Can the regulations prevent the unethical behaviours in accounting profession? A philosophical approach on the case of Turkiye Online publication date: Tue, 21-Oct-2014
by Mehmet Özbirecikli; Batuhan Güvemli
International Journal of Economics and Accounting (IJEA), Vol. 2, No. 4, 2011
Abstract: This exploratory research aims to determine the unethical behaviours encountered in the accounting profession in Turkiye and evaluate them from a philosophical point of view. An in-depth interview was applied to the accounting academics and accounting-related professionals in order to obtain unethical behaviours throughout accounting process. In this study, 44 unethical behaviours creating crucial unethical consequences were determined. The fields of unethical behaviours throughout accounting process from stage of acceptance of clients to tax examination stage were also determined and shown in the form of a table. The unethical behaviours are classified in terms of three criteria: 1) accounting professionals' relations with related parties; 2) the stages of the accounting process; 3) the ethics values. The findings indicate that the ethics values 'integrity' and 'professional behaviour' are the most suffered from violations. Unethical behaviours resulting from clients have considerable dominancy in the stages of documentation and recording of transactions. Accounting professionals violating ethics values are not conscious of negative consequences of their unethical behaviours and others who could be affected by their unethical behaviours.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Economics and Accounting (IJEA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com