Türkiye'deki Adli Muhasebeciliğin Hakimlerin Bakış Açıları Bağlamında Analizi

Son yillarda, ekonomik faaliyetlerin uluslararasi hale gelmesi ve farklilasmasiyla isletmecilik faaliyetleri karmasiklasmistir. Bu karmasiklar islenen ekonomik suclarin ve ortaya cikan uyusmazliklarin farkli ozelliklerde olmasi ve artmasiyla birlikte, yargi mensuplari ve uyusmazlik taraflari adli muhasebe hizmetlerine ihtiyac giderek artmaktadir. Yasanan bu gelismelerin mevcut uzmanlik alanlari ile cozumlenememesi nedeniyle “adli muhasebecilik” mesleginin ortaya cikmasina neden olmustur. Adli muhasebe meslegi, gelismis ulkelerde, belirlenen meslek ilkeleri dogrultusunda, hukuksal duzenin bir parcasi olarak faaliyetlerini gerceklestirmektedir.  Bu calisma, Turkiye’deki mahkemelerde karsilasilan ile ilgili adli sorunlara asliye ticaret mahkemeleri hakimlerinin bakis acilarini tespit etmek amaciyla yapilmistir. Turkiye’de asliye ticaret mahkemelerinde gorevli 180 hakim vardir. Uygulanan ankete 131 hakim katilmistir. Arastirmanin sonuclarina gore, hakimlerin karsilastiklari muhasebe sorunlarini cozmede genel olarak dis yardima ihtiyac duyduklari anlasilmistir. Hakimlere gore, mahkemede bilirkisilik yapan serbest muhasebeci mali musavirlerin arastirmacilik yetenegi, hukuk bilgisi, iletisim yetenegi ve hile bilgisinin yeterli olmadigi ortaya cikmistir. Bununla birlikte hakimlerin %74’unun, adli muhasebe hakkinda bilgisi olmadigi sonucuna ulasilmistir. Anahtar Kelimeler: Adli Muhasebe, Dava Destegi, Bilirkisi, Ticari Dava, Serbest Muhasebeci Mali Musavir JEL Siniflandirmasi: M41, K13, K13. ABSTRACT In recent years, business administration has got complex because of the development of technology. With increasing economic crimes conducted with new ways and conflicts, members of the judiciary and conflict parties need forensic accounting services. As a result of those events, the profession known as forensic accounting comes up. Forensic accounting profession is conducted as a part of legal system according to standardized and determined profession principles in developed countries. In this study, in order to find out the aspect of forensic accounting service for courts, I did field study to basic commercial court’ judges. There are 180 judges working in Turkish region basic commercial court. 131 Judges responded the questionnaire. Considering the results of survey, judges generally need helping to solve the accounting problems when they face. According to judges, “Independent Accountant and Financial Advisors” working as experts for courts have not sufficient research and communication skills and law and fraud knowledge. 74 percent of judges do not have forensic accounting knowledge. Keywords: Forensic Accounting, Litigation Support, Expert Witness, Independent Accountant And Financial Advisor JEL Classification: M41, K13, K13.