Ethical principles in accounting and an application in Mersin

In society, moral rules are all about society. The concept of ethics is also expressed as a Professional phenomenon at the same time as a social phenomenon. Occupational ethics are generally expressed in the form of concrete ethical conception of Professional areas.Responsibility brings the foundation of the professionethic. Responsibility is expressed as the feeling of accepting the results of the activities that the people are doing about the behavior the yare responsible for and the activities the yare responsible for, while they vary according to social values. According to the concept of society expressed in modern times, it is the power ethical responsibility that people support in their ethical behavior.It is thenotion of conceptethics, which is one of the most important responsibilities of accountants, which should be considered in accounting profession as well as in all other professions. Today, the presentation of financial information to the public in a properim partial, independent and reliablemanner is directly related to the perceptions of Professional ethics of accountants.The commercial, social and economic life in the society can be reconciled with the Professional behavior of accounting professionals in accordance with ethical rules. Members of accounting professions who conform to ethical rule sand principles will be perceived as the right person in society and will become more successful in their work.This research is designed to Express the perception of accounting profession ethics and to set an example for the studies conducted on this field. In the first part of the study, the concept of ethic swase valuated in terms of concept. In the second part, accounting profession ethics are discussed. In the third and last section, a survey study was conducted for the purpose of the research. 200 people were included in the survey. The obtained data were analyzed in the SPSS program and the finding swere revealed. The findings were completed by finalizing the findings.