A STUDY ON ETHICS: ACCOUNTANTS’ VIEWS IN THE PROVINCE OF ERZURUM

It is observed that ethics, business ethics and professional ethics are among concepts on which the attention of business world and literature focused recently. in this study the views of accountants related to ethics were investigated. the sample of the study is 102 accountants employed in the province of erzurum. findings indicate that accountants are aware of the importance of ethical principles and disapprove unethical conducts but they think that in practice it is possible to be faced to unethical conducts and they expect more educational support from their professional organizations. another result is that the higher level of education or income, the more commitment to ethical principles.