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- Title
Serbest Muhasebeci Mali Müşavirler Meslek Etiği Algısı: Mersin İli Örneği.
- Authors
KURTLAR, Murat
- Abstract
The accounting profession plays an important role in society. Investors, creditors and employers rely largely on the accounting profession for financial reporting, effective management of financial resources and consultancy services. It is extremely important that the financial data produced by accounting is truthful and reliable. Because the effective and efficient functioning of the markets depends on truthful and reliable information. The fact that the information contained in the financial reports is truthful and reliable also depends on the professional ethical rules of the accounting professionals. For this reason, it is necessary for the members of the profession to act according to the professional ethical rules and to internalize the professional ethical rules in the performance of the activities for the accounting profession. Scandals in the accounting field such as Enron and Worldcom have led to the loss of trust in both companies and the accounting profession. This situation has brought up the debates on professional ethics and morality. The purpose of this research is to reveal the professional ethics perception of accounting professionals operating in Mersin and whether this perception differs in terms of education level, work experience, number of taxpayers, working style and monthly average income.
- Subjects
MERSIN (Mersin Ili, Turkey); PROFESSIONAL ethics; FINANCIAL statements; ACCOUNTING ethics; INVESTORS; EFFICIENT market theory; SCANDALS
- Publication
Cag University Journal of Social Sciences, 2023, Vol 20, Issue 1, p81
- ISSN
1304-8392
- Publication type
Article