Evaluation of the Concept Of Ethics in Terms of Accounting Profession and Professional Members

Ethics is a form of behavior that distinguishes between right and wrong and prefers what is right. On the other hand, moral behavior is a form of behavior that complies with specific rules perceived as good and correct in society. Ethics in accounting can be expressed as a set of rules that must be followed to present reliable information, considering the current value judgments of society and legal transactions. While providing all these services, professional accountants must be responsible, proven reliable, accurate, and impartial. In this study, the concept of ethics was examined from the perspective of the accounting profession and accounting professionals.