A study on ethics in the accounting profession and professionals' views on ethics

The purpose of this study is to examine the concept of ethics in accounting and to investigate the approaches of professional accountants towards the concept of ethics. It also aims to contribute to increasing the importance given to ethics and ethical education in the accounting profession in our country. The main question of the research is to learn the perspectives of professional accountants towards the concept of ethics. Within the scope of the research, survey questions were asked to professionals in the Istanbul sample. One of the main findings obtained according to the survey results is that almost all of the accounting professionals think that they behave in accordance with the rules of professional ethics. In addition, a large portion of professionals do not see themselves as the cause of errors that may occur during the activities carried out. In addition, participants evaluated the most important reason for errors that may occur as ignorance. The professional ethics scores of the professionals included in the study were measured to be high, and this indicates that the attitudes of the professionals towards ethical values are positive. The answers to the survey questions show that there are many different variables that affect professional accountants' perspectives on ethical values. The most prominent among these variables can be highlighted as their education level, time spent in the profession and legal regulations.