Özet:

The rapid change that begins with globalization in the financial ecosystem has led to the rapid change in demand and expectations of the customer enterprises in the face of these developments, with the digitalization becoming increasingly complex today. In the process, the requirements brought by legislation and standards and the additional labour burden, as well as the rapidly growing number of professional members, are considered to be increasingly difficult for competitive conditions. The main objective of the study is to measure the unfair competition perceptions of accounting professionals. Method - In the study, the conversations with specialized professional members on the subject were evaluated by the analytical hierarchy method and tried to reveal the unfair perception of competition of professional members. Results - Unfair competition is ranked first among the many problems faced by accounting professionals. Professionals do not comply with the rules of professional behavior, and if they act contrary to the basic ethical principles and the conceptual framework, they may be able to find behaviors that may cause unfair facts. In the framework of the study, alternatives related to the unfair competition perceptions of professional members have been evaluated. Debate - The professional members must be open and honest with the parties concerned in all their professional relations, on the basis of the principle of honesty. The principle of honesty here, although not clearly stated in the unfair competition TTK (md.54/2) and Civil Law (md.2) is in the point of honesty. Unfair competition is a very broad topic that concerns different environments in the legal aspect, and this work is limited to unfair competition in terms of accounting professional law. In this context, in a comprehensive perspective, the AHP approach can be used to guide the work to prevent unfair competition in accounting services.

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