Kurumsal Yönetim İlkelerinin Muhasebe Etik Kuralları İle İlişkisi
RELATIONSHIP BETWEEN PRINCIPLES OF CORPORATE GOVERNANCE AND ETHICS IN ACCOUNTING

Summary/Abstract: 21. Which emerged at the beginning of the century, international financial reporting scandals led to the exploitation of some of the business stakeholders. The information contained in the financial statements of the business stakeholders to decide on the basis of this information to reflect the facts suffered huge losses. Therefore, decreased trust accounting and accountants. As a result, companies have increased funding costs had fallen some problems in finding the source. All this negativity is based on the failures of corporate governance. To comply with corporate governance requires ethical rules. People involved in the process of accounting and do not act according to ethical rules of managers in the corporate governance failures of the necessary increased.The purpose of this study to business corporate governance principles and accounting department ethics rules of relationship of the coin and together responsibility on the failures. Principles of corporate governance and accounting rules of professional ethics was investigated by examination of the literature. The purpose of the rules of professional ethics, the purpose of accounting and corporate governance principles of accurate, honest, transparent, understandable, considering the public interest to produce on the basis of information fed from the same source, and observed that the junction. Financial reports are accurate, complete and reliable accounting information system will be taken out of production takes place in compliance with ethical rules. Ethics, law-abiding members of accounting profession shows that it produces the real situation of enterprises in the financial statements, business stakeholders decisions. As a result, a positive correlation between corporate governance principles and ethical rules of accounting in parallel and there is an active relationship, principles and rules of ethics are supporting each other in all matters. Corporate governance principles from country to country have shown some differences from institution to institution, meanness, transparency, accountability and contain the basic principles of responsibility.

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