Accountant women's professional problems because of discrimination against women and a field work in İstanbul

In our country, the profession of accountanship had legal dimension with the profession law number 3568 which was enacted in 13th June 1989. When the development of this profession is observed, it is seen that accountantship was dependent on the legal arrangement since 1880s. Because the profession of accountantship, which was arranged in world countries in 1880s, could reach this position much later in our country, profession of accountantship includes many problems. In this research, it is started to investigate by means of the members of the profession who face the same difficulties. The member profile that carry out the profession of accountantship was investigated and especially the scarcity of women members of accountancy profession attacted attention. This sexuality factor that is realized in the stage of determining thesis subject, makes us look from the aspect of sexual discrimination towards women members of accountancy profession after investigations.In researches which were carried out in The Higher Education Council thesis service and in the scanning of literature; studies including women members of accountancy profession weren't encountered. Not being any research made in this field makes our reserach original.The studies including the problems of the profession generally is present, but especially when women are discussed, the dimension of problems increase. It is observed that women, from liable people to the professional organizations, from institutions to foundings, up to family responsibilities, almost in all subjects, face with more problems than men do.Total number of women members of accountancy profession in Turkey is 14.461 . In negotiations with women members of accountancy profession having Public accountant and Certified Public Accountant degree, apart from the generally faced problems of the profession, it is stated that some problems are faced far more in comparison with men colleagues of the profession and some of the problems originates only from being women. As an instance, women who had difficulties in obtaining liable people and providing customer dependency especially because of being a women, expressed that they had more problems than men had when the subjects of having probblems with professional organizations and collecting money from liable people are considered. Moreover, factors like long daily work, not having the concept of working, educational and cultural level of liable people's billfold, the carelessness shown to the job agreement between sides lead problems in profession.When subject is observed from the points of the prediction of this professional problems originating from being women and discrimination based on sexuality; in literature it is seen that there is a discrimination based on sexuality against women, all world countries accept this and even make studies in international platform by means of producing solutions. Both the studies defining discrimination towards women and explaining the sides, the reasons the effects of discrimination given by United Nations and European Union; and agrrements like CEDAW (Convention on the Elimination of all forms od Discrimination Against Women) prove that discrimination against women is accepted by world authority.In first part of thesis study, before discrimination based on sexuality specificly, the subjects of what discrimination is generally, positive and negative discrimination, in which fields women face with discrimination, what its dimensons are, to whom and by which sides it is made, are explained through literature search. The study attracted attention on which fields sexual discrimination towards women is made with considering negative discrimination and especially its negative results occuring in women's labor life. Because an invisible reason which differentiates the jobs whether they are for women or men, is under consideration. The profession of accountancy is included in this discrimination and is accepted as a job for men. For this reason, every stage of discrimination in labor life is seen in the profession of accountancy.In the second part of the study, the position of women in social, family and labor life throughout history is taken into consideration. Women members of accountancy profession is need to be considered as women before all else. To show how a woman has a position in almost all countries- from every place of world to Turkey-, in every era and in every religion; the story of women is told in the history of world and Turkey.Women members of accountancy profession are affected from all the developments in historical process, from all the effort, from all the obstacles, and the explanation of difficulties which are based on discrimination faced in the profession of accountancy, is discussed in the third part. In this part, all aspects from the description of accountancy to its historical development are explained and finally statistical information of women members of accountancy profession is given.For the application of the thesis study, public survey as a method of collecting datum is used. Due to the fact that there is no model study giving emphasis to the professional problems of women members of accountancy profession in literature; through public survey, problems in which women members of accountancy profession have probably face, are tried to search and for this reason, some questions are directed towards them.In this study, the density of women's problems in labor life because of sexual discrimination is claimed and by means of public survey it is understood that some of the problems occur both because of professional reasons and because of being women in other words discrimination based on sexuality.In the end of our study, our thesis 'women members of accountancy profession experience professioal problems because of discrimination based on sexuality' is proved.