Abstract:

It has been observed that accounting scandals arising as a result of incorrect and misleading accounting information provided by accounting professionals who do not pay attention to accounting professional ethics negatively affect the relevant parties and therefore the entire society. Therefore, in the studies conducted, it was understood that technical knowledge and expertise in the accounting profession were not sufficient alone, and that the ethical aspect of the subject was more important than the technical aspect. The aim of this study is to examine the perceptions and attitudes of professional accountants about professional ethics. In addition, the factors that deter unethical behaviors and the ranking of basic ethical principles according to their importance is another aim of the study. Thus, a face-to-face survey was conducted with independent professional accountants operating in the TRB1 Region (Malatya, Elazıg, Bingol, Tunceli). According to the results of the research; i) "Honesty" was found to be more important than other principles by taking its first place in the listing of ethical principles, ii) an average of X̄=3,68 was found in the perceptions of professional ethics, iii) "vocational education" is one of the factors that are effective in complying with professional ethical principles and rules. and experience”. In addition, there is a significant difference between some of the basic ethical principles and the variables of gender, ethical education, education level, number of taxpayers, future of the profession and number of personnel in the perceptions of professional members towards professional ethics; It was determined that there was no significant difference between the variables of professional title, age, professional experience, income level and provinces.

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