标题：THE EVALUATION OF FRAUD ATTITUDES AND REPORTING TENDENCIES OF PROFESSIONAL ACCOUNTANTS,ACCOUNTING STAFF AND PROFESSIONAL CANDIDATES’: YOZGAT CASE
其他标题：MUHASEBE MESLEK MENSUPLARI,MUHASEBE ÇALIŞANLARI VE MESLEK MENSUBU ADAYLARININ HİLE TUTUMLARI VE RAPORLAMA EĞİLİMLERİNİN İNCELENMESİ: YOZGAT ÖRNEĞİ
期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2018
期号：52
页码：213-240
语种：English
出版社：Erciyes University
摘要：The aim of this study is to examine the differences in the ethical attitudes and reporting tendencies of accounting professionals,accounting staff and business students against the intended fraud scenarios.Within this framework,survey method was applied in the study.The analysis have been performed in consideration of data belongs to total 282 respondents and one-way manova and correlation analysis methods were used.Obtained results show that there are significant differences with regards to ethical attitudes and reporting tendencies in terms of the three participant groups.These differences have been identified in the participant groups,gender and academic grade point average.It has also been observed that there is a significant relationship between ethical attitude and reporting tendency in the study.
其他摘要：Bu çalışmanın amacı hile senaryoları karşısında muhasebe meslek mensupları,muhasebe çalışanları ve işletme bölümü öğrencilerinin etik tutumları ve raporlama eğilimlerindeki farlılıkların incelenmesidir.Bu kapsamda çalışmada anket yöntemi uygulanmıştır.Top
关键词：Business Ethics;Professional Accountants;Accounting Staff;Business Students
其他关键词：Meslek Etiği;Muhasebe Meslek Mensubu;Muhasebe Çalışanı;İşletme Öğrencileri
