Özet:

Accounting profession is one of the important professions where honesty and reliability qualities are sought by the society in terms of using financial information. One of the most fundamental values of the professionals, who will be qualified as professionals in the eyes of the society, is the understanding of ethics and the ability to reflect this understanding in their professional activities within the framework of certain professional rules. The aim of this study is to determine how the professionalism perceptions of professional accountants and employees have an effect on the solutions to the ethical dilemmas they encounter. It is also aimed to determine the professionalism and ethical dilemma perceptions of professionals and employees independently of each other. For this purpose, data were collected from 102 professional accountants and employees working in the province of Karaman by the use of the survey technique, one of the quantitative research methods. In addition, it was tried to determine whether the perceptions of professionalism and ethical dilemma differ in relation to various demographic factors (age, gender, education level, title, type of work, experience) of the sample determined by the study. The research hypotheses created in this context were tested using SmartPLS 3.0 and SPSS 17.0 statistical software, and PLS-SEM method, ANOVA and independent groups t-test methods. According to the findings obtained from the study, there is a negative relationship between professionalism in accounting and ethical dilemma. Ethical dilemma variable differs in terms of education level, title and working style, while it has been determined that there are differences in terms of experience and working

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