Ekonomik suçlarla mücadelede adli muhasebenin rolü
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Date
2019
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Open Access Color
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Abstract
Suç olgusu insanların toplu yaşama geçmesiyle beraber başlamıştır. Ekonomik suçlar, suç olgusunun içinde başlangıçtan beri var olmuş, medeniyetler ilerledikçe, ticaret ve sanayi geliştikçe, ticaretin içinde kurumsal yapılar oluştukça, toplam suç miktarları içinde artarak ve çeşitlenerek daha fazla yer kaplamışlardır. 1960'lı yılların başlarından itibaren giderek artan ekonomik suçlar, organize ve ulus ötesi, küresel bir nitelik de kazanmıştır. Günümüzde bireysel olarak işlenen bazı ekonomik suçlar olsa da, ekonomik suçların en fazla işlendiği yer işletmelerdir. İşletmeler gerek organizasyon yapılarında ve yönetimsel anlayışlarında olan zaaflar, gerekse de dış dünya ile olan sürekli temasları nedeniyle ekonomik suçlara açık bir haldedirler. Bu durumu önlemek için toplumların ahlaki ve etik değerleri üzerinden çalışmalar yapılabileceği gibi, işletmelerin içinde alınacak denetimsel tedbirler ile kamu hukuku alanında güçlü bir şekilde alınması gerekli tedbirlere de ihtiyaç vardır. Her ülke kendi hukuk sistemi içinde bu konuda düzenlemeler yapmaktadır. İşletmelerin ekonomik ömrünün en büyük tehdidi olan ekonomik suçlar karşısındaki durumu tez içinde incelenmiştir. Ülkemiz hukuk sistemi içinde çeşitli ekonomik suçlara karşılık gelen idari, parasal ve özgürlüğü kısıtlayıcı ceza maddeleri bulunmaktadır. İşlenildiği iddia edilen bir ekonomik suça ceza verilmesi için öncellikle bu suçun işlenip işlenmediğinin tespiti ile suçun kusur ve maddi boyutu ve suçun kimler tarafından işlenilmiş olduğunun tespiti gereklidir. Bunun dışında bazı davalar ekonomik değerlerin ve hakların adil bir şekilde paylaşımı ile ilgilidir. Gelişen teknik imkanlarla beraber organize olarak işlenen ve mahkemelerin karşısına gelen ekonomik suçlar da adli mercilerin mali konularda dışarıdan uzman desteğine ihtiyacı olmaktadır. Bu aşamada adli muhasebe kavramı ortaya çıkmaktadır. Yakın geçmişte kavramsal olarak tanımlanmaya başlanan ve günümüzde hızlı bir şekilde gelişerek yargı sistemi içinde büyük önem kazanan adli muhasebe olgusunun ekonomik suçları önlemede ve ekonomik suçlarla ilgili davalardaki rolü, sunduğu katkı ve önemi tezin ana konusu olup, gerekliliğinin yadsınamayacağı da iddiasıdır.
The phenomenon of crime began when people came to collective life. Economic crimes have existed since the beginning of the crime, and as civilizations progressed, as trade and industry evolved, as institutional structures formed within trade, they increased and diversified within total crime amounts. Economic crimes, which have been increasing since the early 1960s, have gained a global and organized and transnational character. Today, although there are some economic crimes committed individually, businesses are places where economic crimes are committed the most. Businesses are open to economic crimes due to their weaknesses in their organizational structure and managerial understanding, as well as their constant contact with the outside world. In order to prevent this situation, it is possible to work on the moral and ethical values of the societies and to take necessary measures to be taken in the field of public law with supervisory measures to be taken within the enterprises. Each country makes arrangements in this regard within its legal system. The situation of the economic life of the enterprises, which is the biggest threat of economic life, is examined in the thesis. Within the legal system of our country, there are administrative, monetary and freedom restrictive punishment clauses corresponding to various economic crimes. In order to impose a criminal offense on an alleged economic crime, it is necessary to determine whether the offense was committed, the defect and material dimension, and who was committed. Apart from that, some cases are about fair share of economic values and rights. The economic crimes against the courts, which are organized and developed together with the developing technical opportunities, need external expert support of the judicial authorities in financial matters. At this stage, the concept of forensic accounting emerges. The role of forensic accounting in preventing economic crime and its role in cases related to economic crime, its contribution and importance is the main subject of the thesis; and the claim of the thesis is that the necessity of forensic accounting cannot be denied.
The phenomenon of crime began when people came to collective life. Economic crimes have existed since the beginning of the crime, and as civilizations progressed, as trade and industry evolved, as institutional structures formed within trade, they increased and diversified within total crime amounts. Economic crimes, which have been increasing since the early 1960s, have gained a global and organized and transnational character. Today, although there are some economic crimes committed individually, businesses are places where economic crimes are committed the most. Businesses are open to economic crimes due to their weaknesses in their organizational structure and managerial understanding, as well as their constant contact with the outside world. In order to prevent this situation, it is possible to work on the moral and ethical values of the societies and to take necessary measures to be taken in the field of public law with supervisory measures to be taken within the enterprises. Each country makes arrangements in this regard within its legal system. The situation of the economic life of the enterprises, which is the biggest threat of economic life, is examined in the thesis. Within the legal system of our country, there are administrative, monetary and freedom restrictive punishment clauses corresponding to various economic crimes. In order to impose a criminal offense on an alleged economic crime, it is necessary to determine whether the offense was committed, the defect and material dimension, and who was committed. Apart from that, some cases are about fair share of economic values and rights. The economic crimes against the courts, which are organized and developed together with the developing technical opportunities, need external expert support of the judicial authorities in financial matters. At this stage, the concept of forensic accounting emerges. The role of forensic accounting in preventing economic crime and its role in cases related to economic crime, its contribution and importance is the main subject of the thesis; and the claim of the thesis is that the necessity of forensic accounting cannot be denied.
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İşletme, Adli muhasebe, Denetim, Business Administration, Forensic accounting, Ekonomik suçlar, Control, Suç, Economic crimes, Crime, Suçlular, Criminals