The aim of this study is determined as the ethics in accounting profession and the reasons that lead financial advisors to behave unethically. In the study, independent financial advisors and certified public accountants in Nevsehir province were defined as the universe. In the research, a survey was conducted to 65 professional members. According to the answers given to the statement that was the basis of the study, "I always act in accordance with the ethical rules of profession as a profession member", the mean was obtained as 2.95 and standard deviation as 0.944. Professionals in Nevsehir province stated that factors effecting the education in the development of professional ethics (mean 4.69) are in the first place, and the social factor is in the second place (mean 4.44). Additionally, the reason for the participant professionals to abstain from unethical behaviors was determined as their own conscience, which is more effective than third parties (such as state, national spirit, financial losses). Finally, certain limitations of this study were stated and some suggestions were made for future research studies in this subject.
Professional Ethics, Unethical Behavior, Financial Advisors, Accounting
|Author :||- Eda KÖSE, Mehmet Emin ALDEMİR|
|Number of pages:||1-15|