MUHASEBE MESLEK MENSUPLARININ ETİK DEĞERLERE YATKINLIĞININ İNCELENMESİ
THE INVESTIGATION OF THE INCLINATION OF ACCOUNTING PROFESSION MEMBERS TO ETHICAL VALUES

Summary/Abstract: Accounting has a very important function in terms of generating information. The information generated by accounting profession should be accurate, honest and reliable. In generating accurate, honest and reliable information, not only laws and standards are sufficient, but it is also important that professional accountants, who generate this information, behave in accordance with ethical principles. Purpose of this study is to measure inclination of accounting profession members to ethical values and to investigate whether inclination of accounting profession members to ethical values differ in terms of various variables (such as gender, age, experience, monthly income, ethical contract signing). Data used in study were collected by e-mail surveys to accounting professional members, whose e-mail address was reached. Non-parametric Mann Whitney U test and Kruskal Wallis test were used to analyze difference. In general, it is understood that accounting profession members participating in research are inclined to ethical values. There was no significant difference in love, justice and cooperation dimensions of inclination to ethical values in terms of gender, age, education level, professional experience period, monthly income and status of ethical contract signing.

• Details
• Contents