Abstract:

The aim of this study is to reveal the opinions and ideas of professionals regarding the imposition of a quota on the number of taxpayers served by accounting professionals and, within this framework, to share our observations and suggestions thereon. In this context, the data, obtained by survey from 394 Public Accountants and Financial Advisors who are registered with Ankara SMMM (Chamber of Public Accountants and Certified Public Accountants) and are self-employed, were evaluated via frequency distribution and arithmetic mean. The Kruskal–Wallis H test and Mann–Whitney U test were used in order to determine if, by their demographic features, there is a statistically significant difference regarding the standpoint of participants towards the profession, colleagues, professional association, and quota application. Based on the findings of our study, a quota should be imposed on the number of taxpayers according to 85.3 percent of the accounting professionals that took part in our study. We further found that accounting professionals have lost confidence in their colleagues and their sense of belonging towards their professional association and that the profession fails to satisfy their expectations, especially in social terms.

Keywords: