Abstract
Mahatma Gandhi talks about seven unethical behaviours in the business world: wealth without work, pleasure without conscience, knowledge without character, commerce without morality , science without humanity, religion without sacrifice and politics without principle (Tankwa in Mahatma Ghandhi’s list of 7 social sins and its application today, 2017). The strength of national economy depends on its corporations being effective and eager (The Committee on the Financial Aspects of Corporate Governance, pp. 10, 1992). The business world is affected directly by social, cultural, technological and legal developments. Not only developments within its home country, but also developments outside the borders affect the business world.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Notes
- 1.
Sarbanes Oxley Act of 2002, https://www.sec.gov/about/laws/soa2002.pdf.
- 2.
Public Oversight, Accounting and Auditing Standards Authority, http://kgk.gov.tr/home.
- 3.
- 4.
Fraud Tree, http://www.acfe.com/fraud-tree.aspx.
- 5.
Gross domestic product (GDP) is a monetary measure of the market value of all final goods and services produced by all resident and institutional units engaged in production in a period (quarterly or yearly). “Residents” are helpful in discriminating the definition from GNP. Gross national product measures production by a country’s citizens at home and abroad rather than its “resident institutional units”.
- 6.
US Governmental Accountability Office, http://www.gao.gov/.
- 7.
Committee of Sponsoring Organizations of the Treadway Commission (COSO), Internal Control—Integrated Framework Executive Summary, https://na.theiia.org/standards-guidance/topics/Documents/Executive_Summary.pdf.
- 8.
- 9.
TSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, http://kgk.gov.tr/Portalv2Uploads/files/PDF%20linkleri/standartlar%20ve%20ilke%20kararlar%C4%B1/DENET%C4%B0M%20STANDARTLARI/BDS_240.pdf.
- 10.
TSA 200, Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing.
- 11.
- 12.
- 13.
UNGC, United Nations Global Compact, https://www.unglobalcompact.org/what-is-gc/our-work/governance/anti-corruption.
References
Books
Çalıyurt K (2012) Reporting fraud using the fraud-free company model: a case for the SMEs in emerging economies, emerging fraud: fraud cases from emerging economies. Springer, Heidelberg, Germany
Dellaportas S, Kathy G, Alagiah R, Marion H, Philomena L, Van Homrigh D (2005) Ethics, governance & accountability. Wiley, Australia
Ferilli Anton (2013) Fraud detection and deterrence in medicare and medicaid, health care ıssues, costs and access. Nova Publisher, New York
Günay SG; Günay GY (2016) Kurumsal Yönetişimin Dünü, Bugünü ve Geleceği, Prof. Dr. Fehmi Yıldız Anısına Muhasebe ve Finansta Güncel Konular 2016, Trakya Üniversitesi Yayınları No: 184, Edirne
Jackson TL (2009) 5S for healthcare. Productivity Press Taylor & Francis Group, New York
Karalar S (2016). Muhasebe ve Etik, Prof. Dr. Fehmi Yıldız Anısına Muhasebe ve Finansta Güncel Konular 2016, Trakya Üniversitesi Yayınları No: 184, Edirne
Kesimli I (2016) İşletmelerde Hilenin Önlenmesinde Denetimin Rolü, Prof. Dr. Fehmi Yıldız Anısına Muhasebe ve Finansta Güncel Konular 2016, Trakya Üniversitesi Yayınları No: 184, Edirne
Leap TL (2011) Phantom billing, fake prescriptions, and the high cost of medicine: health care fraud and what to do about it. Cornell University Press, New York, USA
Min H (2014) Healthcare supply chain management basic concepts and principles. In: Dilts D, Fredendall L. Business Expert Press, India
Stallone MN (2013) Health care fraud and questinable costs. Nova Publisher, New York, Select Investigations
Tengilimoğlu D, Akbolat M, Işık O (2014) Sağlık İşletmeleri Yönetimi, 6th Edition, Nobel Yayınevi, Ankara
Townsend Lorena (2013) The health care fraud and abuse program, health care ıssues, costs and access. Nova Publishers, New York, USA
Viani T (2002) Corruption and the health sector. Sectoral perspectives on corruption. p 4. Prepared be MSI. Sponsored by USAID, DCHA/DG
Vian T (2005) The sectoral dimensions of corruption: health care. In Spector BI (ed) Fighting corruption in developing countries. Kumarian Press Inc, Bloomfield, pp 45–46 Aktaran: İsmet Şahin ve diğerleri, Sağlık Sektöründe Yolsuzluk: Sağlık Bakanlığı Çalışanlarının Yolsuzluk Algılamaları, Amme İdaresi Dergisi, Cilt 42 Sayı 4 Aralık 2009, s. 101–136 http://www.todaie.edu.tr/resimler/ekler/d3acf2e6b5891d8_ek.pdf?dergi=Amme%20Idaresi%20Dergisi
Vonderembse MA, Dobrzykowski DD (2016) Healthcare solution: a patient-centered. CRC Press, Taylor Francis, UK, Resource Management Perspective
Periodicals
Caliyurt KT (2007) Accounting ethics education in Turkish Public Universities. Social Responsib J 3(4):74–80
Caliyurt KT, Crowther D (2006) The necessity of fraud education for accounting students: a research study from Turkey. Social Responsib J 2(3/4):321–327
Nişancı D (2014) Yolsuzluk ve Yolsuzluğun Önlenmesine İlişkin Olarak OECD Rüşvetle Mücadele Sözleşmesi’ndeki Denetim Süreci, Türkiye Barolar Birliği Dergisi, 315–346. http://tbbdergisi.barobirlik.org.tr/m2014-114-1417
Şahin I, Özbek MA, Güran C, Tosun U (2009) Sağlık Sektöründe Yolsuzluk: Sağlık Bakanlığı ÇalışanlarınınYolsuzluk Algılamaları. Amme İdaresi Dergisi 42(4)
Proceedings
Kolaylı G, Karagöz Zeren S, Djaadi N (2016) Ethics and corruption on the healthcare sector: literature review. In: 7th international conference on governance fraud ethics and CSR. Bahcesehir Univercity, 9–11 Dec 2016. http://www.bahcesehir.edu.tr/icerik/11579-proceedings
Piper C (2013) 10 popular health care provider fraud schemes. https://www.acfe.com/article.aspx?id=4294976280. Accessed 8 Feb 2017
Electronic Sources
ACFE (2014) Report to the nations. https://www.acfe.com/rttn/docs/2014-report-to-nations.pdf. Accessed 12 Feb 2017
ACFE (2016) Report to the nations. https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf. Accessed 14 Feb 2017
Bakanlığı S. SABİM Hattı. http://www.saglik.gov.tr/TR,11429/temel-amac-ve-hedefimiz.html
Bakanlığı S. Beşeri Tıbbi Ürünlerin Fiyatlandırılması Hakkında Tebliğ
Başbakanlık TK, Yolsuzlukla Mücadelede Son 10 Yılda Yaşanan Gelişmeler. http://www.seffaflik.org/Y_Dosyalar/DOSYA/52B_BASBAKANLIK_TEFTIS_KURULU.pdf
Centers for Medicare and Medicaid Services, Common Types of Health Care Fraud. https://www.cms.gov/Medicare-Medicaid-Coordination/Fraud-Prevention/Medicaid-Integrity-Education/Downloads/fwa-factsheet.pdf. Accessed 3 Dec 2016
Davis LE (2012) Growing health care fraud drastically affects all of us. http://www.acfe.com/article.aspx?id=4294974475. Accessed 9 Feb 2017
Department of Justice Office of Public Affairs (2002) Doctors, therapist and recruiters from miami-area mental health care corporation convicted for participating in $205 million medicare fraud scheme. June 1st. https://www.justice.gov/opa/pr/doctors-therapist-and-recruiters-miami-area-mental-health-care-corporation-convicted. Accessed 12 Feb 2017
Global Reporting Initiative. https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf. Accessed 23 Jan 2017
Güncel Standartlar. http://www.kalite.saglik.gov.tr/TR,12680/guncel-standartlar.html
Goverment Accountability Office (2012) Types of providers involved in medicare, medicaid, and the children’s health insurance program cases. http://www.gao.gov/assets/650/647849.pdf
Harris S (2017) Public company accounting oversight board (PCAOB). https://pcaobus.org/News/Speech/Pages/03202014_American.aspx. Accessed 8 Jan 2017
Hsu J (2016) Dark side of medical research: widespread bias and omissions. http://www.livescience.com/8365-dark-side-medical-research-widespread-bias-omissions.html. Accessed 3 Dec 2016
http://www.kurumsalsurdurulebilirlik.com/tr-tr/hakkimizda.aspx. Accessed 10 Jan 2017
http://www.abdiibrahim.com.tr/download/Abdi_Ibrahim_GRI.pdf. Accessed 6 Feb 2017
OECD (2014) OECD health statistics 2014. How does the United States compare? https://www.oecd.org/unitedstates/Briefing-Note-UNITED-STATES-2014.pdf. Accessed 4 Dec 2016
OECD (2016a) G20/OECD Kurumsal Yönetim İlkeleri. http://www.oecd-ilibrary.org/docserver/download/261502ve.pdf?expires=1487769713&id=id&accname=guest&checksum=5063312738DB360B399DC2DDA8B98EEC. Accessed 3 Dec 2016
OECD (2016b) Our mission. http://www.oecd.org/corporate/principles-corporate-governance.htm. Accessed 3 Dec 2016
PricewaterhouseCoopers (2017) Sektörler. http://www.pwc.com.tr/tr/sektorler.html. Accessed 2 Feb 2017
Public Oversight—Accounting and Auditing Standards Authority. Auditing standards, http://kgk.gov.tr/DynamicContentDetail/5167/Bag%CC%86%C4%B1ms%C4%B1z-Denetim-Standartlar%C4%B1
Sağlık Bakanlığı Türkiye İlaç ve Tıbbi Cihaz Ulusal Bilgi Bankası. https://titubb.titck.gov.tr/
The Committee on the Financial Aspects of Corporate Governance (1992)
The Financial Aspects of Corporate Governance. http://www.ecgi.org/codes/documents/cadbury.pdf. Accessed 17 Jun 2016
Taşlı T (2007) Nasıl Bir Sağlık Sistemi. Amerika Birleşik Devletleri. http://blog.milliyet.com.tr/nasil-bir-saglik-sistemi—2–amerika-birlesik-devletleri/Blog/?BlogNo=68365. Accessed 3 Feb 2017
Tankwa N (2017) Mahatma Ghandhi’s list of 7 social sins and its application today. http://reflectionsthroughtheages.com/look-back-mahatma-ghandhis-list-7-social-sins/. Accessed 10 Jan 2017
The U.S. Government Accountability Office (GAO). Products. http://www.gao.gov/assets/660/650341.pdf
Uluslararası Ticarî İşlemlerde Yabancı Kamu Görevlilerine Verilen Rüşvetin Önlenmesi Sözleşmesinin Onaylanmasının Uygun Bulunduğuna Dair Kanun. Kanun No. 4518, Date of acceptance: 1.2.2000. https://www.tbmm.gov.tr/etik_komisyonu/belgeler/kanun_4518.pdf
United Nations Global Compact. Who we are. Our participants. https://www.unglobalcompact.org/what-is-gc/participants/search?utf8=%E2%9C%93&search%5Bkeywords%5D=&search%5Bcountries%5D%5B%5D=202&search%5Bsectors%5D%5B%5D=10&search%5Bper_page%5D=50&search%5Bsort_field%5D=&search%5Bsort_direction%5D=asc. Accessed on 17 Feb 2017
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2018 Springer Nature Singapore Pte Ltd.
About this chapter
Cite this chapter
Çalıyurt, K. (2018). Ethics in Health Sector: Global Approach. In: Bian, J., Çalıyurt, K. (eds) Regulations and Applications of Ethics in Business Practice. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-10-8062-3_4
Download citation
DOI: https://doi.org/10.1007/978-981-10-8062-3_4
Published:
Publisher Name: Springer, Singapore
Print ISBN: 978-981-10-8060-9
Online ISBN: 978-981-10-8062-3
eBook Packages: Business and ManagementBusiness and Management (R0)