The Perception Of Profession Accountants About Professional Ethics: Samsun Sample

Erdal Yılmaz; Suat Yıldırım; Hüseyin Hüsnü Bahar

doi:10.25095/mufad.396513

Serbest Muhasebeci Mali Müşavirlerin Mesleki Etik Algısı: Samsun Örneği

Year 2015, Issue: 65, 27 - 42, 01.01.2015

Erdal Yılmaz Suat Yıldırım Hüseyin Hüsnü Bahar

https://doi.org/10.25095/mufad.396513

Cited By: 8

Abstract

Bu araştırmanın amacı Samsun İlinde bağımsız çalışan muhasebe meslek mensuplarının TÜRMOB etik yönetmeliğini nasıl algıladıklarının ve genel etik değerler konusundaki görüşlerinin incelenmesidir. Bu amaçla hazırlanan anket formu Türkiye’de Samsun ilinde uygulanmıştır. Verilerin analizi için betimsel istatistiklere yer verilmiş, kıdem durumuna göre gruplar arası farkları karşılaştırmak için tek yönlü ANOVA testi kullanılmıştır. Sonuç olarak, muhasebe meslek mensuplarının kıdem durumuna göre genel etik alt ölçeği ile ölçek toplam puanlarında kıdemli meslek mensupları lehine anlamlı ölçüde değiştiği tespit edilmiştir. Dürüstlük alt ölçeği ile mesleki yeterlilik ve özen alt ölçek puanlarında kıdem değişkenine göre anlamlı bir farklılık tespit edilememiştir.

Keywords

Etik, Mesleki Etik, Muhasebe, Muhasebe Meslek Mensubu.

The Perception Of Profession Accountants About Professional Ethics: Samsun Sample

Year 2015, Issue: 65, 27 - 42, 01.01.2015

Erdal Yılmaz Suat Yıldırım Hüseyin Hüsnü Bahar

https://doi.org/10.25095/mufad.396513

Cited By: 8

Abstract

The aim of this study is to investigate how the profession accountants in Samsun perceive the ethics regulations and their general view on general ethics values. The questionnaire form prepared on this purpose has been applied in Samsun, Turkey. Oneway Anova Tests was applied in order to determine the descriptive statistics and the oppositional point of views among groups. As a result, it has been observed that perception of general ethics points and total scale points of senior members is found high than junior members. In addition, according to seniority between members was not founded any difference point of honesty sub scale with professional competence and care sub scale.

Keywords

Ethics, Profession Ethics, Accounting, Accounting Profession.

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Details

Other ID	JA84HC28AK
Journal Section	Research Article
Authors	Erdal Yılmaz This is me Suat Yıldırım This is me Hüseyin Hüsnü Bahar
Publication Date	January 1, 2015
Submission Date	January 1, 2015
Published in Issue	Year 2015 Issue: 65

Cite

APA	Yılmaz, E., Yıldırım, S., & Bahar, H. H. (2015). The Perception Of Profession Accountants About Professional Ethics: Samsun Sample. The Journal of Accounting and Finance(65), 27-42. https://doi.org/10.25095/mufad.396513
AMA	Yılmaz E, Yıldırım S, Bahar HH. The Perception Of Profession Accountants About Professional Ethics: Samsun Sample. The Journal of Accounting and Finance. January 2015;(65):27-42. doi:10.25095/mufad.396513
Chicago	Yılmaz, Erdal, Suat Yıldırım, and Hüseyin Hüsnü Bahar. “The Perception Of Profession Accountants About Professional Ethics: Samsun Sample”. The Journal of Accounting and Finance, no. 65 (January 2015): 27-42. https://doi.org/10.25095/mufad.396513.
EndNote	Yılmaz E, Yıldırım S, Bahar HH (January 1, 2015) The Perception Of Profession Accountants About Professional Ethics: Samsun Sample. The Journal of Accounting and Finance 65 27–42.
IEEE	E. Yılmaz, S. Yıldırım, and H. H. Bahar, “The Perception Of Profession Accountants About Professional Ethics: Samsun Sample”, The Journal of Accounting and Finance, no. 65, pp. 27–42, January 2015, doi: 10.25095/mufad.396513.
ISNAD	Yılmaz, Erdal et al. “The Perception Of Profession Accountants About Professional Ethics: Samsun Sample”. The Journal of Accounting and Finance 65 (January 2015), 27-42. https://doi.org/10.25095/mufad.396513.
JAMA	Yılmaz E, Yıldırım S, Bahar HH. The Perception Of Profession Accountants About Professional Ethics: Samsun Sample. The Journal of Accounting and Finance. 2015;:27–42.
MLA	Yılmaz, Erdal et al. “The Perception Of Profession Accountants About Professional Ethics: Samsun Sample”. The Journal of Accounting and Finance, no. 65, 2015, pp. 27-42, doi:10.25095/mufad.396513.
Vancouver	Yılmaz E, Yıldırım S, Bahar HH. The Perception Of Profession Accountants About Professional Ethics: Samsun Sample. The Journal of Accounting and Finance. 2015(65):27-42.