Abstract:

Ethics issue has more importance in accounting profession compared to other professions. Considering the researches and the field of application, it is seen that the professional accountants have faced an ethical dilemma at least once in their working lives. The aim of this study was to examine the ethical judgment of the professional accountant in Turkey and to provide suggestions on reducing the ethical dilemma. Qualitative analysis method was used in the study and a theoretical model that can contribute to better understanding of the subject is proposed. The most important difference of the proposed model from the literature is that it is a holistic and descriptive model. The aforementioned model, the “Unified Fields Approach to Ethical Behavior (UFAEB)” model is the unified fields consisting of “economic field”, “social field”, “cultural field”, “political field”, and “tecnological field”. UFAEB describes the effects of the "unified fields" on the ethical judgment of professional accountants by detailing them separately. According to the UFAEB model, the ethical commitment of professional accountants cannot be explained by just one reason, but can be explained with multiple variables. The UFAEB model can present different perspectives to researchers who will examine the issue of ethics in accounting profession.

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