Enron olayı’nı doğru okumak-II: Kıssadan hisseler

Hileler içeren muhasebe skandalları dünya çapında yaşanan bir olgu durumuna gelmiştir. 2001 yılında ABD’de yaşanan Enron skandalı bu çerçevede çığır açan tarihî bir olay olmuştur. ABD’de yaşanan Enron olayının daha sonra Parmalat (2003) skandalı gibi benzerleri Avrupa’da da meydana gelmiştir. Enron olayında aslî ve olağan failler üst yöneticiler ve bağımsız denetçiler olarak teşhis edildiği için gösterilen tepkiler bunlara yönelmiştir. Hâlbuki söz konusu olayda suç ortakları sadece birkaç kişi ya da kurum değildir, derecesi farklı olmakla birlikte neredeyse kurumsal yönetimin ve hatta malî sistemin bütün bileşenleri kusurlu görünmektedir . Bu nedenle, gelişme düzeyi ve piyasalarının derinliği açısından henüz ABD ve AB’nin gerisinde olan Türkiye’de Enron skandalı benzeri bir olayın yaşanmaması için bu olayı doğru analiz edip belirli sonuçlar ve dersler çıkarmak yararlı olacaktır. Olayda sadece belirli kişi ya da kurumları gören bakış açısı ile hareket edildiğinde ABD ya da AB’de yapılanları taklit etmek ve ülkeye aktarmak yeterli olabilecektir, ancak olaya sistemik bir başarısızlık olarak bakıldığında sorunun nedenlerine yönelik bir yaklaşımla finansal bilgi kullanıcılarının ve tüm kamunun üze- rine düşen ödevler olduğu kabul edilecektir. Bu çalışmada bir Enron Türkiye olayı yaşanmaması için günah keçileri konumundaki üst yönetici ve bağımsız denetçilerin yanı sıra olayın meydana gelebileceği iktisadî ve malî sistemin kusurlarının da düzeltilmesi gerektiği savunulmaktadır.

The real enron scandal-II : Lessons from the enron scandal

Accounting scandals involving frauds have been a worldwide phenomenon. In this framework, the Enron debacle (2001) which took place in USA has been regarded a landmark and historic event. Some events similar to “Enron America” were experienced in Europe in the following years such as Parmalat (2003). Since the principal and usual suspects of this event was widely regarded as the top management and the auditing firms, they cast all doubts on themselves. However, in such an event the accomplices were not only certain individuals or institutions, but almost all mechanisms of corporate governance and even all agents of the economic and financial system seemed to be responsible for this scandal though they differ in their contributions to fraud incidents. Some researchers who believe the Enron scandal to be an individual case may find enough to accuse only some of them for the resulting losses and copy American or European practices to prevent similar scandals, but when such an event was regarded as a systematic failure the whole public should more or less undertake proportional responsibilities. Not to experience a Turkish Enron scandal in the near future, all measures to be taken and all regulations to be made have to take shortcomings and deficiencies of the economic and financial system into consideration in addition to those of the usual scapegoats.

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