Muhasebe mesleğinde etik dışı davranışlara neden olan durumlar: Denizli ilinde bir uygulama

Abstract

Concepts of ethics and morality have been attached further importance every day. Unethical behaviors are not only related with current environment but also all society. Like all professional groups, various specific issues are encountered in the accounting profession. Socially-related unethical behaviors in accounting profession are mostly encountered as tax evasion, financial mistakes, ignoring social responsibility concept. Resolution of ethical issues would contribute in economic development in the society and develop social welfare.Members of accounting profession are required to have social responsibility. However, members of this profession could sometimes ignore ethical consideration because of various flaws.In the present study on accounting profession, factors causing unethical behavior were investigated by means of a survey prepared for members of accounting profession. Purpose of the study is to determine the factors that cause unethical behaviors of accounting professionals. This study was conducted on professional members registered with the Denizli Chamber of Certified Public Accountants 187 members of accounting profession participated in the survey.As a result of the analysis, the variables effective on ethical perceptions of members of accounting profession were determined as professional title, age, education level, number of bookkeeping, and gender. On the other hand, monthly average income level was found to be ineffective on their perceptions