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Muhasebe Mesleği Etik Kuralları ve Bu Kuralların Meslek Mensuplarınca Algılanışı

Year 2005, Issue: 25, 144 - 154, 01.01.2005

Halil Ergün Kudret Gül

Abstract

Bir mesleğin saygınlık kazanabilmesinde etik kurallar önemli bir rol oynar. Diğer taraftan, ekonomik ve ticari yaşamın sağlıklı işleyebilmesi için, muhasebe mesleğine İlişkin etik kuralların oluşturulması gerekmektedir. Ancak, mesleğin bir taraftan kamu ile mükellef çıkarları arasında kalması, diğer taraftan da, parasal işlemlerle ilgili olması, bu meslek üzerindeki baskıları arttırmaktadır.Çalışmada, öncelikli olarak dünyadaki ve ülkemizdeki muhasebe mesleğine ilişkin etik kurallar irdelenerek, Balıkesir il merkezinde faaliyette bulunan meslek mensuplarının meslek etiği kuralları ile ilgili bilgi, düşünce ve algılamaları ortaya çıkartılmaya çalışılmıştır.

Keywords

Meslek Etiği Meslek Etiği Kuralları Muhasebe Mesleği Etik Kuralları.

The Codes of Professional Accounting Ethics and Perception of these codes by Accountants)

Year 2005, Issue: 25, 144 - 154, 01.01.2005

Halil Ergün Kudret Gül

Abstract

The codes of professional ethics play very important role for a profesison in its own survival. On the other hand, ın order to run economic and commercial life properly, the code of professional accounting ethics is necessary. But a dual conflict between private and public interest and monetarial issues have deep impact on professional accounting.In this stıdy, firstly the'codes of professional accounting ethics analyzed in our country and world wide. Secondly, we tried to expose accountant's perception and idea about the codes of professionai accounting ethics who active in Balıkesir County Centre.

Keywords

Professional Ethics The Codes of Professional Ethics The Codes of Professional Accounting Ethics.

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Details

Other ID JA84SB98MU
Journal Section Research Article
Authors

Halil Ergün This is me

Kudret Gül This is me

Publication Date January 1, 2005
Submission Date January 1, 2005
Published in Issue Year 2005 Issue: 25

Cite

APA Ergün, H., & Gül, K. (2005). The Codes of Professional Accounting Ethics and Perception of these codes by Accountants). The Journal of Accounting and Finance(25), 144-154.
AMA Ergün H, Gül K. The Codes of Professional Accounting Ethics and Perception of these codes by Accountants). The Journal of Accounting and Finance. January 2005;(25):144-154.
Chicago Ergün, Halil, and Kudret Gül. “The Codes of Professional Accounting Ethics and Perception of These Codes by Accountants)”. The Journal of Accounting and Finance, no. 25 (January 2005): 144-54.
EndNote Ergün H, Gül K (January 1, 2005) The Codes of Professional Accounting Ethics and Perception of these codes by Accountants). The Journal of Accounting and Finance 25 144–154.
IEEE H. Ergün and K. Gül, “The Codes of Professional Accounting Ethics and Perception of these codes by Accountants)”, The Journal of Accounting and Finance, no. 25, pp. 144–154, January 2005.
ISNAD Ergün, Halil - Gül, Kudret. “The Codes of Professional Accounting Ethics and Perception of These Codes by Accountants)”. The Journal of Accounting and Finance 25 (January 2005), 144-154.
JAMA Ergün H, Gül K. The Codes of Professional Accounting Ethics and Perception of these codes by Accountants). The Journal of Accounting and Finance. 2005;:144–154.
MLA Ergün, Halil and Kudret Gül. “The Codes of Professional Accounting Ethics and Perception of These Codes by Accountants)”. The Journal of Accounting and Finance, no. 25, 2005, pp. 144-5.
Vancouver Ergün H, Gül K. The Codes of Professional Accounting Ethics and Perception of these codes by Accountants). The Journal of Accounting and Finance. 2005(25):144-5.