A DISCUSSION OF THE USE OF PSYCHOPHYSIOLOGICAL TECHNIQUES IN THE FORENSIC ACCOUNTING FIELD AND IN THE DETECTION OF CRIME: A DIFFERENT VIEW ON THE CONCEPT OF NEURO-ACCOUNTING
PSİKOFİZYOLOJİK TEKNİKLERİN ADLİ MUHASEBE ALANINA GİREN OLAYLARIN VE SUÇUN ORTAYA ÇIKARILMASINDA KULLANILMASINA İLİŞKİN BİR TARTIŞMA: NÖRO MUHASEBE KAVRAMINA FARKLI BİR BAKIŞ

Author : Sefer DARICI -- Said Alpagut ŞENEL
Number of pages : 381-391

Abstract

The dizzying development of technology has also led to changes in the nature of criminality and criminal profile. Changes in the ways in which information and information are processed, business structures in a global competitive environment, and the complexity of their business and operations make it necessary to change accounting and auditing mechanisms. Classical accounting mechanisms are inadequate in the fight against crime and in revealing fraudulent transactions. Both the accounting mechanisms and the problems experienced during the audit phase are causing economic and socially significant costs. Preventing accounting and audit scandals, prevention and detection of fraud and corruption are critical to human behavior and decision-making and, of course, brain activity. In our work, the psychophysiological techniques that can be used in preventing and revealing crime-containing jobs and transactions are examined and the importance of forensic accounting is explained. In this context, the applicability of the concept of "neuro accounting" from a different point of view is discussed.

Keywords

Neuroaccounting, Crime, Forensic Accounting, Psychophysiology

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