Akademik Veri Yönetim Sistemi
Global İşletme Araştırmaları Kongresi, 26 Mayıs - 27 Ocak 2016, cilt.2
Work ethics is the set of rules which are generally accepted and adopted by members of a profession in business life. Individuals working at the same profession must act proper to these rules. Particularly, violation of these rules by members of accounting profession during their professional activities could affect major part of the society. Thus in this research, the purpose is to determine and develop a new model on how public accountants in Eskisehir perceive the "Regulation Regarding Ethical Principles" which prepared by TURMOB (Turkish Union of Chambers of Certified Public Accountants and Sworn in Certified Public Accountants). A questionnaire which consists of two sections is used for gathering data about the topic. Explanatory and confirmatory factor analyses are used for data analysis. Consequently, accountants' ordering of fundamental Ethical principles in terms of significance from 1 to 5 is as follows: First choice is professional conduct and following ones in sequence are confidentiality, impartiality, professional qualification/ care and honesty. As the consequence of factor analysis, questionnaire items (36 phrase) which prepared in accordance with related regulation combined under 9 factors. Further, through these factorial analysis results, ethical principles are examined by 1nd and 2nd level confirmatory factor analysis. Besides, a model of ethical principles for accounting professionals is proposed. SPSS 20.0 and LISREL 8.72 software packages are used for data analyses.