MUHASEBE MESLEK MENSUPLARININ MUHASEBE HATA VE HİLE İLE MESLEK ETİĞİNE YÖNELİK ALGI VE TUTUMLARININ İNCELENMESİ: SİVAS İLİ ÖRNEĞİ

Accounting is a comprehensive system that records, classifies, summarizes, reports, analyzes, and interprets the daily financial transactions of economic entities. Within this system, two key factors affect the accuracy of financial statements prepared by organizations: errors and fraud. Accounting errors, fraud, and the concept of professional ethics that develops in relation to these factors are crucial elements of the accounting information system. This study aims to examine the perceptions and attitudes of accounting professionals toward accounting errors, fraud, and professional ethics. Within the scope of the study, the concepts of errors and fraud, as well as the differences between them, are first addressed. Subsequently, the concept of professional ethics is discussed, followed by the development of a survey form. In Sivas, there are 384 accounting professionals registered with the Chamber of Certified Public Accountants and Financial Advisors, of which only 190 are actively working. The perceptions and attitudes of these professionals toward errors, fraud, and professional ethics were examined based on various variables. The survey was distributed to all actively working professionals and conducted face-to-face. Approximately 88.95% of the surveys were completed and returned. A total of 169 professionals who agreed to participate formed the sample for analysis. Descriptive and relational statistical methods were used in the analysis of the collected data. T-tests, ANOVA, Post Hoc, and Tukey tests were employed. Additionally, correlation and regression analyses were conducted to measure the relationships and their intensity among variables. According to the results obtained, a positive correlation was identified between the situations encountered by professionals regarding errors and fraud and the ethical issues they face. In other words, as the frequency of encountering errors and fraud increases, the frequency of encountering ethical challenges also rises.