HATA YÖNETİM ANLAYIŞI, İÇ DENETİM ETKİNLİĞİ VE ÖZ YETKİNLİĞİN MUHASEBECİLERİN HATA İŞLEME DAVRANIŞINA ETKİLERİ ÜZERİNE KEŞİFSEL BİR İNCELEME

Bu çalışmada hata yönetim anlayışı, iç denetim etkinliği ve öz yetkinlik düzeyinin muhasebecilerin mesleki hata yapma davranışına etkilerinin keşifsel bir perspektifde değerlendirilmesi amaçlanmıştır. Muhasebe çalışanlarından alan araştırması yöntemi ile derlenen verilerin çok değişkenli istatistiki analiz teknikleri uygulanarak değerlendirilmesi sonucunda esnek ve önleyici hata yönetim anlayışının, mesleki hataların yapılma olasılığını azalttığı belirlenmiştir. Ancak hata işleme davranışı işletmenin genel strateji ve kurumsal yapısından da etkilenmektedir. Öz yetkinlik düzeyi, hata yönetimin anlayışının, muhasebe hatası yapma davranışı üzerindeki etkisini moderatör değişken olarak değiştirirken, iç denetimin mesleki hatalar üzerindeki etkisini anlamlı olarak etkilememektedir. Tespit edilen bağıntılar ve bulgular doğrultusunda uygulamacılara ve araştırmacılara yönelik değerlendirmeler ve öneriler yapılmıştır.

AN EXPLORATORY STUDY ON THE EFFECTS OF ERROR MANAGEMENT, INTERNAL AUDİT EFFECTİVENESS AND SELF-EFFİCACY ON ERROR HANDLİNG BEHAVİOR OF ACCOUNTANTS

In this study, it is aimed to evaluate the effects of error management approach, internal audit efficiency and self-efficacy level on the professional error-handling behavior of accountants in an exploratory perspective. It has been determined that resilience and preventive error management approach decreases the probability of making professional errors as a result of evaluating the data compiled by the field survey method with the application of multivariate statistical analysis techniques. However, the error handling behavior is affected by the overall strategy and organizational structure of the business. While the level of self-efficacy changes the effect of the error management on the behavior of accounting errors, it does not significantly affect the effectiveness of the internal audit on professional errors. Evaluations and recommendations were made for the practitioners and researchers in accordance with the determined correlations and findings.

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