The Effects of Socio-Cultural Variables on the Application of Ethical Standards for Turkish Accountants

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KARTAL A., BOZOK M. S.

SOUTH EAST EUROPEAN JOURNAL OF ECONOMICS AND BUSINESS, vol.6, no.1, pp.7-12, 2011 (ESCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 6 Issue: 1
  • Publication Date: 2011
  • Doi Number: 10.2478/v10033-011-0001-3
  • Journal Name: SOUTH EAST EUROPEAN JOURNAL OF ECONOMICS AND BUSINESS
  • Journal Indexes: Emerging Sources Citation Index (ESCI), Scopus
  • Page Numbers: pp.7-12
  • Keywords: Ethical standards, Culture, Accountants, Hofstede's measures, Ethical behavior
  • Anadolu University Affiliated: Yes

Abstract

Ethical standards are needed for all professional organizations and associations. One of the most important ethical standard applications that belong to the accountants can be given as example for these applications. At the same time, it is also the case that the application of these standards will be affected according to the sociocultural values of the society concerned. Therefore we should examine the effect of social-cultural values on accountants' behavior in each society separately.