Özet:

The accounting profession is a profession that requires those who wish to perform in accordance with the principles and standards that this profession requires to gain knowledge and skills in many fields of expertise in the academic sense and to renew their professional knowledge and skills parallel to the changes and developments that arise after the beginning of the profession as a member of the profession, and to constantly improve their professional skills. This rapid and continuous change in the accounting profession makes it compulsory to be a professional member capable of thinking globally and capable of meeting his needs. Members of the accounting profession in Turkey continue to operate as free accountants (SM) and free accountants (SMMM) as registered in any of the Free Accountant Financial Customer Rooms. Considering that professional members who carry out their professional activities "free" are related to many sub-specialities of the profession and are practicing a large number of (the number of records they hold), it is inevitable that the accounting profession develops their knowledge and skills more than the "dependent" professional members who work in a limited one speciality field. The purpose of the study is to investigate the impact of the working environments on the development of the professional competences of those who perform their profession "free" in their own accounting office and those who perform "dependent" on the workplace in a workplace. By conducting an empirical research on the professional members aimed at this purpose, the work environment has been informed about the impact of professional knowledge, professional skills and professional ethical factors that affect the development of the professional members' professional competencies.