Özet:

Professional ethics is a community of rules generally accepted and adopted by the members of the profession in the business life. Individuals working in the same profession must act according to these rules. In particular, the fact that accounting professionals do not act in accordance with these rules whileining their professional qualifications affects a large part of the society. From here on, in this study, the aim of the "Regulation on Ethical Principles" prepared by TÜRMOB (Turkey Free Accountant Financial Clients and Jurious Financial Clients Chamber Association) is to determine how it is perceived by the independent SMMMs (Free Accountant Financial Clients) operating in the center of Eskişehir province and to develop a new model. The data on the subject was collected in two sections. In the analysis of data, the explanatory factor analysis and the verifying factor analysis method were used. According to the research, SMMMs are required to rank the basic ethical principles that their professional members will follow according to the importance order of 1 to 5; 1. preference as Professional Behavior and then, respectively, in the form of Privacy, Neutrality, Professional Qualification/Conservation and final preference as Honesty. The survey questions prepared in the framework of the assessment of ethical principles according to the relevant regulations (36 expressions) were collected under 9 factors as a result of the factor analysis. The results of this achieved factor analysis, the ethical principles were studied by verifying factor analysis at level 1 and 2. In addition, a model on the ethical principles required to be followed by accounting professionals in the study was suggested. The research data was evaluated using SPSS 20.0 and Lisrel 8.72 package programmes.

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