@article{2017,title={A RESEARCH ON THE VIEW OF THE MEMBERS OF PROFESSION ABOUT ACCOUNTING PROFESSIONAL ETHICS: THE CASE OF ADIYAMAN},abstractNode={This study was conducted to make suggestions for popularizing adoption of ethical principles that are determined by TÜRMOB (Turkish Union of Chambers of Certified Public Accountants and Sworn in Certified Public Accountants) and that SMMMs must adapt when they perform their activity. In this research perceptions of SMMMs in Adıyaman about ethical principals were determined by means of a questionnaire. Factors of unethical behaviour and factors of deterring from such behaviors were determined. Members of profession were expected to make use of importance gradation for each of ethical principals. According to the conclusion of the research, it is a necessity to create ethical principles that are inflexible and manageable based on common value judgement. According to the members of profession, taxpayers’ not delivering necessary documents in time is one of the leading factors for unethical behaviors . Education is the leading factor of deterring from unethical behaviours. Both adding lessons of accounting professional ethics in the related training programs to the candidates of profession and conferences and seminars held by the professional chamber will be useful in the aspect of popularizing professional ethics.},author={Arzu MERİÇ-- Mehmet KAYGUSUZOĞLU},year={2017},journal={The Journal of Academic Social Science}}