The relationships between general work ethics levels of accounting professionals and their perceptions of their colleagues' attitudes towards accounting profession ethics

This study aims to investigate whether there are significant relationships between occupational work ethics levels of accountants and their perceptions of their colleagues' attitudes towards accounting profession ethics. Data, collected from professionals registered in Aksaray SMMM Chamber by a questionnaire consisting of two scales and demographic information, were analyzed using IBM SPSS 25.0. Findings do not indicate significant relationships between demographic characteristics and occupational work ethics levels of accountants; and their perceptions of their colleagues' attitudes towards professional accounting ethics. However, while accountants define their own occupational work ethics levels as high; it has been found that they have different opinions about their colleagues' attitudes towards professional accounting ethics.