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