Araştırma Makalesi
BibTex RIS Kaynak Göster

Yıl 2020, Cilt: 10 Sayı: 3, 762 - 775, 25.11.2020

Mustafa Güçlü Kayhan , Ahmet Ferda Çakmak

https://doi.org/10.48146/odusobiad.759637

Öz

The aim of this study is to examine the factors affecting the perception of whistleblowing intention with the help of
Theory of Planned Behavior. The starting point of the study is the professional accountants who have received many
training professional ethics and experience in fraudulent activities. The study was carried out with 238 participants
of professional accountants who are in Zonguldak, Bartın, and Karabük Provinces. In the research survey, the
statements posed were related with the whistleblowing intentions that are affected by attitudes, subjective norms,
and perceived behavioral control. The data obtained from questionnaire were analyzed in SPSS 22 and SmartPLS
3.2.8 programmes. It has been revealed that there is a positive relationship between the attitudes and perceived
behavioral control variable and the whistleblowing intention. It was found that whistleblowing intentions were
affected from attitudes and perceived behavioral control. On the other hand, it was also observed that the inner
channels are used in relation to the reflection of attitudes towards whistleblowing intention while for the perceived
behavioral control factors, inner and external channels would be used in fraud whistleblowing intentions

Anahtar Kelimeler

Organizational Behavior, Fraud, Whistleblowing, Intentions, Planned Behavior,

Kaynakça

  • ACFE. (2010). Report to the nations on occupational fraud and abuse, http://www.acfe.com/uploadedfiles/acfe_website/content/documents/rttn-2010.pdf, (Erişim Tarihi: 10.01.2018).
  • ACFE. (2012). Report to the nations on occupational fraud and abuse, https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2012-report-to-nations.pdf. (Erişim Tarihi:10.01.2018).
  • ACFE. (2014). Report to the nations on occupational fraud and abuse, https://www.acfe.com/rttn/docs/2014-report-to-nations.pdf, (Erişim Tarihi:10.01.2018).
  • ACFE. (2016). Report to the nations on occupational fraud and abuse, https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf (Erişim Tarihi:10.1.2018).
  • ACFE. (2018). Report to the nations on occupational fraud and abuse, http://www.acfe.com/report-to-the-nations/2018/#download (Erişim Tarihi: 21.04.2018).
  • Ajzen, I., ve Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior, (1. Edition) Englewood Cliffs, NJ: Prentice-Hall, Inc.
  • Ajzen, I., Madden T. J. (1986). Prediction of Goal-Directed Behavior: Attitudes, Intentions and Percied Behavioral Control. Journal of Experimental Psychology, 22, 453-474.
  • Ajzen, I. (1991). Theory of Planned Behavior, Organizational Behavior and Human Decision Processes, 50, 179-211.
  • Alexander, C. S., Becker H. J. (1978).The Use of Vignettes in Survey Research. The Public Opinion Quarterly, 42( 1), 93-104.
  • Allison, P. D. (1999). Multiple Regression: A Premier, Pine Forge Pres, California: Sage Publications, Inc.
  • Bozkurt, N. (2009). İşletmelerin Kara Deliği Hile Çalışan Hileleri, İstanbul: Alfa Basım Yayım Dağıtım Ltd. Şti.
  • Brennan, N. M., Mcgrath, M. (2007). Financial Statement Fraud: Some Lessons From Us and European Case Studies. Australian Accounting Review, 17(2), 49-61.
  • Buchan, H. F. (2005). Ethical Decision Making İn The Public Accounting Profession: An Extension of Ajzen’s Theory Of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.
  • Cohen, J. (1988) Statistical Power Analysis for The Behavioral Sciences,, Hillsdale: Lawrence Erlbaum Associates. (2. Edition).
  • Culiberg, B., Mihelic, K. K. (2017). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146 (4), 787-803.
  • Çetinkaya Bozkurt, Ö. (2014). Planlanmış Davranış Teorisi Çerçevesinde Öğrencilerin Girişimci Olma Niyetlerinin İncelenmesi. Ekonomi ve Yönetim Araştırmaları Dergisi, 3(1), 27-47.
  • Doğan, D. (2018); SmartPLS ile Veri Analizi, Charleston SC.: CreateSpace. (1. Baskı) Dungan, J., Waytz A., & Young L. (2015). The Psychology of Whistleblowing, Current Opinion in Psychology, 6, 129-133.
  • Fornell, C., Larcker, D.F. (1981). Evaluating Structural Equation Models With Unobservable Variables And Measurement Error. Journal of Marketing Research, 18 (1), 39-50.
  • Greenwood, C. A. (2015). Whistleblowing in The Fortune 1000: What Practitioners Told Us About Wrongdoing in Corporations in a Pilot Study. Public Relation Review, 41(4), 490-500. Güllü, K., Kurtoğlu R. (2011). Üniversite Öğrencilerinin Etiksel Perakendecilik Uygulamalarına İlişkin Algılamaları. Karşılaştırmalı Bir Araştırma. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 25, 135-151.
  • Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., ve Tatham R. L. (2006). Multivariate Data Analysis, Upper Saddle River, NJ.: Pearson Prentice Hall.
  • Hair, J. F.,. Black W. C,. Babin B. J., ve Anderson R. E. (2010), Multivariate Data Analysis, Upper Saddle River, NJ. Pearson Prentice Hall. (7. Edition).
  • Hair, J. F., Sarstedt, M., Ringle, C. M., Mena, J. A. (2012). An Assessment of Use of Partial Least Squares Structural Equation Modelling in Marketing Research. Journal of the Academy of Marketing Science, 40(3) , 414-433.
  • Hair, J. F., Sarstedt, M., Hopkins, L., Kuppelwieser V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM) an Emerging Tool in Business Research. European Business Review, 26 (2), 106-121.
  • Harrison, D. A., Mykytyn Jr., P. P., Riemenschneider C. K. (1997). Executive Decisions About Adoption of Information Technology in Small Business: Theory and Emprical Tests. Information Systems Research, 8, (2), 171-195.
  • Hersh, M.A. (2002). Whistleblowers-Heroes or Traitors?: Individual and Collective Responsibility for Ethical Behaviour. Annual Reviews in Control, 26, (2), 243-262.
  • Karagöz, Y. (2017). SPSS ve AMOS Uygulamalı Nitel-Nicel-Karma Bilimsel Araştırma Yöntemleri ve Yayın Etiği, Ankara: Nobel Akademik Yayıncılık.
  • Kennett, D., Downs, A., Durler, M. G. (2011). Accounting Students’ Intent to Blow the Whistle on Corporate Fraudulent Financial Reporting: An Experiment. Journal of Business and Social Science, 2 (14),14-23.
  • Korkmazyürek, H., Hazır, K. (2014). Algı, Tutum ve Duygular, Ünsal Sığrı, Ü., & Gürbüz, S.(Ed.), Örgütsel Davranış, İstanbul,Beta Yayım A.Ş., 2. Baskı,45-217.
  • Lee, G., Xiao, X. (2018). Whistleblowing on Accounting Related Misconduct: A Synthesis of The Literature. Journal of Accounting Literature, 41, 22-46.
  • Legal Dictionary. (2018), https://legaldictionary.net/whistleblower/, (Erişim Tarihi:09.08.2018).
  • Maji, S. K., Pal, K. (2017). Factors Affecting Adoption of E-Filing Of Income Tax Returns In India: A Survey. IUP Journal of Accounting Research & Audit Practices, 16(1), 46-66.
  • Mansbach, A., Bachner, Y. (2010). Internal or External Whistleblowing: Nurses Willingness to Report Wrongdoing. Nurses Ethics, 17(4), 483-490.
  • Miller, Z. D. (2017); The Enduring Use of The Theory Of Planned Behavior, Human Dimension of Wildlife, 22(6), 583-590.
  • Nayır, D. Z., Herzig, C. (2012) Value Orientations As Determinants of Preference For External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), 197-213.
  • Nayır, D. Z. (2012). Kurumsal Etik ve Whistleblowing, 1. Baskı, İstanbul Pozitif Yayınlar.
  • Nayır, D. Z., Rehg, M. T., Asa, Y. (2018). Influence of Ethical Position on Whistleblowing Behaviour: Do Preferrede Channels in Private and Public Sector Differs. Journal of Business Ethics, 49(1), 147-167.
  • Özler, D. E., Atalay, C. G., ve Şahin, M. D. (2015). Whistleblowing, Örgütsel Davranışta Güncel Konular, Özler, N. D.(Ed), Ekin Basım Yayın Dağıtım, Bursa, s.195-210.
  • Park, H., Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – Survey of South Korean Police Officers. Journal of Business Ethics, 85(4), 545-556.
  • Pavlou, P. A., Fygenson, M. (2006). Understanding and Predicting Electronic Commerce Adaption: An Extention of Theory of Planned Behavior. Management Information System Quaterly, 30(1), 115-143.
  • Rhodes, R. E., Courneya, K. S. (2003). Modelling the Theory of Planned Behaviour and Past Behaviour, Psychology. Health &Medicine, 8(1), 57-69.
  • Ponnu, C.H., Naida, K., Zamri, W. (2008). Determinants of whistle blowing” International Review of Business Research Papers, 4(1), 276-298.
  • Robins, S. P., ve Judge, T. A. (2015). Örgütsel Davranış, İnci Erdem( Çev. Ed.:), Nobel Akademik Yayıncılık Eğitim Danışmanlık Tic. Ltd. Şti. 14. baskıdan çeviri.
  • Rustiarini, N. W., Sunarsih, N. M. (2017). Factors Influencing The Whistleblowing Behaviour: a Perspective From The Theory of Planned Behavior. Asian Journal of Business and Accounting, 10(2), 187-214.
  • Sarstedt, M.,. Ringle, C. M., ve Hair, J. F. (2017). Partial Least Squares Structural Equation Modelling, Homburg, C., Klarmann, M.and Vomberg, A.(Edt.), Handbook of Market Research, , Heidelberg, s.1-40.
  • Surya, R. A. S., Zarefar, A., Mela, N. F. (2017). Whistle Blowing in The Police Sector: Importance of Control Behaviour Factor and Professional Commitment. Accounting and Finance Review, 2 (2), 9-14.
  • Tarjo, P., Suwito, A., Aprillia, I. D., Ramadan, G. R. (2019). Theory of Planned Behavior and Whistleblowing Intention, Jurnal Keuangan dan Perbankan, 23(1), 45-60.
  • Türk Dil Kurumu. (2017), http://tdk.gov.tr/index.php?option=com_gts&arama=gts&guid=TDK.GTS.5a38faf1e e7a73.45546371 (Erişim Tarihi: 19.12.2017)
  • Tekinay, S. S., Akman, S., Burcuoğlu, H., ve Altop, A. (1993). Tekinay Borçlar Hukuku Genel Hükümler, , İstanbul, Filiz Kitap Evi, 7. Baskı.
  • Turan, B., İpçioğlu, İ. (2018). Planlı Davranış Teorisi İle Whistleblowing Niyetinin İncelenmesi: Sağlık Sektörü Çalışanları Üzerinde Bir Araştırma. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 17, 147-166.
  • Turmob, (2020), Üye İstatistikleri, https://www.turmob.org.tr/istatistikler/c8172e63-2bef-4919-a86386e403bfdf0a/meslek-mensubu-dagilim-tablosu--sm-smmm- (Erişim Tarihi: 24.03.2020).
  • Vandekerckhove, W. (2006). Whistleblowing and Organizational Social Responsibility: A Global Assessment, Burlington: Ashgate Publishing Limited. (1. Edition).
  • Victor, B., Trevino, L. K., Saphiro, D. L. (1993) Peer Reporting of Unethical Behavior: The Influence of Justice Evaluation and Social Context Factors. Journal of Business Ethics, 12(4), 253-263.
  • Yorulmaz, M. (2019). Çalışan algısına göre gemi performansı ölçeğinin geliştirilmesi: geçerlilik ve güvenilirlik çalışması, Avrasya Uluslararası Araştırmalar Dergisi, 7(16), 1053-1065.
  • Zakaria, M., Razak A., Azmawaty, S. N., Noor, W. N. B. W. M. (2016). Effects of Planned Behavior On Whistle Blowing Intention: Evidence From Malaysian Police Department. Middle-east Journal of Scientific Research, 24(7), 2352-2365.
  • Zhang, J., Ch’u, R., Wei, L. (2009). On Whistleblowing Jugdment And Intention: The Roles Of Positive Mood And Organizational Ethical Culture. Journal of Managerial Pyschology, 24(7), 627-649.
  • Winardi, R. D. (2013). The Influence Of Indıvıdual And Situational Feactors On Lower-Level Civil Servants’ Whistle-Blowing Intention In Indonesia. Journal of Indonesia Economy and Business, 28(3), 361-376.

Hileli Finansal Raporlama Faaliyetinin Ortaya Çıkarılmasında İhbar Niyetinin Planlanmış Davranış Teorisi ile İrdelenmesi

Yıl 2020, Cilt: 10 Sayı: 3, 762 - 775, 25.11.2020

Mustafa Güçlü Kayhan , Ahmet Ferda Çakmak

https://doi.org/10.48146/odusobiad.759637

Öz

Gerçekleştirilen çalışmadaki amaç ihbar niyeti algısına etki eden faktörlerin Planlanmış Davranış Teorisi ile irdelenmesidir. Çalışmanın örneklemi, hileli faaliyetler konusunda tecrübeleri ve meslek etiği açısından birçok eğitim almış
olmaları nedeniyle muhasebe mesleği mensupları olarak belirlenmiştir. Çalışma Zonguldak, Bartın ve Karabük İllerinde faaliyet gösteren muhasebe mesleği mensubu 238 katılımcı ile gerçekleştirilmiştir. Araştırma için uygulanan
anket çalışmasında muhasebecilerin ihbar niyetine etki eden tutumlar, öznel normlar, algılanan davranışsal kontrol
ögeleri ile ilgili ifadeler sorulmuştur. Anket verileri SPSS 22 ve SmartPLS 3.2.8 paket programları ile irdelenmiştir.
Analiz sonucunda muhasebe mensuplarının hileleri ihbar tutumları ve algılanan davranışsal kontrol değişkeni ile
ihbar niyeti arasında pozitif yönlü bir ilişki olduğu ortaya çıkmıştır. Çalışma sonucunda muhasebe mensuplarının
ihbar niyetinin tutumlar ve algılanan davranışsal kontrol değişkenlerinden etkilendiği ortaya çıkmıştır. Diğer
taraftan tutumların ihbar niyetine yansımasında içsel ihbar kanalları kullanılırken, algılanan davranışsal kontrol
değişkeninin hem içsel hem de dışsal kanallar yoluyla hile ihbar niyetinin gerçekleştirileceği anlaşılmıştır

Anahtar Kelimeler

Örgütsel Davranış hile ihbar niyet planlanmış davranış teorisi

Kaynakça

  • ACFE. (2010). Report to the nations on occupational fraud and abuse, http://www.acfe.com/uploadedfiles/acfe_website/content/documents/rttn-2010.pdf, (Erişim Tarihi: 10.01.2018).
  • ACFE. (2012). Report to the nations on occupational fraud and abuse, https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2012-report-to-nations.pdf. (Erişim Tarihi:10.01.2018).
  • ACFE. (2014). Report to the nations on occupational fraud and abuse, https://www.acfe.com/rttn/docs/2014-report-to-nations.pdf, (Erişim Tarihi:10.01.2018).
  • ACFE. (2016). Report to the nations on occupational fraud and abuse, https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf (Erişim Tarihi:10.1.2018).
  • ACFE. (2018). Report to the nations on occupational fraud and abuse, http://www.acfe.com/report-to-the-nations/2018/#download (Erişim Tarihi: 21.04.2018).
  • Ajzen, I., ve Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior, (1. Edition) Englewood Cliffs, NJ: Prentice-Hall, Inc.
  • Ajzen, I., Madden T. J. (1986). Prediction of Goal-Directed Behavior: Attitudes, Intentions and Percied Behavioral Control. Journal of Experimental Psychology, 22, 453-474.
  • Ajzen, I. (1991). Theory of Planned Behavior, Organizational Behavior and Human Decision Processes, 50, 179-211.
  • Alexander, C. S., Becker H. J. (1978).The Use of Vignettes in Survey Research. The Public Opinion Quarterly, 42( 1), 93-104.
  • Allison, P. D. (1999). Multiple Regression: A Premier, Pine Forge Pres, California: Sage Publications, Inc.
  • Bozkurt, N. (2009). İşletmelerin Kara Deliği Hile Çalışan Hileleri, İstanbul: Alfa Basım Yayım Dağıtım Ltd. Şti.
  • Brennan, N. M., Mcgrath, M. (2007). Financial Statement Fraud: Some Lessons From Us and European Case Studies. Australian Accounting Review, 17(2), 49-61.
  • Buchan, H. F. (2005). Ethical Decision Making İn The Public Accounting Profession: An Extension of Ajzen’s Theory Of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.
  • Cohen, J. (1988) Statistical Power Analysis for The Behavioral Sciences,, Hillsdale: Lawrence Erlbaum Associates. (2. Edition).
  • Culiberg, B., Mihelic, K. K. (2017). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146 (4), 787-803.
  • Çetinkaya Bozkurt, Ö. (2014). Planlanmış Davranış Teorisi Çerçevesinde Öğrencilerin Girişimci Olma Niyetlerinin İncelenmesi. Ekonomi ve Yönetim Araştırmaları Dergisi, 3(1), 27-47.
  • Doğan, D. (2018); SmartPLS ile Veri Analizi, Charleston SC.: CreateSpace. (1. Baskı) Dungan, J., Waytz A., & Young L. (2015). The Psychology of Whistleblowing, Current Opinion in Psychology, 6, 129-133.
  • Fornell, C., Larcker, D.F. (1981). Evaluating Structural Equation Models With Unobservable Variables And Measurement Error. Journal of Marketing Research, 18 (1), 39-50.
  • Greenwood, C. A. (2015). Whistleblowing in The Fortune 1000: What Practitioners Told Us About Wrongdoing in Corporations in a Pilot Study. Public Relation Review, 41(4), 490-500. Güllü, K., Kurtoğlu R. (2011). Üniversite Öğrencilerinin Etiksel Perakendecilik Uygulamalarına İlişkin Algılamaları. Karşılaştırmalı Bir Araştırma. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 25, 135-151.
  • Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., ve Tatham R. L. (2006). Multivariate Data Analysis, Upper Saddle River, NJ.: Pearson Prentice Hall.
  • Hair, J. F.,. Black W. C,. Babin B. J., ve Anderson R. E. (2010), Multivariate Data Analysis, Upper Saddle River, NJ. Pearson Prentice Hall. (7. Edition).
  • Hair, J. F., Sarstedt, M., Ringle, C. M., Mena, J. A. (2012). An Assessment of Use of Partial Least Squares Structural Equation Modelling in Marketing Research. Journal of the Academy of Marketing Science, 40(3) , 414-433.
  • Hair, J. F., Sarstedt, M., Hopkins, L., Kuppelwieser V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM) an Emerging Tool in Business Research. European Business Review, 26 (2), 106-121.
  • Harrison, D. A., Mykytyn Jr., P. P., Riemenschneider C. K. (1997). Executive Decisions About Adoption of Information Technology in Small Business: Theory and Emprical Tests. Information Systems Research, 8, (2), 171-195.
  • Hersh, M.A. (2002). Whistleblowers-Heroes or Traitors?: Individual and Collective Responsibility for Ethical Behaviour. Annual Reviews in Control, 26, (2), 243-262.
  • Karagöz, Y. (2017). SPSS ve AMOS Uygulamalı Nitel-Nicel-Karma Bilimsel Araştırma Yöntemleri ve Yayın Etiği, Ankara: Nobel Akademik Yayıncılık.
  • Kennett, D., Downs, A., Durler, M. G. (2011). Accounting Students’ Intent to Blow the Whistle on Corporate Fraudulent Financial Reporting: An Experiment. Journal of Business and Social Science, 2 (14),14-23.
  • Korkmazyürek, H., Hazır, K. (2014). Algı, Tutum ve Duygular, Ünsal Sığrı, Ü., & Gürbüz, S.(Ed.), Örgütsel Davranış, İstanbul,Beta Yayım A.Ş., 2. Baskı,45-217.
  • Lee, G., Xiao, X. (2018). Whistleblowing on Accounting Related Misconduct: A Synthesis of The Literature. Journal of Accounting Literature, 41, 22-46.
  • Legal Dictionary. (2018), https://legaldictionary.net/whistleblower/, (Erişim Tarihi:09.08.2018).
  • Maji, S. K., Pal, K. (2017). Factors Affecting Adoption of E-Filing Of Income Tax Returns In India: A Survey. IUP Journal of Accounting Research & Audit Practices, 16(1), 46-66.
  • Mansbach, A., Bachner, Y. (2010). Internal or External Whistleblowing: Nurses Willingness to Report Wrongdoing. Nurses Ethics, 17(4), 483-490.
  • Miller, Z. D. (2017); The Enduring Use of The Theory Of Planned Behavior, Human Dimension of Wildlife, 22(6), 583-590.
  • Nayır, D. Z., Herzig, C. (2012) Value Orientations As Determinants of Preference For External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), 197-213.
  • Nayır, D. Z. (2012). Kurumsal Etik ve Whistleblowing, 1. Baskı, İstanbul Pozitif Yayınlar.
  • Nayır, D. Z., Rehg, M. T., Asa, Y. (2018). Influence of Ethical Position on Whistleblowing Behaviour: Do Preferrede Channels in Private and Public Sector Differs. Journal of Business Ethics, 49(1), 147-167.
  • Özler, D. E., Atalay, C. G., ve Şahin, M. D. (2015). Whistleblowing, Örgütsel Davranışta Güncel Konular, Özler, N. D.(Ed), Ekin Basım Yayın Dağıtım, Bursa, s.195-210.
  • Park, H., Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – Survey of South Korean Police Officers. Journal of Business Ethics, 85(4), 545-556.
  • Pavlou, P. A., Fygenson, M. (2006). Understanding and Predicting Electronic Commerce Adaption: An Extention of Theory of Planned Behavior. Management Information System Quaterly, 30(1), 115-143.
  • Rhodes, R. E., Courneya, K. S. (2003). Modelling the Theory of Planned Behaviour and Past Behaviour, Psychology. Health &Medicine, 8(1), 57-69.
  • Ponnu, C.H., Naida, K., Zamri, W. (2008). Determinants of whistle blowing” International Review of Business Research Papers, 4(1), 276-298.
  • Robins, S. P., ve Judge, T. A. (2015). Örgütsel Davranış, İnci Erdem( Çev. Ed.:), Nobel Akademik Yayıncılık Eğitim Danışmanlık Tic. Ltd. Şti. 14. baskıdan çeviri.
  • Rustiarini, N. W., Sunarsih, N. M. (2017). Factors Influencing The Whistleblowing Behaviour: a Perspective From The Theory of Planned Behavior. Asian Journal of Business and Accounting, 10(2), 187-214.
  • Sarstedt, M.,. Ringle, C. M., ve Hair, J. F. (2017). Partial Least Squares Structural Equation Modelling, Homburg, C., Klarmann, M.and Vomberg, A.(Edt.), Handbook of Market Research, , Heidelberg, s.1-40.
  • Surya, R. A. S., Zarefar, A., Mela, N. F. (2017). Whistle Blowing in The Police Sector: Importance of Control Behaviour Factor and Professional Commitment. Accounting and Finance Review, 2 (2), 9-14.
  • Tarjo, P., Suwito, A., Aprillia, I. D., Ramadan, G. R. (2019). Theory of Planned Behavior and Whistleblowing Intention, Jurnal Keuangan dan Perbankan, 23(1), 45-60.
  • Türk Dil Kurumu. (2017), http://tdk.gov.tr/index.php?option=com_gts&arama=gts&guid=TDK.GTS.5a38faf1e e7a73.45546371 (Erişim Tarihi: 19.12.2017)
  • Tekinay, S. S., Akman, S., Burcuoğlu, H., ve Altop, A. (1993). Tekinay Borçlar Hukuku Genel Hükümler, , İstanbul, Filiz Kitap Evi, 7. Baskı.
  • Turan, B., İpçioğlu, İ. (2018). Planlı Davranış Teorisi İle Whistleblowing Niyetinin İncelenmesi: Sağlık Sektörü Çalışanları Üzerinde Bir Araştırma. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 17, 147-166.
  • Turmob, (2020), Üye İstatistikleri, https://www.turmob.org.tr/istatistikler/c8172e63-2bef-4919-a86386e403bfdf0a/meslek-mensubu-dagilim-tablosu--sm-smmm- (Erişim Tarihi: 24.03.2020).
  • Vandekerckhove, W. (2006). Whistleblowing and Organizational Social Responsibility: A Global Assessment, Burlington: Ashgate Publishing Limited. (1. Edition).
  • Victor, B., Trevino, L. K., Saphiro, D. L. (1993) Peer Reporting of Unethical Behavior: The Influence of Justice Evaluation and Social Context Factors. Journal of Business Ethics, 12(4), 253-263.
  • Yorulmaz, M. (2019). Çalışan algısına göre gemi performansı ölçeğinin geliştirilmesi: geçerlilik ve güvenilirlik çalışması, Avrasya Uluslararası Araştırmalar Dergisi, 7(16), 1053-1065.
  • Zakaria, M., Razak A., Azmawaty, S. N., Noor, W. N. B. W. M. (2016). Effects of Planned Behavior On Whistle Blowing Intention: Evidence From Malaysian Police Department. Middle-east Journal of Scientific Research, 24(7), 2352-2365.
  • Zhang, J., Ch’u, R., Wei, L. (2009). On Whistleblowing Jugdment And Intention: The Roles Of Positive Mood And Organizational Ethical Culture. Journal of Managerial Pyschology, 24(7), 627-649.
  • Winardi, R. D. (2013). The Influence Of Indıvıdual And Situational Feactors On Lower-Level Civil Servants’ Whistle-Blowing Intention In Indonesia. Journal of Indonesia Economy and Business, 28(3), 361-376.
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm MAKALE
Yazarlar

Mustafa Güçlü Kayhan 0000-0002-1332-4931

Ahmet Ferda Çakmak 0000-0002-5686-716X

Yayımlanma Tarihi 25 Kasım 2020
Gönderilme Tarihi 29 Haziran 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 10 Sayı: 3

Kaynak Göster

APA Kayhan, M. G., & Çakmak, A. F. (2020). Hileli Finansal Raporlama Faaliyetinin Ortaya Çıkarılmasında İhbar Niyetinin Planlanmış Davranış Teorisi ile İrdelenmesi. Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi, 10(3), 762-775. https://doi.org/10.48146/odusobiad.759637
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