Abstract:

This study aims to examine academic studies in the field of accounting professional ethics and to reveal their contribution to the literature. In this respect, the study covers the studies carried out within the framework of accounting professional ethics. Considering the studies between the years 2000-2022, the study data was scanned using the relevant keywords in the Web of Science search engine and a total of 268 article studies were found as a result of the search. These studies were examined, analyzed, and interpreted by using the VosViewer program. As a result of the study, it has been determined that the studies on accounting professional ethics have decreased as we approach the present day, and it is striking that the concept of ethics is used more in accounting education, the studies on professional accounting ethics are mostly in 2021, and the studies are generally made by authors from the USA. The existence of 4 studies from Turkey in this field is a remarkable situation. Keywords: Accounting, Ethics, Professional Ethics. JEL Classification: M40, M41, M49.

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