FORENSIC ACCOUNTING AND ITS FUTURE

Abstract

Developments in economic, financial and financial systems all over the world have led to a rapid change of sociological structures with the increase of communication and technology opportunities. In light of these developments, changes in business organization and management processes lead to changes in the concept of accounting and developing understandings. Today, it is also a fact that the accounting and auditing profession is undergoing a significant change process, and with it, there is a serious damage to trust. This change and development has positive effects for businesses as well as new and complex crime and criminal mechanisms. Thus, organizations that fight crime, members of the justice system and real or legal persons who are affected and victimized by crime have to get technical support or information from people who are experts in these fields. The concept of forensic accounting was created by combining the concepts of forensic and accounting. From these concepts, the concept of forensics refers to the legal dimension of the subject, and the concept of accounting refers to the dimension of accounting work that occurs as a result of economic activities. This study was prepared by systematic compilation method. After the study was determined, keywords were determined for literature review in the databases related to the study and research was carried out. In this research on the profession of forensic accounting and forensic accounting, the concept of forensic accounting and what forensic accounting means are investigated in detail. After these steps, the topics and contents related to the researched topic are determined.