Özet:

Behavior and accounting are two concepts that have been frequently encountered recently and have become a branch of science that examines the emotions, thoughts and behaviors of individuals. Behavioral accounting examines in which environment and how decision makers receive data.  The aim of the study is to examine the mistakes made by professional members in the field of accounting in terms of behavioral accounting. Since it provides ease of access to the members of the profession, it was collected in 2022 by online survey method. All survey results were used in the study. There are no limitations in the research. The data were collected by the survey method and transferred to the Microsoft Excel program, edited and cleaned and made suitable for analysis. Kolmogorov Smirnov Normality Test, Exploratory Factor Analysis, Confirmatory Factor Analysis, Reliability Analysis, Mann Whitney U Test, Kruskal Wallis Test and Spearman Correlation Tests were used in the analysis. Data analyses were tested through IBM SPSS Statistics 26.0 (Statistical Package for Social Science) package program. According to the results obtained in the study, there is a significant difference between the marital status, age groups, income groups, duration of professional experience, number of taxpayers and accounting errors of accounting professionals.

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