TY  - JOUR
TT  - (Ethical Values in Accountancy and an Application in the city of Sivas)
AU  - Kısakürek, M.Mustafa
AU  - Alpan, Nesrin
PY  - 2010
DA  - July
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 213
EP  - 228
IS  - 47
KW  - Etik
KW  - ahlak
KW  - muhasebe mesleği
KW  - meslek etiği
KW  - muhasebe meslek etiği.
N2  - This paper handles the subjects of business ethics and accounting business ethics via touching the meaning differences between the concepts ethics and morality. In this context, it is strived to be discovered “the judges related to profeesion ethics, reasons behind acting by ethics or behaving nonethical” of those self-employed accountants working in the city of Sivas. Because of incompatibility of the data got from the survey results of self-employed (independent) accountans with normal distribution, it is chosen to apply the Mann-Whitney U and Kruskal-Wallis tests through nonparametrical technics to analyze and evaluate the data. Occupational associates in Sivas, come up with the ideas that “punitive and conscientious enforcement” are effective in obeying occupational code of ethics, “moral weakness of occupational associate” is among the reasons of acting in non-ethical way and finally; “EU adaptation process is supposed to contribute to the improvement of occupational ethics”.
UR  - https://dergipark.org.tr/en/pub/mufad/article/395988
L1  - https://dergipark.org.tr/en/download/article-file/426824
ER  -