An approach to the principles and the rules of ethics for accountants and a research

It is necessary for the accountants to protect firstly the public benevolence as they are fulfilling the professional activities because the information gained as a result of their activities can affect all segments of the society. Therefore, accountants are in charge of obeying the principles and rules of ethics in additon to laws and professional standards as doing their business. The issue of this survey is regarded as 'An Approach To The Principles and The Rules of Ethics For Accountants and A Research'.It has been tried to analyze the approaches and point of views to principles and rules about ethics for accountants worked in provinces such as Eskişehir, Bursa, Bilecik, Afyonkarahisar and Bolu. At this very point, the survey is designed as three parts; in the first part, the concept of ethics, ethical theories and the words for professional ethics have been explained. In the second part, the relation between development of accountancy and the ethics of professional accountancy and arrangements about professional ethics have been emphasized. As a consequence, at the last part, it has been concluded with the analysis,results of the questionnaire from the total data. In this context, it has been endeavoured to determine the importance of accountancy as a profession for the economies, approaches to professional ethics of accountants and in practice the place about the principles and rules of ethics in the field of professional applications.