Accounting Profession in the Centenary of the Republic of Türkiye: A Study on Certified Public Accountants

The present study aims to determine whether the motivations of Certified Public Accountants (SMMM) for choosing the accounting profession and their levels of professional satisfaction differ according to their demographic characteristics. Although there are studies in the literature in which accounting professionals are included as the sample group, studies that exclusively focus on Certified Public Accountants (SMMMs) as the sample appear to remain relatively limited. Therefore, this research aims to fill this gap in the existing literature. In line with this objective, a measurement instrument was prepared by drawing upon various studies available in the literature. Subsequently, a survey was administered to 287 Certified Public Accountants operating in the TRC3 region of Türkiye (Mardin, Şırnak, Siirt, and Batman). The survey data are examined using IBM SPSS 25, employing frequency analysis, exploratory factor analysis, reliability analysis, normality tests, independent samples t-tests, and one-way ANOVA (analysis of variance). According to the findings derived from the analyses, the motivations of Certified Public Accountants for choosing the accounting profession do not differ significantly in terms of gender and marital status, whereas significant differences were identified with respect to working style, educational level, age, and professional experience. It is also demonstrated that the professional satisfaction of SMMMs does not differ in terms of gender, marital status, and educational level, whereas it differs with respect to working style, age, and work experience.