Muhasebe Meslek Mensuplarında Dini İnanışın Meslek Ahlakı Üzerindeki Etkisinin Araştırılması: Batı Akdeniz Bölgesi Örneği
Examination of the Effect of the Religious Belief in the Members of Accounting Profession on Professional Ethics: Example of the Western Mediterranean Region

Summary/Abstract: In this study, it is aimed to examine the effect of religious beliefs of the members of accounting profession on professional ethics. In this respect, a survey has been carried out on 225 members of the profession working in the provinces of Antalya, Burdur and Isparta 177 of them has been included in the study. The data obtained with the survey technique were subjected to frequency and percentage distributions, t-test and ANOVA test using SPSS 20.0 program. In the first part of the study, concepts related to research were discussed, examples from the literature were given in the next part, and in the final section, the hypotheses formed in accordance with the purpose of the research were finished by associating with detailed questions. As a result of the study, it is found that the difference in the effect of the religious beliefs of the members of accounting profession who were voluntarily included in the study in sample restriction on professional ethics was not statistically significant in terms of gender, age, education, title, professional experience and taxpayer number, but the difference in the province variable where the members of a profession operate was significant. It is found that the difference between the responses of the participants active in Burdur and Isparta provinces and the responses of the participants active in Antalya province was statistically significant.

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