Perceptions of professionals regarding accounting ethics: A study on the provinces of Van, Ağrı, and Hakkari

In accounting professional ethics, social benefit should be at the forefront. Instead of ethical values that change according to personal judgments, basic ethical values accepted both worldwide and in Turkey should be adopted in the accounting profession. In this context, there are basic ethical principles that accounting professionals must comply with. If these ethical principles are followed, professional quality can be achieved and high-standard service can be provided. Therefore, the principles of accounting professional ethics indicate a higher ideal. Therefore, it is of great importance for accounting professionals to act according to ethical principles in order to maintain service quality. In this context, the main purpose of the study is to examine the perceptions of accounting professionals registered with Van SMMMO and operating independently in Van, Ağrı and Hakkari provinces regarding accounting ethics and to determine their differences according to some demographic factors. As a result of the survey conducted on 211 professionals, it was observed that the ethical perception levels of the professionals examined within the scope of the survey were high and that there were significant differences according to demographic factors.