Muhasebede meslek etiği çalışmalarının irdelenmesi

Abstract

Occupational ethics is an important concept for accounting professionals and accounting professions. It is a necessary concept for this field staff to be able to carry out their work within the framework of professional moral principles and to take the right steps for those who are candidates for this profession. In this context, the aim of the study is to bring together articles and theses written about occupational ethics in accounting and to make a detailed evaluation of them in terms of subject, field of application, data collection technique, methods and results. In addition, within the framework of the findings obtained, the accounting profession is to guide the work to be carried out by determining the current situation and the points felt to be lacking. The articles written about occupational ethics in accounting were accessed through the Google Scholar, Ebscohost and Ulakbim databases. In the theses, the ones with open access were searched by using key words through the thesis center of YOK. As a result of the examinations made, it has been determined that the studies related to accounting profession ethics concentrate on the conceptual framework, accounting profession members and university students who are candidates for accounting profession. The literature, findings and evaluations of the study were carried out in this context. As a result of the study, studies conducted for both professional members and prospective candidates have found that vocational awareness has not been sufficiently developed, training has to be given to prevent unethical behaviors, the taxpayers come at the beginning of the reasons leading to unethical behaviors of the members of the profession and the professions exhibit different behaviors related to ethics.