AHLÂK AYNASINDAN GEÇEREK: DENETÇİLER VE AHLÂK HAKKINDA BAŞKA BİR DÜNYA GÖRÜŞÜ

Çoğu insan yıllık hesap denetimi işinde, denetçilerin güvenilir ve tarafsız olması gibi ahlâki rolleri kapsayan geleneksel görüşlere aşinadır. Bu deneme hesap denetiminde ikinci bir ahlâki boyuta hitap ediyor; müşterilerin ahlâki değerlerine ve güvenilirliğine denetçilerce değer biçmek. Bu ikinci boyut pratikte denetçiler için zor bir görevdir ve bu boyut güçlü ve sağlam bir ahlâk anlayışını ve alt yapı sistemi ürünlerini gerektirir. Bu deneme, eğitimci ve araştırmacılara bu anlayışa nasıl yardımcı olabilecekleri konusunda öneriler verir.

Anahtar Kelimeler:

Denetim, Ahlâki Altyapı Sistemi, Ahlâk ve Güvenirlilik

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