Accounting profession and sustainable ethics in the digital age: International comparison

Change is always in question for professional accountants. Digitalization and technological developments in recent years are driving this change. Along with the change, the ethical behaviors expected from professional accountants and the responsibility of acting in the public interest are also increasing. The complexity of the professional environment brought about by rapidly developing technology, digital disruption and mis/disinformation directly affects all organizations and professional accountants. For this reason, professional accountants have to act with "ethical awareness", comply with and observe ethical principles. The subject of this study is the accounting profession in the digital age and research on how ethics can be made sustainable in this age. In this direction, the thesis consists of three main parts, in the first part an overview of the accounting profession, in the second part the ethical phenomenon of the accounting profession, sustainable ethics and the third part, based on the International Federation of Accounting, ethical regulations in the United States, Canada, Australia and Turkey, and changes in these regulations as a result of technological developments and changes are explained comparatively.