Abstract:

Ethics and ethics education has long been a research topic both academically and professionally in terms of the accounting profession. These surveys, which started in the 1980s, have increased after the financial scandals (Enron, Worldcom, etc.), especially in the 2000s. The living scandals have brought about the debate about ethics and trust in the accounting profession as well as in every field of society. It is aimed to contribute to the regulation and practice of occupational ethics in working. For this purpose, according to the Elazığ-Bingöl Certified Public Accountant Regional Chamber Independent Employees Guide (2017), Opinions about the professional ethics of 39 professionals operating in Bingöl province and a research-based survey was conducted to determine the expressions that directed professional members towards on ethical behaviors, It was analyzed by SPSS17,0 program and the analysis results were interpreted.

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