YILDIZ, Gülsevil Erciyes Üniversitesi - Sosyal Bilimler Meslek Yüksekokulu, Turkey

PROFESSIONAL ETHICS IN ACCOUNTING PROFESSION AND AN APPLICATION CENTER OF KAYSERI

16787

It is a fact that legal arrangements are not enough on their own and that ethics of the profession of accounting are needed to be able to introduce the accounting data orderly, truly and reliably which directly affect the whole community and the economic well being of the community. Under the movement of this reality, the arrangements for the ethics of the profession of accounting in our country have been made and published by TURMOB (Turkish Union of Chambers of Certified Public Accountants and Sworn in Certified Public Accountants). In this study, a field work was performed that aimed to determine what the ethical perceptions of the profession of the uncommitted SMMMs operating in Kayseri were and what the factors were which caused them to turn to unethical applications. In this study, it was aimed to make a contribution to the arrangements of the ethics of the profession and to their applications.

155

Accounting , Accounting Profession , The Ethic of Accounting Professional

Erciyes University Journal Of Economics an‎d Administrative Sciences

178