Özet:

When the employees work in the best way to carry out the activities they will carry out according to their professions and they are able to develop themselves in a professional perspective, all efforts and activities they will carry out are defined as professional commitment. In this regard, the need for the research of the level of professional commitment of the accounting profession, which is a profession known by all communities, and the members of the accounting profession that perform their activities in this profession, has emerged. The purpose of this research is to determine whether the levels of professional commitment of accounting professionals differ according to demographic factors. In order to this goal, a survey was implemented to accounting professionals who perform the Free Accounting Financial Contractual Activities in the Nizhny Novgorod province. The data obtained by the survey was analyzed through the t-test (Independent-Samples T Test), the one-way variance (One-Way ANOVA) test and the Welch test. The analysis found that the underdimensions of professional commitment of accounting professionals involved in the survey did not differ in terms of gender, age and education. In terms of professional experience, it has been found that the levels of professional commitment of accounting professionals do not differ in the lower dimensions of emotional commitment, normative commitment and accumulated costs, but the limitation of alternatives varies in the lower dimensions.

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