Factors affecting the pro-organizational unethical behavior of accounting professions: The case of the province of Istanbul

The behavior of accounting professionals is shaped by the ethical dilemmas they face, especially elements such as organizational culture and digitalization. The aim of the study is to determine the digitalization of the accounting profession and the impact of unethical behavior of accounting professional members of the organizational culture. The scope of the study is to examine how digitalization plays a role in the accounting profession along with organizational factors such as organizational culture. The method used in the research is based on quantitative research techniques. A survey form was used as a data collection tool and a field study was conducted on accounting professionals operating in Istanbul. Within the scope of the research, data were collected from 568 accounting professional members. The obtained data were analyzed with the SPSS program and statistical methods such as factor analysis, correlation and regression tests were used. The results of the research have shown that the unethical behavior of accounting professionals in the organization is influenced by the organizational culture and digitalization. It has been found that professional members show a greater tendency to unethical behavior, especially in organizations that focus on short-term profit goals with organizational culture pressure. Digitalization, on the other hand, while making accounting processes transparent, their misuse may increase unethical behavior. As a result, this thesis study has revealed that organizational culture and digitalization should be taken into account in order to prevent unethical behavior of accounting professionals. In line with the research findings, it is proposed to increase vocational training and technological supervision systems. Keywords: Digitalization, Organizational Culture, Accounting Professional