A research on professional ethics and behavioral accounting in accounting: An application in the provinces of Bingöl, Elâzığ and Malatya

Accounting science, which has developed as an applied science since ancient times; continues to measure and process the economic assets and resources of the changing world with human behavior, and to report and evaluate the changes that occur. On the other hand, with the introduction of psychology and sociology into the relevant literature, the validity of economic models based on the assumption that people make rational decisions is gradually losing its effect today. This revealed that accounting should be examined from a behavioral point of view. In behavioral accounting, it has been tried to prove that the effectiveness of qualitative data in the decision-making phase is more effective than quantitative data. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. Ethics, which is one of the sub-elements of behavioral accounting, deals with human values and therefore deals with all judgments and truths about human beings. This term, which is a universal expression; It is based on concepts such as good, bad, right, wrong, justice, crime, value, virtue, conscience. Morality, on the other hand, is the behavior patterns that people adopt and have to comply with in a society. The aim of this study is to determine whether the ethical judgment levels of accounting professionals differ according to demographic variables, and also to determine the factors that cause members of the profession to act against ethical principles and to act in accordance with these principles, through a face-to-face survey conducted on accounting professionals operating in the provinces of Malatya, Elâzığ and Bingöl. And to examine whether these factors differ according to demographic variables. Questionnaire method, which is one of the primary data collection methods frequently used in social sciences, was used in the study. The data were obtained through face-to-face survey method with independent accounting professionals operating in the provinces of Bingöl, Elazığ and Malatya. Key Words: Ethics, Morality, Behavioral Accounting, Accounting Professional Ethics, Professional ethics