Relationship Between Fraud Auditing and Forensic Accounting

In the study, the survey were applied to the work groups registered to the members of Chamber of Certified Public Accountants in Aydın. 193 members of the profession were reached. Their ideas were consulted about fraud auditing and forensic accounting. It was tried to fraud the reasons for fraud of the individuals and the companies, the people who fraud more and the behavioral charasteristics of the fraudsters. It was also mentioned about the regulations in our counrty and in the World about fraud and the issue, how effective these regulations, were studied were. The precautions and tools to find out the fraud and to prevent them were evaluated. Besides, the knowledge of the members of the profession were consulted about in which fields forensic accounting serve, the contributions to the avaiable profession, the participation into the inspectorial process and its effects. The gathered information as a result of the survey  were analysisedwith the program SPSS for Windows 22.0. The test Man-Whitney-U was used for the analysis of the information between two indepent groups, the test Kruskall Whallis was used for comperation of the information among more than two indepent groups. The test Man-Whitney-U was used for the analysis of the differences as a follow-up of the test Kruskall Whallis

Accounting based performance evaluation: The comparison of sector and group business results

Günümüz küresel rekabet ortamında işletme performansının ölçülmesi ve değerlendirilmesi, işletmelerin başarılı olmalarında, rekabet güçlerinin artırılmasında ve pazar paylarının korunmasında etkin bir araçtır. Etkin bir performans ölçüm ve değerlendirme sistemi işletmeye dinamik bir yapı kazandırmaktadır. Performans ölçüm ve değerlendirmenin dikkatli ve düzenli bir biçimde yürütülmesi gerekmektedir. İşletme performansının ölçülmesinde finansal ve finansal olmayan performans ölçütlerinden yararlanılmaktadır. İşletmelerin her iki boyutu da dikkate almaları ve performans değerlendirmede tüm faktörleri göz önünde bulundurmaları gerekmektedir. Çalışmada öncelikle, performans, performans değerleme, performans yönetimi, performans değerleme ölçütleri ile ilgili kavramsal çerçeve ortaya koyulmuştur. Daha sonra finansal olmayan performans değerleme ölçütleri sıralanmış ve bu ölçütlere ilişkin eleştiriler incelenmeye çalışılmıştır. Çalışmanın üçüncü bölümünde amaca uygun olarak muhasebeye dayalı - finansal performans değerleme ölçütleri ; Ekonomik Katma Değer, Pazar Katma Değeri, Artık Gelir, Aktif Karlılığı, Net Bugünkü Değer, İç Verim Oranı, İskonto Edilmiş Nakit Akımları, Nakit Akımı Verim Oranı ve Finansal Rasyolar başlıkları altında ayrıntılı olarak ele alınmıştır. Bu kapsamda, çalışmanın dördüncü bölümünde İMKB'de işlem gören 15 çimento işletmesinin ve Yaşar Holding bünyesindeki 5 işletmenin finansal performansı TOPSIS yöntemi ile ölçülmeye çalışılmış ve yönteme göre bir sıralamaya tabi tutulmuştur. In todays global competition environment, measuring and evaluation of the performances of businesses is an efficient tool for being succesful, increasing their power of competition and preventing their market shares. An efficient performance measurement and evaluation system brings a dynamic structure to the business. It is necessary to perform the performance measurement evaluation carefully and regularly. The financial and non-financial performance measures are used for measuring the business performance. The businesses need to take both of the sides into consideration and need to consider all factors in evaluation of performance. At the study firstly, the conceptual framework on performance, performance evaluation, performance management, performance evaluation measures are exhibited. Afterwards, the nonfinancial performance evaluation measures are sorted and it is tried to examine the criticisms on that measures. Third part of the study, appropriate for the purpose of the study, accounting based financial evaluation tools are taken into consideration deeply under the headings of Economic Value Added, Market Value Added, Residual Income, Return on Assets, Net Present Value, Internal Rate of Return, Discounted Cash Flow, Cash Flow Return On Investment and Financial Ratios. In this context, the last part of the study, the financial performances of 15 cement businesses that trades in ISE and 5 businesses under Yaşar Holding are tried to be measured by using TOPSIS method and are subject to sorting by using that method