MUHASEBE MESLEĞİNDE ETİK

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Öneri Dergisi
Vol: 5 Issue: 17
MUHASEBE MESLEĞİNDE ETİK

MUHASEBE MESLEĞİNDE ETİK

Pages : 77-92

View : 23 | Download : 10

Publication Date : 2002-01-30

Article Type : Review

Abstract :The aim of this paper is to enlighten the ethical rules of accountants in practice must be obeyed. In this regard, ethical issues in accounting will be discussed in terms of local and international practices. In this study, it has been investigated the ethical rules and professional responsibilities which the accountants must obey. So with this purpose a conceptual framework is developed including accounting profession, the importance of accounting profession, characteristics and integrity of accountants, ethical conduct, ethics in accounting and the need for the integrity and ethics in accounting profession. We have also examined AICPA's (The American Institute of Certified Public Accountants) Code of Professional Conduct, regulations of the IFAC (International Federation of Accountants) and EU (European Union), laws and regulations of Turkey, and finally the regulations and obligations of TURMOB (Union of Chambers of Certified Public Accountants of Turkey).
Keywords : Muhasebe mesleğinde etik, Muhasebe

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