MUHASEBE MESLEK MENSUPLARININ ADLİ MUHASEBEYE İLİŞKİN FARKINDALIK DÜZEYLERİNİN İNCELENMESİAbstract views: 151 / PDF downloads: 142
In our country, the field of forensic accounting is a very old concept and is carried out in the form of
integration of accounting and law branches. Forensic accounting is an important concept that requires both legal and professional knowledge and is widely used in the world. In this study, it is aimed to measure forensic accounting awareness levels, based on the fact that this profession, which is not seen as specialization in our country, is given the task of forensic accountancy with only professional qualification exams. The population of the research consists of accounting professionals operating in the province of Elazig. The sample of the study consisted of 155 profession members who were randomly selected to represent the universe. Quantitative research method was used in the research and the data were obtained by using the survey method. The data related to the research were analyzed with the SPSS-22.0 program. The main analyzes used in the research; descriptive statistics, validity and reliability analysis, independent t-test and one-way (Anova) analysis of variance. As a result of the analyzes, a significant difference was observed in the awareness of professional accountants regarding forensic accounting according to gender, age, education level and expertise.