Muhasebe Meslek Mensuplarının Haksız Rekabet Algılarının Analitik Hiyerarşi Süreci Yöntemi ile Değerlendirilmesi
Evaluation of Unfair Competition Perceptions on Accounting Professionals by Analytical Hierarchy Process Method

Summary/Abstract: Purpose – The rapid change that started with globalization in the financial ecosystem has led to the increasing complexity of businesses with digitalization, and the demands and expectations of customer enterprises have changed rapidly in the face of these developments. When the requirements and extra workload brought by both the legislation and the standards are evaluated together with the rapidly increasing number of professionals, it is seen that the competition conditions become increasingly difficult. The main purpose of this study is to measure the perception of unfair competition among professional accountants. Design/methodology/approach – In this study, the interviews with experts in the field were evaluated by analytical hierarchy process and the perception of unfair competition was tried to be revealed. Findings – Unfair competition is one of the most important problems faced by professional accountants. If members of the profession do not comply with the rules of professional conduct and act against the code of ethics and conceptual framework, they may act in a manner that may lead to unjust act. Alternatives were graded according to their members' unfair competition perceptions.

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