PERCEPTION OF LIABILITY OF CERTIFIED PUBLIC ACCOUNTANTS IN FIGHTING AGAINST CRIMES WITHIN THE SCOPE OF MASAK: MALATYA PROVINCE APPLICATION

Ahmet Fethi Durmuş; Arzu Meriç; Zeliha Koca

Makale detayları

PERCEPTION OF LIABILITY OF CERTIFIED PUBLIC ACCOUNTANTS IN FIGHTING AGAINST CRIMES WITHIN THE SCOPE OF MASAK: MALATYA PROVINCE APPLICATION

Yazarlar:

Ahmet Fethi Durmuş | Arzu Meriç | Zeliha Koca

Yayıncı:

Van Yuzuncu Yıl University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.10 Issue 19, pp.393-416

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001344917

pISSN:

2651-3943

Anahtar kelimeler:

Özet:

 MASAK Financial Crimes Investigation Agency is an institution that ensures the supervision of the financial system and determines the obligations in this area in order to prevent the laundering of criminal proceeds and the financing of terrorism. MASAK imposes important responsibilities on accounting professionals in terms of preventing the laundering of criminal proceeds and the financing of terrorism. In this context, accounting professionals are expected to fulfill their duties in accordance with legal regulations and ethical responsibilities. The purpose of this research is to determine the level of knowledge of accounting professionals about MASAK and its activities, to determine their level of knowledge about the liabilities arising from the crimes within the scope of MASAK and the level of fulfillment of these liabilities, and to measure their perception of liabilities. As a result of the survey conducted within this scope, it was observed that the level of knowledge of the professionals about MASAK and its activities is quite insufficient, and similarly, their level of knowledge about the liabilities arising from the crimes within the scope of MASAK is quite insufficient, and their perception levels regarding the liabilities arising from the crimes within the scope of MASAK the crime of financing terrorism and laundering of criminal proceeds are also low.

 MASAK Financial Crimes Investigation Agency is an institution that ensures the supervision of the financial system and determines the obligations in this area in order to prevent the laundering of criminal proceeds and the financing of terrorism. MASAK imposes important responsibilities on accounting professionals in terms of preventing the laundering of criminal proceeds and the financing of terrorism. In this context, accounting professionals are expected to fulfill their duties in accordance with legal regulations and ethical responsibilities. The purpose of this research is to determine the level of knowledge of accounting professionals about MASAK and its activities, to determine their level of knowledge about the liabilities arising from the crimes within the scope of MASAK and the level of fulfillment of these liabilities, and to measure their perception of liabilities. As a result of the survey conducted within this scope, it was observed that the level of knowledge of the professionals about MASAK and its activities is quite insufficient, and similarly, their level of knowledge about the liabilities arising from the crimes within the scope of MASAK is quite insufficient, and their perception levels regarding the liabilities arising from the crimes within the scope of MASAK the crime of financing terrorism and laundering of criminal proceeds are also low.

 MASAK Financial Crimes Investigation Agency is an institution that ensures the supervision of the financial system and determines the obligations in this area in order to prevent the laundering of criminal proceeds and the financing of terrorism. MASAK imposes important responsibilities on accounting professionals in terms of preventing the laundering of criminal proceeds and the financing of terrorism. In this context, accounting professionals are expected to fulfill their duties in accordance with legal regulations and ethical responsibilities. The purpose of this research is to determine the level of knowledge of accounting professionals about MASAK and its activities, to determine their level of knowledge about the liabilities arising from the crimes within the scope of MASAK and the level of fulfillment of these liabilities, and to measure their perception of liabilities. As a result of the survey conducted within this scope, it was observed that the level of knowledge of the professionals about MASAK and its activities is quite insufficient, and similarly, their level of knowledge about the liabilities arising from the crimes within the scope of MASAK is quite insufficient, and their perception levels regarding the liabilities arising from the crimes within the scope of MASAK the crime of financing terrorism and laundering of criminal proceeds are also low.

 MASAK Mali Suçları Araştırma Kurumu, suç gelirlerinin aklanmasının ve terörün finansmanının önlenmesi amacıyla finansal sistemin denetimini sağlayan ve bu alandaki yükümlülükleri belirleyen bir kurumdur. MASAK, muhasebe meslek mensuplarını, suç gelirlerinin aklanması ve terörün finansmanının engellenmesi konusunda önemli sorumluluklar yüklemektedir. Bu bağlamda, muhasebe profesyonellerinin, yasal düzenlemeler ve etik sorumluluklar doğrultusunda görevlerini yerine getirmeleri beklenmektedir. Bu araştırmanın amacı, muhasebe meslek mensuplarının MASAK ve faaliyetleri hakkındaki bilgi düzeylerini belirlemek, MASAK kapsamındaki suçlardan doğan yükümlülükler konusundaki bilgi seviyelerini ve bu yükümlülükleri yerine getirme düzeylerini tespit ederek, yükümlülük algılarını ölçmektir. Bu kapsamda yapılan anket çalışması sonucunda meslek mensuplarının MASAK ve faaliyetleri ile ilgili bilgi düzeylerinin oldukça yetersiz olduğu aynı şekilde MASAK kapsamındaki suçlardan kaynaklanan yükümlülükleri ile ilgili bilgi düzeylerinin de oldukça yetersiz olduğu ve MASAK kapsamındaki suçlardan terörizmin finansmanı ve suç gelirlerinin aklanması suçu kaynaklanan yükümlülükleri ile ilgili algı düzeylerinin de düşük olduğu görülmüştür.

Makale detayları

PERCEPTION OF LIABILITY OF CERTIFIED PUBLIC ACCOUNTANTS IN FIGHTING AGAINST CRIMES WITHIN THE SCOPE OF MASAK: MALATYA PROVINCE APPLICATION

Yazarlar:

Ahmet Fethi Durmuş | Arzu Meriç | Zeliha Koca

Yayıncı:

Van Yuzuncu Yıl University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.10 Issue 19, pp.393-416

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001344917

pISSN:

2651-3943

MASAK

Liability

Money Laundering

FATFMasak

Yükümlülük

Karapara Aklama

FATF

Sayı

Makale detayları

Yazarlar: Ahmet Fethi Durmuş | Arzu Meriç | Zeliha Koca

Yayıncı: Van Yuzuncu Yıl University

Ana Başlıklar: Uluslararası Muhasebe

Dergi: Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.10 Issue 19, pp.393-416

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001344917

pISSN: 2651-3943

Sayı

Yazarlar:

Ahmet Fethi Durmuş | Arzu Meriç | Zeliha Koca

Yayıncı:

Van Yuzuncu Yıl University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.10 Issue 19, pp.393-416

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001344917

pISSN:

2651-3943