Oyun Kuramı Muhasebe Denetiminde Kullanılabilir Mi?
Can Game Theory be Used in Auditing?

Summary/Abstract: Game theory can be thought of as a theory that shows that the benefit of economic decision-makers depends not only on their own behavior, but also on the behavior of others. Game theory is an approach that can be used especially in statistics, biology, engineering, computer science, and many technical fields. But developments in game theory have led to the fact that this theory is mainly economics, business functions (public relations, human resources, finance, accounting, etc.) makes it possible to use it in the field of Social Sciences. In this study, the use of game theory in the field of accounting is addressed. Information is presented to decision-makers, and game theory emerges as a concept that can be applied in decision-making processes in accounting, In this sense, it is seen that there are academic studies that include game theory applications on issues such as profit management, cost distribution, independent audit and power of attorney theory that can be evaluated in accounting issues. In the study, it was attempted to put forward the view that game theory can also be used in the field of accounting with the help of scenario analysis for the use of Game Theory in the accounting field.

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