A RESEARCH ON ACCOUNTING PROFESSIONAL ETHICS IN NORTHERN CYPRUS (TRNC)

Abstract

In this work, the attitudes of authorized accountants and auditors have been investigated according to the work ethics in TRNC. The research carried out in January 2013, used two survey methods- face to face and convenience sampling-, applied on 100 out of 432 accountant and/or auditors. The research used three dimensional scales by Ege et al (2003). These dimensions are consequently; ?The effective factors which direct the accountants to behave inappropriately?, ?The moral values of accountants? and ?The effective factors which settle the moral rules of accounting?. One sample T-test has been applied to these dimensions having Likert scale in order to calculate averages of effective factors in each dimension. According to this research the main findings constitute these: 1) The most effective factors that lead accountants to behave improperly as ?The sanctions are not deterrent?, ?The inadequate control mechanism?, ?The attitude of public inspectors?, ?Tax policies? , ?The expectations of taxpayers from accountants? and ?The available economic conditions (high inflation, economic crisis etc?)?; 2) The highest moral values are indicated as ?Job qualifications?, ?Righteousness, integrity and impartiality? and ?professional meticulous and attention?; and 3) ?The morals of education in accounting field (especially at universities)?, ?Deterrents by legal arrangements, the attitude of authorities and courts that conducts the investigations?, ?The necessity of increasing the awareness of meticulous implementations of the job ethical standards? and ?The widespread of professionalism? are determined as the most important factors affecting the establishment of moral rules of accounting profession.