Finansal Bilgi Manipülasyonu ve Yaratıcı Muhasebeye İlişkin Meslek Mensupları Üzerine Bir Araştırma(A Research for Accounting Professionals on Financial Information Manipulation and Creative Accounting)

Abstract

As a result of constantly changing and self-renewing economic developments, businesses can carry out various activities to achieve their goals. These activities are carried out by taking advantage of deficiencies and flexibility arising from the legal legislation. Making changes to accounting and financial data or not showing data at all is an example of creative accounting practices which is a method of accounting manipulation. Such practices cause financial information users to access manipulated information. At the same time, it enables the perceptions about the company to be directed as desired. The control point of such manipulative actions is the accounting units of the enterprises. Due to their duties, professional accountants act as bridges between taxpayers and public institutions. For this reason, they are obliged to keep records of all taxable activities and perform the duties defined in the legislation. It is envisaged that members of the profession may intervene in manipulative practices while performing their duties. In this study, a survey-based research was conducted to determine the opinions of professional accountants about creative accounting. Obtained data were tested by means of t-test (Independent-Samples T Test). In the conclusion part, the results of the participants' thoughts were revealed.

Keywords

• financial information
• manipulation
• creative accounting