By the women and the men professional colleagues of accounting commersial morality to perceive methods a field of study area

Social and economic crisis that have been gone on in recent years in Turkey and in the end of this to have appeard social problems,corruption and bribery events and burglaries are very important with regard to show that?s necessity to havings of ethic value judgment. This necessity has casued ethic concept?s take place in more research in literature.In this way; needing to ethic value judgment have appeard spontaneously in accounting profession which is one of the ciritical profession to have been affecting economic life directly. Although accounting professions are coming up with it?s technic dimension, technic dimensions? importance is affiliated with is not to regarded ethic dimension.It ıs prefered that profession must be run to suitable of generally accepted principles,conceptions and standards of accounting eveyrwhere of the world with ethic values chain that includes principles.On the contrary of this proposing, members of accounting profession, always don?t behave suitable of ethic value. In this study, five basic principle?s that are determined by International Accounting Ethic Standards Board has researched perceive of accounting applications and especially gender factor?s influences.Methods of collecting data is prefered survey method. 400 members of accounting profession who are doing activity as a dependent and independent ,has constituted to example mass. Selection of example mass are made of different province of Turkey as a randomly.In this article, understood that there is no meaningful different based on members of accounting professions? perceive of ethic principles.