A Research Across Turkey Regarding Embezzlement Crimes Perpetrated By Public Sector Personnel


The state provides various services to citizens through public employees. These services are mainly financed from budgetary sources. The sources of the general budget are tax and similar public financial resources collected from a large number of individuals and firms. The revenues collected by the state through taxation are used during the year with different incentives in the form of current expenditures, transfer expenditures and investment expenditures. In the process of collecting fiscal income and converting them into expenditures for various purposes in the public sector, many transactions are performed and these are carried out by a high number of personnel. Various fraud risks arise due to the high number of public employees and the variety of transactions performed. Research shows that embezzlement acts, which are misuse of assets, are the most common frauds in the public sector. Embezzlement is expressed in the form of the disposing of a public personnel in the interest of himself or another person on an asset transferred to him due to his duty. This paper aimed to evaluate embezzlement crimes perpetrated by public sector personnel in Turkey. The research was carried out on forensic statistics published by the Ministry of Justice. Within this framework, the difference tests were carried out regarding the embezzlement actions that were subject to the criminal cases between 2009-2017 in terms of year, gender and region and the findings are discussed within the scope of fraud theory. The results of this study show that embezzlement actions carried out in the Turkish public sector have significant differences in terms of gender and region, but not in terms of years.


Keywords


Public Sector, Occupational Frauds, Forensic Accounting

Author : İsmail KABAN
Number of pages: 207-224
DOI: http://dx.doi.org/10.29228/TurkishStudies.40139
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Turkish Studies-Economics,Finance,Politics
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