MUHASEBE MESLEK MENSUPLARININ MUHASEBEDE HATA VE HİLE ALGISI: KONYA İLİ ÖRNEĞİ

The accounting profession is a profession that classifies business-related financial events in accordance with generally accepted accounting principles and presents them as reports to those who need them. There are generally two factors that can affect the accuracy of accounting transactions in businesses. These; mistakes and tricks.The aim of the study is to identify the perceptions of errors and frauds encountered by members of the profession and to offer suggestions to prevent these errors and frauds. In this way, it will be possible to prevent errors and frauds before they occur. In this context, an online survey was conducted to 380 professionals operating in Konya, by random sampling method, via e-mail, and through electronic applications. According to the results of the research, it was concluded that members of the profession sometimes deliberately resort to fraud in order not to lose their customers or for their own interests, and sometimes they make mistakes due to reasons such as carelessness, negligence, irregularity in the flow of information and documents.