŞ
Pages
29–43
Publication Date
2022-10-18
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In fact, in Turkey Turkish Criminal Code has provided legal basis fort his subject with arrangements about public trust.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Accounting and accountant have to do all work and operations depend on documents in the name of public trust, and also have to do in accordance with concepts social responsibility and full and fair disclosure while in the frame of transparency and informing public.
📊
Key Findings & Data:So openness, objectiveness and actuality are going to be provided.
💡
Conclusion & Impact:In fact, in Turkey Turkish Criminal Code has provided legal basis fort his subject with arrangements about public trust.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Accounting and accountant have to do all work and operations depend on documents in the name of public trust, and also have to do in accordance with concepts social responsibility and full and fair disclosure while in the frame of transparency and informing public. So openness, objectiveness and actuality are going to be provided. In fact, in Turkey Turkish Criminal Code has provided legal basis fort his subject with arrangements about public trust.

Özet

Muhasebenin ve dolayısıyla muhasebecinin kamu güveni adına tüm iş ve işlemlerini belgeye dayalı olarak, sosyal sorumluluk ve tam açıklama kavramı ile kurumsal yönetim terimlerinden şeffaflık ve kamuyu aydınlatma çerçevesinde yapması gerekmektedir. Böylece mali tablolar açısından gerekli açıklık, objektiflik ve gerçeklik sağlanmış olacaktır. Nitekim ülkemizde Türk Ceza Kanunu’da kamu güveninin oluşturulmasına yönelik düzenlemeler ile bu konuya hukuki dayanak sağlamıştır.

🔖

Cite This Article

AYDEMİR, O., ELİTAŞ, B. L., ELİTAŞ, C. (2022). Public trust from the perspective of accounting: The analysis of Turkish Criminal Code. Mali Çözüm, Cilt: 0 - Sayı: 93, 29–43. https://ajindex.com/articles/577855

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (15)

  1. Altuğ, Osman(1999).
  2. Muhasebe Hukuk İlişkileri, İstanbul:
  3. Türkmen Kitabevi Ararat, Melsa(2004).
  4. Kurumsal yönetim ve Şeffaflık, VI. Türkiye Muhasebe Denetimi Sempozyumu: Globalleşmenin Muhasebe Mesleği Üzerine Etkileri ve Toplum Çıkarlarının Korunması. İstanbul:
  5. İSMMMO Bektöre, Sabri, Sözbilir, Halim ve Banar, Kerim(2005). Genel Muhasebe. Eskişehir: Birlik Ofset Bushman, Robert M. ve Smith, Abbie J.(2003). “Transparency, Financial Accounting Information, and Corporate Governance, FRBNY” Economic Policy Review (April 2003).
  6. Civan, Mehmet ve Yıldız, Ferah(29 Mayıs-02 Haziran 2002). “Bilişim Teknolojisindeki Gelişmelerin Kamuyu Aydınlatmada Muhasebe Etiği Açısından Etkileri” Türkiye XXI. Muhasebe Eğitimi Sempozyumu: Muhasebe Uygulamalarında Etik ve Kamuyu Aydınlatma. Bodrum-Muğla, Corporate Governance Scores—Criteria, Methodology, and Definitions (2002). (çevrimiçi erişim) www2.standardandpoors.com/spf/pdf/products/CGSCriteria.pdf (25-05-2008)
  7. Çonkar, Kemalettin, Ulusan, Hikmet ve Öztürk, Mehmet(2002). Genel MuhasebeAnkara:
  8. Gazi Kitabevi.
  9. Döring, Ulrich ve Buchholz, Rainer(2005). Buchhaltung und Jahresabschluss, 9. bs. Berlin: Erich Schmidt Verlag Durmuş, Ahmet Hayri ve Arat, Mehmet Emin(1997). Mali Tablolar Tahlili. İstanbul: Marmara Üniversitesi Nihad Sayar Eğitim Vakfı Fraud Examiners Manual (2008)
  10. Austin, Texas: ACFE Frecka, Thomas J. (2007). “Ethical Issues in Financial Reporting: Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical?” Journal of Business Ethics 80 (2008): 45–59.
  11. Kaylan, Keskin, www.ceza-bb.adalet.gov.tr/makale/104.doc, (Erişim Tarihi: 06.06.2007)
  12. Kızıl, Ahmet(1991). Muhasebe Prensipler ve Uygulama. gnşltlmş. 3. bs. İstanbul:
  13. Der Yayınları Low, Mary, Davey, Howard, ve Hooper, Keith(2008). “Accounting scandals, ethical dilemmas and educational challenges” Critical Perspectives on Accounting 19 (2008) 222–254.
  14. Östberg, Per(2006). “Disclosure, Investment And Regulation”, Journal Of Financial Intermediation 15 (2006).
  15. Patel, Sandeep A. ve Dallas, George(2002). Transparency and Disclosure: Overview of Methodology and Study Results. United States: Standard & Poor’s, Sevilengül, Orhan(2005). Genel Muhasebe. 12. bs. Ankara: Gazi Kitapevi T.C. Yasalar (12.10.2004). 5237 Sayılı Türk Ceza Kanunu. Ankara: Resmi Gazete (25611 Sayılı) United Nations (2008). Guidance on Corporate Responsibility Indicators in Annual Reports, United Nations Conference on Trade and Development. New York. Vishwanath, Tara ve Kaufmann, Daniel(199