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- 2018
ETHICAL PERCEPTION OF ACCOUNTING PROFESSIONALS: A RESEARCH IN MALATYAKeywords: Muhasebe meslek mensuplar?,Muhasebe meslek eti?i,Etik alg?s? Abstract: Business structures that have become complex in recent yearshas increased the need for accounting information system and brought the accounting profession to a very important point. Important tasks fall to accounting professionals for accounting profession to reach a well-deserved place and to become a respectable and reliable profession. This study was conducted to investigate the ethical perceptions of accounting professionals, their opinions about unethical behaviors that are conducted during performance of job, factors that cause unethical behaviors and opinions about the solution suggestions. The universe of the research is consisting of the accounting professionals working in Malatya province. A survey is conducted to the accounting professionals within the scope of the study and data obtained are analyzed with SPSS statistics program. According to the results of the research; the high tax rates, the excessiveness of the bureaucracy of state institutions such as the tax department, worthlessness of the accounting profession are among the main reasons for unethical behaviors as per accounting professionals
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