The effect of independent accountant financial counseling profession ethical perception on unfair competition behavior: a research for Trabzon SMMMO

The accountancy profession has an undeniable importance for the country's economic development. Financial transactions are not only economic in nature, but also represent a process that concerns stakeholders, society and the state. In the process of accounting, the interests of both stakeholders and the society should be taken into account in the handling of financial events. The correct functioning of this process can be achieved by the compliance of the practices with accounting with the generally accepted rules and principles. In addition, the accountancy profession has a universal and critical position. The length of the working hours and the weight of the workload can affect the formation of a number of undesirable situations in the profession and unfair competition arises. The thesis study includes the content of the accountancy profession, the current competition in the profession and the unfair competition and the sections related to unfair competition relevant legislations and the previous studies. The aim of this study is to present the current competition and unfair competition in the accounting profession with the reasons and dimensions. The study took into account the nature of the files subject to unfair competition in the accountancy profession and applied surveys to apply to the professionals working in the province of Trabzon. The results were analyzed using SPSS Package Program. In the light of the answers given to the questionnaire, it was concluded that unfair competition exists partially; For example, there have been cases such as demanding wages under the minimum wage tariff, renting a professional license and making a number of promises to get a job. Keywords: Unfair Competition, Perception of Professional Ethics, Accounting