The examination of ethics issue in the framework of behavioral accounting

Behavioral accounting is one of the new concepts which has an increasing importance in accounting profession. It examines the decisions of accounting professionals, the effect of accounting function on the people of accounting environment and the effect of accounting information on the people who use this information. One of the most important factors that affects the behavioral nature of accounting is ethics. Ethical behavior of the accountant is important to maintain the pıblic confidence of the profession. Ethical judgment ability of the accounting professional effects the decision making stage when ethical dilemmas are encountered at the accounting environment.Behavioral accounting issue is handled conceptually and its practices are explained detailed in this study. Ethics, professional ethics and ethical judgment stages and accounting ethics education issues are are explained in behavioral accounting framework.In the last section of the study, a research is done to determine the ethical judgment levels of the accounting professionals and the effect of the demographic variables on the ethical judgment level scores. The opinions of the accounting prefessionals about ethics, accounting srudents and accounting ethics course are also presented. Ethical judgment levels of the accounting professionals and the effect of of the demographic variables are measured by Defining Issues Test improved by James Rest (1986). Demographic variables and the opinions about ethics, accounting srudents and accounting ethics course are obtained by a inquiry improved by the researcher. Accountin professionals are in the conventional level and ethical judgment levels of the women are higher than men according to the Defining Issues Test. Findings are presented with tables and discussed.