Intellectual capital is a critical concept to realize and reflect the real value of organizations.

<em>It is necessary to provide confidence to financial markets, so that they can function and develop in a successful manner. Inaccurate financial statements subject to fraud which initiate accounting scandals make it difficult for financial statements users to make the right decision. In order to assure transparency, reliability, objectively and standardization, financial statements are audited by independent auditors. However, the accounting scandals experienced in the 21st century has shown that, independent auditing firms do not always fulfill their duties completely. For this reason, legislation was introduced in United States of America (USA), Europe and Asian countries, including Japan. Public oversight bodies were also established. But despite the introduced laws, regulations, arrangements and public oversight bodies, the risk of accounting scandals still continues. This is partly due to the fact that laws, regulations, arrangements and introduction of public oversight bodies are delayed and they are not completely meeting the expectations of changing market conditions. Effective pro-active policies and actions are not in order as well. This paper investigates accounting scandals and eye-cathing frauds by making a comparison between USA and Japan, while considering and discussing the role of auditing.</em>

ÖZET Abstract:In this study, it is aimed to the identify satisfaction levels of patients who receive service from family health centers in Yalova. The sample of research consists 100 patients. The survey methodology is utilized for the study and face-to-face interviews are run with each patient. The study revealed some important results. According to the research, when most of the patients face an issue or problem, they do first see their family doctors (physicians). These patients are consequently followed by individuals visiting the state (public) hospitals and persons applying to university hospitals or private hospitals-private clinics. Also, paralel to the research, the main contact reason of patients visiting the family health centers are examination. The following reasons are drug presciption and other reasons. This study takes advantage of the Kruskal-Wallis H Test and Mann-Whitney U Test. There is a statistically significant difference in terms of patient satisfaction score among groups which have different real reasons of application to family health centers. The patients who visit family health centers for mainly examination have the highest patient satisfaction score.

ÖZETBu çalışma, muhasebe etiği kapsamında Yalova ilinde ikamet eden muhasebe meslek mensuplarının muhasebe etik algı düzeyini ve meslek etiğine olan bakış açılarını tespit etmek amacıyla gerçekleştirilm-iştir. Araştırma kapsamında Yalova'da ikamet eden 40 meslek mensubuna ulaşılmış, 32'sinden geri dönüş sağlanmıştır. Bu bağlamda, uygulanan ankete geri dönüş oranı %80 olmuştur. Elde edilen anket verileri ise SPSS programına girilmiş ve rapor edilmiştir. Araştırma için uygulanan ankette 5'li Likert Ölçeği kullanılmıştır. Araştırmaya katılan meslek mensuplarının çoğunluğu erkek, 30-39 yaş aralığında, fakülte mezunu, SMMM, 15 yıldan fazla tecrübeli ve 50'den fazla mükellefe sahip bireylerdir. Araştırma sonuçlarına göre, muhasebe meslek mensuplarının genel olarak etik ve meslek etiği kavramlarına duyarsız kalmadıkları ve kendilerini bu konularda sürekli geliştirmeye arzulu bir davranış sergiledikleri belirlenmiştir. Birçok noktada etik kurallara uyulduğu, ancak bir takım spesifik konularda etik kurallara uygun hareket edilmediği tespit edilmiştir. ABSTRACTThis research was run to determine the ethical perception level and ethics perspective of accounting professionals residing in the city of Yalova. For the study, questionnaire forms were sent to 40 accountants living in Yalova and 32 of them returned the survey sheets. In this context, the return rate of questionnaire as the research methodology is 80%. Research data were then entered to the SPSS program and reports were received. The research questionnaire used 5-point Likert Scale. Most of the questionnaire respondents were male, between 30-39 years old, had undergraduate degrees, titled CPA, had more than 15 years of experience and owned more than 50 clients. According to the results of study, it was determined that accounting professionals in Yalova were generally not insensitive to ethics and professional ethics concepts. They were mainly trying to improve themselves concerning the ethical issues. It is detected that, accounting professionals follow ethical principles at several points. But, ethical guidelines are disregarded on some specific subjects. 61 Yrd.Doç.Dr

In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.