The factors driving independent accountants to mistakes and unetnical behaviours

Independent accounting is an important profession in respect to its relations with the customers as well the state. What makes this profession?s relations with state important is that this profession keeps the accounts, records and makes the calculations concerning customers? all kinds of activities dependent on tax. As a consequence, independent accounting professionals play an important role in the formation of the relations between state and taxpayers. It is extremely important for independent accounting professionals in respect to both taxpayers and state to be loyal to professional ethical values, not to make mistakes while rendering their duties concerning the relations between state and taxpayers. Because the accounting professionals? unethical behavior and mistakes not only bring the taxpayers face to face with various penal responsibilities but also cause tax losses for the state. At the same time customers sometimes want accountants to behave unethically for some reasons such as paying fewer taxes, paying more taxes to strengthen the firm?s image, distributing fewer profits to mergers. Besides independent accounting professionals sometimes do unethical behavior for the leading motives such as considering the tax system unfair, friendship relations with customers, fear of losing customers. The unethical behavior of independent accounting professionals is not only limited as the arranged ones above. In the theory of the study of the accounting professionals? unethical behavior, there are other reasons as a matter of subject. Yet, there are unintentional mistakes made by independent accounting professionals apart from their unethical behavior. These are different from the mistakes considered unethical, made on deliberate for a purpose, on the other hand frauds. If these mistakes are unethical are understood from the `intention? element. Independent accounting professionals sometimes make unconscious mistakes. These mistakes generally stem from either the carelessness of job owner or his ignorance. In this study the strongest factor or factors which encourage independent accounting professionals to make unethical behavior and mistake were searched in the provincial type of stanbul, Bursa, Bilecik, Eskisehir, Kütahya. In addition, in the study, the relation between the main factors causing unethical behavior and some factors became the matter of study