Abstract:

(The Importance of Professional ethîcs in the decision making process of public accountants- A multidimensional analysis : A Case of İzmir) Much of the past research in accounting ethics has focused whether accountants conform to codes of professional ethics. This study selects a different approach by testing a multivariate measure of how accountants make ethical judgments.Our present study, concentrates on a survey in which public accountants who perform their professions in İzmir region are used as samples. For this reason, in the first part of the study, the sensitivity level of Turkish public to the ethical principles has been tried to be identified relative to îhe accounting professions.In the second part of the study, the factors that affect the behavior of accounting professions in different circumstances has been tried to be identified. The aim of the study is to describe the common factors that affect the ethical decisions in various conditions. Therefore, we used to multidimensional majör developed by Reidenbach and Robin (1990) and that focuses on the accounting profession.

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