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TÜRMOB tarafından belirlenen, SMMM’lerin faaliyetlerini yerine getirirken uymaları gereken etik ilkelere uyumu yaygınlaştırmak için öneriler oluşturmak amacıyla yapılan araştırmada etik kurallarla ilgili Adıyaman’daki SMMM’lerin algıları anketle tespit edilmiştir. Etik dışı davranışlara sebep olan ve bu davranışlardan caydıran faktörler belirlenerek, her bir etik kural için meslek mensuplarının önem sıralaması istenmiştir. Araştırma sonuçlarına göre ortak değer yargılarına dayalı, esnek olmayan ve kontrol edilebilir etik kuralların oluşturulması gerekmektedir. Meslek mensuplarınca, mükelleflerin gerekli evrakları zamanında ulaştırmamaları, etik dışı davranışlara yönelten etkenlerin başında gelmektedir. Etik dışı davranışlardan caydıran etkenlerin başında ise eğitim gelmektedir. Etik kuralların hem ilgili eğitim programlarında muhasebe meslek etiği dersinin yer almasıyla meslek mensubu adaylarına verilmesi, hem de odalarca yapılacak eğitim- konferans ve seminerlerle meslek mensuplarına verilmesi meslek etiğinin yaygınlaşması açısından yararlar sağlayacaktır.
the perceptions of smmms in the name related to ethical rules in the research conducted in order to expand compliance with ethical principles that they need to comply with while fulfilling the activities of the smmms determined by the kindmob are determined by the survey and the perceptions of the smmms in the man are determined by ethical behaviors and the factors that are subject to the training of the employees for each ethical rule were asked to be the importance of the research results, which are not flexible and controlled ethical rules based on common value judgments according to the research results, the necessary documents of vocational members will provide ethical behaviours to the non-impactivities of the educational subjects in the subjects of the subjects of the subjects of the educational subjects of the educational subjects and the training of the educational subjects of the training of the educational subjects
This study was conducted to make suggestions for popularizing adoption of ethical principles that are determined by TÜRMOB (Turkish Union of Chambers of Certified Public Accountants and Sworn in Certified Public Accountants) and that SMMMs must adapt when they perform their activity. In this research perceptions of SMMMs in Adıyaman about ethical principals were determined by means of a questionnaire. Factors of unethical behaviour and factors of deterring from such behaviors were determined. Members of profession were expected to make use of importance gradation for each of ethical principals. According to the conclusion of the research, it is a necessity to create ethical principles that are inflexible and manageable based on common value judgement. According to the members of profession, taxpayers’ not delivering necessary documents in time is one of the leading factors for unethical behaviors . Education is the leading factor of deterring from unethical behaviours. Both adding lessons of accounting professional ethics in the related training programs to the candidates of profession and conferences and seminars held by the professional chamber will be useful in the aspect of popularizing professional ethics.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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