A study on accounting professional ethics andbehavioral accounting for accounting professionals:The case of ağri province

The science of accounting, which has persisted and evolved over time since ancient days, continues the process of correcting, classifying, recording, reporting, and interpreting information related to transactions that cause changes in the assets and financial resources of companies. The emotions and thoughts, personality traits, social culture, and beliefs of accounting professionals who create and analyze this information significantly influence its formation. This indicates the need to view accounting from a behavioral perspective. Behavioral accounting examines the decisions made by accounting professionals and their impact on the behavior of individuals in professional environments. The most significant sub-element of behavioral accounting is the ethical component. Ethics in the accounting profession is crucial as it signifies the knowledge, impartiality, integrity, reliability, and self-control of its members. Therefore, it is imperative for professionals to be aware of the importance of ethical principles while practicing their profession. In this study, topics such as accounting, the accounting profession, ethics in the accounting profession, and behavioral accounting are conceptually addressed. Additionally, the study employs the survey method, a primary data collection technique used in social sciences. The objective of the study is to investigate whether the ethical judgment levels of accounting professionals working in the Ağrı province, along with the factors that lead to unethical behavior or adherence to ethical principles, vary according to demographic variables. Accordingly, SPSS 23 software was used to evaluate the data, employing descriptive statistical methods such as frequency, mean, and standard deviation. To compare quantitative data between two groups, the Independent Samples T-Test and One-Way ANOVA Test were utilized. To compare quantitative data between two groups, the Independent Samples T-Test and One-Way ANOVA Test were used. As a result, it was found that the impact level of accounting professionals' perception of ethics is moderate, there are no significant differences between some perceptions towards professional ethics and demographic characteristics, but it is possible to predict the factors affecting the unethical behaviors of accounting professionals with at least one subcomponent of ethics. Keywords: Behavioral Accounting, Accounting Profession, Accounting Ethics, Professional Ethics in Accounting.