Özet:

Acting ethically, professionals make important contributions to profession’s prestige and service quality, causing individuals and institutions to bring the ethical values to the fore and professional organizations to enforce regulations in this regard. In this context, the Union of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey sets up the principles of ethics for its members. In this study, how these regulations are perceived by accounting professionals and businesses that get service from accounting professionals in Turkey is investigated. Two questionnaires prepared for this aim were applied in randomly selected provinces in Turkey. Descriptive statistics and independent group t tests were applied to detect differences between groups. The results show although differences were determined for some of the expressions between the two groups, in general, accounting professionals and businesses expressed their attitude towards participation to the principles of ethics determined as honesty, objectivity, professional competence and care, confidentiality and professional behavior by the Union.

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