Özet:

Ethics is an important and necessary rule in every profession. However, when considering the range of responsibilities of professional accountants, ethics becomes even more important. Research on ethical issues related to the accounting profession has increased in recent years. This study was carried out in order to determine the thoughts of the accounting members of the profession about ethical judgments and the reasons that lead the members of the profession to unethical behaviors. In this context, the study was evaluated in terms members of professionals operating in the province of Elazig. The data were collected by applying a questionnaire to the acounting members of the profession. The obtained data were analyzed with frequency distribution, independent t test and anova test in spss 22 program. It has been seen that taxpayer pressure is one of the main reasons that lead the members of the profession to unethical behavior. It has been determined that the perceptions of the members of the profession regarding ethical judgments in accounting in terms of gender, marital status, experience and education level do not differ significantly. However, it has been revealed that the perception of professional members of unethical behavior in terms of age differs significantly. According to this; It has been determined that the members of the profession in the 25-45 age range behave more unethically than the professions in the over 46 -55 age range.

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