Ethics and Perception of Ethics of Accounting Professionals-Yalova Case
Yazarlar (2)
Prof. Dr. Ferhat SAYIM Yalova University, Türkiye
Ozlem Usman Yalova University, Türkiye
| Makale Türü | Özgün Makale (ESCI dergilerinde yayınlanan tam makale) | ||
| Dergi Adı | MALIYE DERGISI | ||
| Dergi ISSN | 1300-3623 Wos Dergi | ||
| Makale Dili | İngilizce | Basım Tarihi | 01-2016 |
| Cilt / Sayı / Sayfa | 0 / 170 / 131–146 | DOI | – |
| Makale Linki | https://scholar.google.com/scholar?cluster=8681844713600584434&hl=en&oi=scholarr | ||
| UAK Araştırma Alanları |
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| Özet |
| The existence of professional ethical principles is important while performing the accounting profession in accordance with the basic accounting principles as well as legal regulation. In this study ethical definitions are discussed in the literature, the concept of professional ethics is examined additionally. The basic question of the study is what the professional accountants understand from the ethical concept and what the common perception is. Professional ethics perspectives and perceptions of professional accountants working in Yalova on ethical issues were examined by using semi-structured interviews with face-to-face method. Common perception was analyzed via the answers obtained from the survey and brought together on the basis of questions and issues. In this way, the findings and recommendations have been mentioned in the last part of the present study. |
| Anahtar Kelimeler |
| Accounting Profession | Ethic | Work Ethic |
