Muhasebe Uygulamalarındaki Hata ve Hilelerin Tespiti: Üretim İşletmelerine Yönelik Araştırma
The Determination of Errors and Frauds in Accounting Practices: Research for Production Enterprises

Summary/Abstract: Purpose – The accuracy and reliability of the data provided by the production enterprises, which are the main locomotives in the growth and development of the country's economies, can be possible by the continuous self-renewal of the accounting practices from an innovative point of view. In general, accounting practices constitute the Tax Procedural Law, Accounting Practice General Communiqués and Financial Reporting Standards. The fact that the accounting processes of the manufacturing enterprises are complicated and the estimations and resilience’s due to the accounting practices lead to frequent errors and fraud cases. These practices, which arise as a fraud or error against the law, cause the users of the financial statements to make a wrong decision. For this reason, the study aims to determine the errors and tricks in the enterprises producing in Gaziantep.

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