Relationships between the ethical positions of accounting professionals and their attitudes towards accounting profession ethics

This study aims to investigate the relationships between the ethical positions of accounting professionals and their attitudes toward professional ethics in accounting. The data were collected from accounting professionals through a questionnaire comprising demographic information and two distinct scales, and were statistically analyzed using IBM SPSS 25.0 software. The findings indicate some statistically significant relationships between the ethical positions of accounting professionals and their attitudes toward professional ethics. Moreover, some statistically significant differences were identified between their demographic characteristics and both their ethical positions and their attitudes toward professional ethics.