The ethic perception in professions of SMMM-YMM and its effect to accounting mistakes and tricks: TRC-1 region analysis

Accounting is one of the most important factors of socioeconomic life and the language of business. The data and informations which are provided by accounting concern business owners, employees, credit instutitions, investors, government and accordingly all society. The certified public accountants, as part of their job, present information in behalf of their clients continuously. Thanks to these provided informations can the businesses understand whether they have reached their determined vision and missions active or not. Governments set their budgets with these informations. The services which will be presented to the society can be presented by the taxes which are collected under favour of these provided informations. While the credit instutitions can decide whether or not to give credit to their clients in the ligt of these provided informations, also an investor in stock market can decide whether or not to purchase share of this business with these informations. It is an undeniable truth that accounting profession member must be self sacrificing, ethic and objective while presenting these informations. The mistakes and deceptions which will be made by accounting profession members during presentation phase will influence business owners, employees, credit instutitions, investors, government and thereby all society. In this study, it is dwelled upon accounting mistakes and deceptions and the subject of accounting profession ethics. First of all the genaral costruction and techniques of accounting have been explained. Then the morality of the accounting profession and in relation to that mistakes and deceptions are examined. Whether accounting profession members attended or not to the ethics educations, which are given by accounting trade association with the aim of minimize accounting mistakes and deception, have been determined. It is aimed to determine whether the attendant profession members have seen any changes or not after attending these educations on preventing mistakes and deceptions, which they have faced or done in their professional life. To reach this goal a survey-based study has been done on profession members working in the TRC-1 Region (Gaziantep, Adıyaman, Kilis). The provided data has been tested with various statistical methods and the results of accounting profession members' attitudes on mistakes and deceptions have been shared. Finally the suggestions have been made to the accounting trade association for costituting ethics culture.