Business & Management Studies: An International Journal

Yazarlar: Vedat EKERGİL, Ahmet ONAY

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Özet: Accounting is a profession in which the community expects a high degree of commitment to ethical values. Accounting profession ethics brings limits on behaviours of professional members due to laws, societal values and traditions in order for professional activities to be carried out as required. IFAC, the accounting profession of the global profession, has published a Code of Ethics for Accounting Professionals Handbook, which has been comprehensively taken into account by the ethical principles that must be observed by accountants. IFAC's work has led many countries as well as legal arrangements in our country. Our study has been tested on the sample consisting of professional members and business owners / managers operating in Eskişehir province where the accountants' ethical principles are taken into consideration in their occupational behaviour. The data obtained from the accountants are analysed in terms of gender, professional experience and the number of taxpayers held and the data obtained from taxpayers are analysed in detail in terms of the operating period of the enterprises and the fee paid for accounting services.The opinions of accountants are not differentiated by gender but they are different depending on professional experience and number of taxpayers possessed.On the other hand, it was determined that the opinions of taxpayers differ according to duration of operations of taxpayers, but they do not differ according to units they paid for accounting services. In addition, analyses were made about the views of accountants and taxpayers on their professional ethics in general.

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