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- Title
MUHASEBE MESLEK MENSUPLARININ ALMIŞ OLDUKLARI DİSİPLİN CEZALARININ 2009-2019 YILLARI ARASINDAKİ DURUMU ÜZERİNE BİR İNCELEME.
- Authors
ASLAN, Ümmühan; ÖZDEMİR, Gamze
- Abstract
The law No. 3568, it is determined what penalties accounting professionals will receive if they are found to be in non-compliance with professional rules and laws. These penalties are classified as condemnation, warning, temporary dismissal from the profession, cancellation of the internship, removal of the YMM title and dismissal from the profession depending on the action taken. The conditions for these penalties are also stated in the text of the law. The penalties other than condemnation and warning are published in the Official Gazette. The first study in our country by Banar and Aslan (2009) "Disciplinary Action for accountants, which is published in the Official Gazette between the years 2000-2008, were analyzed. This study is a continuation of the study conducted in 2009. In the study, the status of disciplinary penalties issued between 2009 and 2019 was evaluated according to type of punishment, gender, years, regions and title. According to the results of the examination, 708 disciplinary actions were taken against 639 professional members in the period 2009-2019. It was determined that the most punishment was given to the profession members who have the title of SMM numerically, men received more punishment than women, the most punishment type given is 6 months suspended from the profession, the most punishment in the region was given in the Marmara region. When the results of the 2009 study were compared with the findings, it was concluded that the sentences given during the last 20 years did not differ in terms of type of punishment, title, region and gender.
- Subjects
PUNISHMENT; ACCOUNTANTS; INTERNSHIP programs; STATE laws; RULE of law
- Publication
World of Accounting Science, 2020, Vol 22, p162
- ISSN
1302-258X
- Publication type
Article
- DOI
10.31460/mbdd.650518