Abstract:

The fact that tax inspectors, who are the representatives of the public accounting profession in Turkey, resigned from the public sector and moved to the private sector in recent years, shows that professional members with the technical qualifications and ethical character required for the public accounting profession cannot be retained. Employment of people who lack ethical values in the public accountancy profession may affect confidence in the profession. The compatibility of personal values with corporate values, namely Person-Profession fit (P-P fit), is a very important factor in recruiting, socializing and retaining employees. In this study, the personal values of the Tax Inspectors, who are considered to be the pioneers of the public accounting profession, and the students who receive accounting education in Eastern Black Sea Region Universities, were compared with each other. These personal values were measured using the Rokeach Values Scale (RVS). According to the findings, it has been determined that there are significant differences between the Tax Inspectors (N=156) who are the pioneers of the public accounting profession and accounting students (N=250), in terms of the degree of importance given to 23 of 36 personal values. This result reveals the lack of P-P fit between the accounting students and the public accounting profession. In the study regarding the lack of compliance in question, some suggestions were presented, and the importance of ethical values as well as the technical requirements of the profession was emphasized.

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