Ethics and the Accountants in Turkey

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Institute of Interdisciplinary Business Research

Erişim Hakkı


Factors influencing the accountants ethics have attracted attention in Turkey following a series of collapses in the Turkish financial system due to auditing failures and professionals ethic abuse. There is a growing concern over the ethics of professionals today. Unethical dealings in the accounting profession is a concern for most governments. (Finn et al, 1988) In today's auditing scandals fundamentals are not lack of intelligence or education anymore but instead a lack of professional ethics. (Choe Kum-Lung, 2010) This current situation has intensified the importance of accountancy and the accountants perception of ethics in the governance of corporations especially in developing countries. (Barclay and Smith, 2003) This study aims to explore the influence of age and gender towards factors affecting the accountants (Certified Public Accountants) perception of ethics in Turkey. Self-administered questionnaire with scale of 1-5 was used to measure CPA’s perception of ethics with reasonable good score on Cronbach's realibility test. With Cronbach alpha of .718 and KMO (Kaiser-Meyer-Olkin Meaure of Sampling Adequecy) .614 (which sould be greater than .5 for a satisfactor analysis), the reliability of the instrument is considered adequate for this study. Subsequently, we proceeded to our analysis successfully. Results showed that age and gender were significant determinants to factors affecting Certified Public Accountants perception of ethics in Turkey.


Anahtar Kelimeler

Certified Public Accountant (CPA), Ethics, Turkey


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Interdisciplinary Journal of Contemporary Research in Business Temmuz 2011 Sayı.3, Numara.3, İngiltere, ss.167-173.