Mustafa Güçlü KAYHAN, Ahmet Ferda ÇAKMAK

Hileli Finansal Raporlama Faaliyetinin Ortaya Çıkarılmasında İhbar Niyetinin Planlanmış Davranış Teorisi ile İrdelenmesi

Gerçekleştirilen çalışmadaki amaç ihbar niyeti algısına etki eden faktörlerin Planlanmış Davranış Teorisi ile irdelenmesidir. Çalışmanın örneklemi, hileli faaliyetler konusunda tecrübeleri ve meslek etiği açısından birçok eğitim almış olmaları nedeniyle muhasebe mesleği mensupları olarak belirlenmiştir. Çalışma Zonguldak, Bartın ve Karabük İllerinde faaliyet gösteren muhasebe mesleği mensubu 238 katılımcı ile gerçekleştirilmiştir. Araştırma için uygulanan anket çalışmasında muhasebecilerin ihbar niyetine etki eden tutumlar, öznel normlar, algılanan davranışsal kontrol ögeleri ile ilgili ifadeler sorulmuştur. Anket verileri SPSS 22 ve SmartPLS 3.2.8 paket programları ile irdelenmiştir. Analiz sonucunda muhasebe mensuplarının hileleri ihbar tutumları ve algılanan davranışsal kontrol değişkeni ile ihbar niyeti arasında pozitif yönlü bir ilişki olduğu ortaya çıkmıştır. Çalışma sonucunda muhasebe mensuplarının ihbar niyetinin tutumlar ve algılanan davranışsal kontrol değişkenlerinden etkilendiği ortaya çıkmıştır. Diğer taraftan tutumların ihbar niyetine yansımasında içsel ihbar kanalları kullanılırken, algılanan davranışsal kontrol değişkeninin hem içsel hem de dışsal kanallar yoluyla hile ihbar niyetinin gerçekleştirileceği anlaşılmıştır

Anahtar Kelimeler:

Örgütsel Davranış, hile, ihbar, niyet, planlanmış davranış teorisi

The aim of this study is to examine the factors affecting the perception of whistleblowing intention with the help of Theory of Planned Behavior. The starting point of the study is the professional accountants who have received many training professional ethics and experience in fraudulent activities. The study was carried out with 238 participants of professional accountants who are in Zonguldak, Bartın, and Karabük Provinces. In the research survey, the statements posed were related with the whistleblowing intentions that are affected by attitudes, subjective norms, and perceived behavioral control. The data obtained from questionnaire were analyzed in SPSS 22 and SmartPLS 3.2.8 programmes. It has been revealed that there is a positive relationship between the attitudes and perceived behavioral control variable and the whistleblowing intention. It was found that whistleblowing intentions were affected from attitudes and perceived behavioral control. On the other hand, it was also observed that the inner channels are used in relation to the reflection of attitudes towards whistleblowing intention while for the perceived behavioral control factors, inner and external channels would be used in fraud whistleblowing intentions

Keywords:

Organizational Behavior, , Fraud, , Whistleblowing , Intentions, , Planned Behavior, ,

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