Özet:

Art encompasses all of the work done to influence people's emotions. Cinema is a branch of art just like music, literature, painting and sculpture. Cinema entered the branches of art with the industrial revolution. Cinema, one of the most visible elements of popular culture, while reflecting social values, transfers the social, political, economic and cultural conditions of the period to the screen. The cinema, which reflects the point of view of the screenwriter, producer and director, is a powerful work that allows the audience to identify themselves with the film and to perceive the subject as real life. In Turkish cinema, different professions are presented with sometimes good and sometimes bad features. In this study, the presentation of the representation of the accounting profession in Turkish cinema was investigated. Fifteen films were determined in the study and these films were watched separately by two researchers. Researchers include five ethical behaviors in movies truth and honesty, Objectivity, Professional Competence, Confidentiality, Professional Conduct and ten personality traits Extroverted, Introverted, Critical, Sympathetic, Disciplined, Messy, Worried, Calm, Innovative, Traditional. The obtained information was evaluated and compared by two researchers. The obtained information was evaluated and compared by two researchers. Accountants are generally extroverted, critical, have integrity and professional competence however, it has been observed that sometimes they are inseparable from truthfulness and honesty, and sometimes they can ignore this behavior.

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