An accounting values survey of independent accountants in Bursa

Today the main limits of accounting are determined by international standarts, because ofthis accounting systems and applications differ from nation to nation. Cultures of thesocieties influence accounting system and implementation directly besides many things.In this study the accounting values of the employees within the accounting profession inBursa are trying to be identified. In this identification process a survey has been passed. Inthis survey, 7 point Likert scale was used. The survey consists of 2 different parts. Thefirst part is a questionnaire that has 13 questions based on ?current status? and second partis another questionaire that has 17 questions which is named as ?ideal status survey?. Thissurvey has been applied to 240 people that is employed in this spesific process.SPSS 10.0 Program is used for the results of the results of the questionaire. Factoranalysis, frequency analysis and values of accounting analysis are implemented to thequestionaires.The questionnaires are interpreted on the base of 4 aaccounting-culture values determinedby Gray. These values are Status Quo Against Professionalisim, Transparency AgainsPrivacy, Flexibility Against Uniformity and Optimisim Against Conservatism.Key Words: Culture, Accounting, Values of Accounting and Culture, InteractionBetween Culture and Accounting System.