In firms management accountants ethical decision making processes

The depandent adjective which is used depandent accountant who work at the firms whereas it can not be talked about independent vollition of accountant if accountant doesnt use their vollition freely. İt means this is a fantasy whoever use this word. Ethical decision process includes; a) Knowledge of traditional ethical concepts and teories, and of those relating to the Professional accountant?s work, b) sensitivity to ethical issues and treads in the functional disciplines of accounting, c) abiylitiy to make ethical judgments and decisions based on an understanting and application of ethics knowledge and ethical sensitivity, d) an understanting of organizational and situational concept and the application of ethical, knowledge. İn an economic system which there aren?t ethical control mechanism, even if accountant have ethical ability, he or she cant use their ethical sufficiency freely. Code of organization?s ethical conduct isn?t as the same thing which uses in Turkey as is ?Kurumsal Yönetim İlkeleri?. İnstituation management principle, include a method of manage which doesnt include ethical concept and principles. This stuation isn?t paralell with international ethical aplications at the firm. There are ethical gaps as much as between institiational management principles and instituational ethics system.