An attempt to evaluate the perception of ethics among Turkish accountant professionals

Abstract

This paper aims to investigate the ethical perceptions of Turkish accounting professionals. Ethical perceptions with respect to individual’s cultural background is explored through heavily conducted literature review. The theoretical framework of the study is based on national and international publications. In the literature survey, it is observed that perception of ethics notion by Turkish accounting professionals is still unclear at certain points. On the other hand, as ethical behavior is not achieved over night, thoroughly conducted research sheds light on the fact that formation of ethics, among other reasons, is directly affected by culture.