{"id":870,"date":"2017-10-18T09:14:34","date_gmt":"2017-10-18T06:14:34","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=870"},"modified":"2022-01-31T11:48:43","modified_gmt":"2022-01-31T08:48:43","slug":"muhasebe-bilgisinin-onemsizligi-ustune","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=870","title":{"rendered":"Muhasebe bilgisinin \u00f6nemsizli\u011fi \u00fcst\u00fcne"},"content":{"rendered":"<p>Muhasebe sanatt\u0131r iddias\u0131n\u0131 kabul etmiyorum; sanat s\u0131k\u0131c\u0131d\u0131r, muhasebe de\u011fildir. Baz\u0131lar\u0131 ise muhasebeyi sanata benzetmek, onu s\u0131k\u0131c\u0131 yapmak istiyor. Vergi beyannamesi, i\u015f kanunu ve noter tasdi\u011fi taraf\u0131ndan olu\u015fmu\u015f \u015feytan \u00fc\u00e7geninden de \u00e7\u0131kmas\u0131na da izin vermek istemiyorlar. T\u00dcRMOB&#8217;un Game of Thrones&#8217;a d\u00f6nm\u00fc\u015f yap\u0131s\u0131n\u0131n da mesle\u011fe hi\u00e7bir katk\u0131s\u0131 yok. Bana inanm\u0131yorsan\u0131z KGK&#8217;ya bak\u0131n. Standartlar\u0131 \u00e7eviriyor, muhasebecileri yetkilendiriyor sonra onlar\u0131n hata yapaca\u011f\u0131 an\u0131 kollamak \u00fczere akbaba timsali geziniyor. SPK da kendi denetim yetkisine s\u0131n\u0131rlar \u00e7izdi. Halka a\u00e7\u0131k \u015firketi denetleme isteyen SPK&#8217;dan izin isteyecek, &#8220;halka kapal\u0131 olsun ben denetleyeyim&#8221; diyen KGK&#8217;n\u0131n kap\u0131s\u0131n\u0131 \u00e7alacak. Muhasebe mesle\u011finin s\u0131n\u0131rlar\u0131n\u0131 \u00e7izen 3568 say\u0131l\u0131 kanunun 2.maddesinin c. f\u0131kras\u0131n\u0131n verdi\u011fi denetim yetkisini nerede kullanaca\u011f\u0131m\u0131z belli olduysa devam edelim.<br \/>\n&#8220;\u00c7ok muhasebeci var, kaliteyi artt\u0131rmak istiyoruz&#8221; diyen ak\u0131ll\u0131 b\u00fcy\u00fcklerimiz var, siz zaman\u0131nda mesle\u011fe giri\u015f standartlar\u0131n\u0131 y\u00fcksek tutmaktan imtina etti\u011finiz i\u00e7in bu hale gelmi\u015f olabilir miyiz? Siz daha fazla \u00fcye gelsin, daha b\u00fcy\u00fck g\u00fcc\u00fcm olsun diye kavrulurken muhasebe mesle\u011fini yerle bir etti\u011finizi bilmiyor muyuz? Maliye Bakanl\u0131\u011f\u0131ndan uzatma istemek d\u0131\u015f\u0131nda mesle\u011fin geli\u015fiminde muhasebeci odalar\u0131 ne yapt\u0131? Tek adaml\u0131\u011fa politik olarak kar\u015f\u0131 olup meslek odalar\u0131nda tek adamlara \u015fak\u015fak\u00e7\u0131l\u0131k yapanlar\u0131 da pas ge\u00e7meyelim l\u00fctfen. San\u0131r\u0131m c&#8217;den gelen denetim yetkimizi nereden kullanaca\u011f\u0131m\u0131z\u0131 hala tespit edemedik. Her \u015fey bir yana hesap plan\u0131 <span style=\"text-decoration: underline;\">bilmemenin ve \u00f6\u011fretmemenin<\/span> erdem oldu\u011fu g\u00fcnlerdeyiz.<br \/>\nMuhasebeyle denetimin birbirinden ayr\u0131 oldu\u011fu bir \u00fclkede ya\u015f\u0131yoruz, baz\u0131 denet\u00e7i arkada\u015flar kendilerine muhasebeci deyince mahzunla\u015f\u0131yor. Devletten gelme muhasebeciler aras\u0131nda bile g\u00f6r\u00fcnmeyen bir r\u00fctbeleme var. \u00d6rne\u011fin emekli  hesap uzmanlar\u0131 kendilerini subay, emekli gelir kontrol\u00f6rlerini astsubay, vergi emekli denetmenlerini uzman \u00e7avu\u015f gibi g\u00f6r\u00fcyor. San\u0131r\u0131m bu da sadece bizde olabilecek bir durum. KGK da sa\u011folsun bu konuda kendini mutsuz hisseden muhasebecileri &#8220;ba\u011f\u0131ms\u0131z denet\u00e7iye&#8221; d\u00f6n\u00fc\u015ft\u00fcrd\u00fc. Ancak ticari ba\u011flar sebebiyle do\u011fal olarak da unvanlar SMMM-BD-KGK BD-Bilirki\u015fi gibi acayip bir hale b\u00fcr\u00fcnd\u00fc.<br \/>\n\u00dclkemizde muhasebecilik mesle\u011finin geli\u015fimi patinaj \u00e7ekmeye devam ediyor, aksi gibi de kimsenin yolda kalm\u0131\u015f arabadaki koltu\u011fundan inip arabay\u0131 yola sokmak i\u00e7in \u00e7amura bula\u015fmaya, omuz vermeye niyeti yok. ABD&#8217;nin 1900&#8217;lerde nelerden ge\u00e7ti\u011fini \u00f6\u011frenip ayn\u0131 sorunlar\u0131 tekrar ya\u015famaktan ka\u00e7\u0131nmak yerine bir de biz ya\u015fayal\u0131m bakal\u0131m, ne olacak g\u00f6rece\u011fiz noktas\u0131nday\u0131z. Oysa iyi olu\u015fturulmu\u015f muhasebe \u00e7er\u00e7evesinin faydas\u0131n\u0131 bir \u00f6nceki as\u0131rda \u00e7oktan anlatm\u0131\u015flard\u0131.<br \/>\n&#8220;Kapitalizm ve \u00e7ift kay\u0131tl\u0131 defter tutma kesinlikle birbirinden ayr\u0131lamaz; birbirleri aras\u0131ndaki ili\u015fki bi\u00e7imle i\u00e7erik aras\u0131ndakine benzer.&#8221; Werner Sombart<br \/>\n&#8220;Modern kapitalizmin, g\u00fcnl\u00fck ihtiya\u00e7lar\u0131m\u0131z\u0131 kar\u015f\u0131layan b\u00fcy\u00fck k\u00e2rl\u0131 i\u015fletmelerin, b\u00fcy\u00fck  varl\u0131\u011f\u0131n\u0131n en evrensel sebebi,  mant\u0131kl\u0131 bir sermaye hesab\u0131n\u0131n standart olarak kullan\u0131m\u0131d\u0131r.&#8221; Max Weber<br \/>\nAyr\u0131ca, muhasebede haz\u0131rlanm\u0131\u015f k\u00f6t\u00fc bilginin  nelere kadir oldu\u011funu (uluslararas\u0131 ekonomileri y\u0131kabilmek mesela) hat\u0131rlatmak i\u00e7in Stiglitz&#8217;den k\u00fc\u00e7\u00fck bir okuma \u00f6nerisi:<br \/>\nStiglitz, J. E. (2010). The Financial Crisis of 2007\u20138 and its Macroeconomic Consequences. In S. Griffith-Jones, J. A. Ocampo, &amp; J. E. Stiglitz (Eds.), <i>Time for a Visible Hand<\/i> (pp. 19\u201350). Oxford, UK: Oxford University Press.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Muhasebe sanatt\u0131r iddias\u0131n\u0131 kabul etmiyorum; sanat s\u0131k\u0131c\u0131d\u0131r, muhasebe de\u011fildir. Baz\u0131lar\u0131 ise muhasebeyi sanata benzetmek, onu s\u0131k\u0131c\u0131 yapmak istiyor. Vergi beyannamesi, i\u015f kanunu ve noter tasdi\u011fi taraf\u0131ndan olu\u015fmu\u015f \u015feytan \u00fc\u00e7geninden de \u00e7\u0131kmas\u0131na da izin vermek istemiyorlar. T\u00dcRMOB&#8217;un Game of Thrones&#8217;a d\u00f6nm\u00fc\u015f yap\u0131s\u0131n\u0131n da mesle\u011fe hi\u00e7bir katk\u0131s\u0131 yok. Bana inanm\u0131yorsan\u0131z KGK&#8217;ya bak\u0131n. Standartlar\u0131 \u00e7eviriyor, muhasebecileri yetkilendiriyor sonra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-870","post","type-post","status-publish","format-standard","hentry","category-denetim-ky"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=870"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/870\/revisions"}],"predecessor-version":[{"id":2192,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/870\/revisions\/2192"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}