Bilgi İfşası (Whistleblowing) Niyetinin Açıklanması: Muhasebeciler Üzerine Kanıtlar
DOI:
https://doi.org/10.63556/tisej.2026.1850Anahtar Kelimeler:
Bilgi İfşası- Bağımlı Muhasebeciler- Denetim- Hile Üçgeni- Planlı Davranış TeorisiÖz
Muhasebe hileleri ve finansal raporlama manipülasyonları, kurumsal güveni zedeleyen ve kamu yararını doğrudan tehdit eden etik dışı uygulamalar arasında yer almaktadır. Bu tür hilelerin ortaya çıkarılmasında bilgi ifşası (whistleblowing), etkili iç kontrol mekanizmalarından biri olarak kabul edilmektedir. Bu çalışmanın amacı, bağımlı muhasebecilerin muhasebe hilelerini bildirme niyetlerini açıklamak ve bu niyetin belirleyicilerini Planlı Davranış Teorisi (PDT) çerçevesinde incelemektir. Ayrıca modele Hile Üçgeni’nin bileşenleri (baskı/teşvik, fırsat ve rasyonalizasyon) entegre edilerek daha bütüncül bir açıklama geliştirilmiştir.
Veriler Türkiye genelinde hizmet akdiyle çalışan 410 bağımlı muhasebeciden anket yöntemiyle toplanmıştır. Ölçüm ve yapısal model analizleri SmartPLS 4.1.0.6 paket programı kullanılarak test edilmiştir. Bulgular, ifşaya yönelik tutumun ve algılanan öznel normun bilgi ifşası niyeti üzerinde güçlü ve istatistiksel olarak anlamlı etkiler yarattığını göstermektedir. Özellikle tutum değişkeninin ifşa niyetini en yüksek düzeyde açıklayan faktör olduğu belirlenmiştir. Buna karşılık algılanan davranışsal kontrolün bilgi ifşası niyeti üzerinde istatistiksel olarak anlamlı bir etkisi bulunmamıştır. Hile Üçgeni bileşenlerine ilişkin sonuçlar, baskı/teşvik unsurunun öznel normu, rasyonalizasyonun ifşaya yönelik tutumu ve fırsat unsurunun algılanan davranışsal kontrolü anlamlı biçimde etkilediğini ortaya koymaktadır. Ayrıca bulgular, bağımlı muhasebecilerin bilgi ifşası niyetlerinin sosyal çevre beklentileri, etik değerlendirmeler ve mesleki değerler doğrultusunda şekillendiğini göstermektedir.
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