THE EFFECT OF ACCOUNTING CULTURE ON FRAUD

The influence of the historical process and culture is extremely effective in the formation and development of the accounting system of the countries. There are different accounting practices in different countries around the world. However, it is a fact that there are similar countries with the same effects. It is possible to say that countries with cultural affiliation are affected by the accounting systems developed and implemented by other countries with similar cultural characteristics, and these countries tend to adopt accounting systems. The accounting systems in which financial statements and reports are produced have some flexibility according to different situations. Therefore, fraudulent practices that occur in accounting systems are affected by the accounting culture. In the study, the cultural differences between Turkey, which is included in the Continental European accounting system, and the United States, which is included in the Anglo-Saxon accounting system, and as a result, the similarities and differences in accounting values and accounting frauds were examined.

Keywords:

Culture, Accounting Culture Fraud,

PDF

___

Chanchani, S., ve Willett, R. (2004). An Empirical Assessment Of Gray's Accounting Value Constructs, The International Journal of Accounting, 39(2), 125-154.
Çukur, C. Ş. (2007). Kültürel Süreçleri Nitelemek, Ölçmek Ve İlişkilendirmek: Karşılaştırmalı Kültürel Yaklaşımlar, Ankara, Türk Psikologlar Derneği Yayınları, 33-46.
Demir, V. (2009). Finansal Raporlama Uygulamalarına İlişkin Farklı Yaklaşımlar, Muhasebe ve Denetime Bakış Dergisi, 9(28), 73-92.
Denslow, L., Tinkham, M., Willer, P. (2010). U.S. Culture Series: Introduction To American Life, Washington, DC: NAFSA.
Dinç, E., & Atasel, O. Y. (2016). Türkiye’deki Muhasebe Anlayışının Gelişim Süreci ve Mevcut Durumun İncelenmesi, KTÜ Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, 6(12), 267-283.
Douglas, P. C., Davidson, R. A., Schwartz, B. N. (2001). The Effect Of Organizational Culture And Ethical Orientation On Accountants' Ethical Judgments, Journal of Business Ethics, 34(2), 101-121.
Ergün, E. (2018). Kültür Bürokrasi ve Yolsuzluk: Kültürlerarası Zaman Serimli/Boylamsal Bir Çalışma, Doğuş Üniversitesi Dergisi, 19(2), 131-149.
Getz, K. Ve Volkema, J. (2001). Culture, Perceived Corruption, And Economics. Business & Society, 40(1), 7-30.
Gray, S. J. (1988). Towards A Theory Of Cultural İnfluence On The Development Of Accounting Systems İnternationally. Abacus, 24(1), 1-15.
Hofstede, G. (2001). Culture's Consequences: Comparing Values, Behaviors, İnstitutions And Organizations Across Nations, Sage Publications.
Hofstede, G. (2011). Dimensionalizing Cultures: The Hofstede Model in Context, Online Readings in Psychology and Culture. Hofstede, G., Hofstede G. J., Minkov, M. (2010). Cultures And Organizations: Software Of The Mind: Intercultural Cooperation And Its İmportance For Survival, U.S.A., McGraw-Hill.
House, R.J., Hanges, P.J., Javidan, M., Dorfman, P.W., Gupta, V. (2004). Culture, Leadership, And Organizations: The GLOBE Study Of 62 Societies, Thousand Oaks: Sage Publications.
Husted, B., (2002). Culture and International Anticorruption Agreements in Latin America, Journal of Business Ethics, 37(4), 413–422.
Kaya, C. T., Ökten, A. B. (2014). Kültür Olgusunun Muhasebe Hileleri Üzerindeki Etkisi, Muhasebe ve Vergi Uygulamalari Dergisi (MUVU)/Journal of Accounting & Taxation Studies (JATS), 7(2), 63-80.
Koleśnik, K. (2013). The Role of Culture in Accounting in The Light of Hofstede's, Gray's and Schwartz's Cultural Dimensions Theories - A Literature Review, Financial Internet Quarterly 'e-Finanse', 33-41.
Lee, W. S., Guven, C. (2013). Engaging In Corruption: The Influence Of Cultural Values And Contagion Effects At The Microlevel, Journal of Economic Psychology, 39, 287-300.
Mulford, C. W., Comiskey, E. E. (2002). The Financial Numbers Game: Detecting Creative Accounting Practices, John Wiley & Sons.
Nobes C., Parker R. (2002). Comparative International Accounting, 7th ed. London, UK: Financial Times Prentice Hall.
Nobes, C., Parker, R. B., Parker, R. H. (2008). Comparative International Accounting.
Öztürk, S., Yılmaz, C. (2019). Finansal Sıkıntının Muhasebe Manipülasyonu İle İlişkisi: BİST Gelişen İşletmeler Piyasası'nda Bir Uygulama. Karadeniz Uluslararası Bilimsel Dergi, (41), 241-253.
Sevilengül, O. (2001), Tekdüzen Muhasebe Sistemi İle Uyumlu Genel Muhasebe, Genişletilmiş 10. Baskı. An¬kara: Gazi Kitabevi.
Sığın, A., (2020). Hofstede, Schwartz ve Inglehart’ın Kültür Teorileri: Türkiye, Amerika ve İngiltere Örnekleri Üzerine Bir Çalışma, Güncel Sosyoloji Araştırmaları, 111-144.
Şişman, M. (2007). Örgütler Ve Kültürler: Örgüt Kültürü. Pegem A Yayıncılık.
Tüz, M. (2004). İşletmelerde Yönetim Modelleri, Avrupa, Japonya, Amerika, Türkiye Uygulamaları, Aktüel Yayınları, İstanbul.
Yıldırım O, Dalgeç A., Özkol E., (1995). Muhasebenin Tarihsel ve Çağdaş Konumlarından Geleceğine Bakış, TÜRMOB ve Dokuz Eylül Üniversitesi Ortak Yayını, TÜRMOB Yayınları No:23, Muhasebe Bilim Dalı Yayınları No:2, Ankara.
Yiğitler, M., Akta, R., Kayalıdere, U. (2020). Silsile Halindeki Muhasebe Hilelerinin Etkileri Ve Finansal Tablolara Yansıması: Bir Örnek Olay Çalışması, Muhasebe ve Vergi Uygulamaları Dergisi (MUVU)/Journal of Accounting & Taxation Studies (JATS), 13(2), 401-427.
Yükçü, S., Atağan, G. (2020). Some Actual Cases In Fraud, International Review of Economics and Management Journal, 8(1), 57-76.
Zotzmann, Y., van der Linden, D., Wyrwa, K. (2019). The Relation Between Country Differences, Cultural Values, Personality Dimensions, And Error Orientation: An Approach Across Three Continents–Asia, Europe, And North America, Safety Science, 120, 185-193.