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Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes

Author

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  • Evren Ayranci

    (Istanbul AREL University)

Abstract

The official and written ethical principles that accountants are required to comply with in Turkey are discussed briefly in this study. Various aspects of these principles gathered under a specific regulation are criticized. It is ultimately concluded that some instances will arise during professional decision making in which even the regulation will be inadequate, where accountants will have to rely on their own conscience.

Suggested Citation

  • Evren Ayranci, 2012. "Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 229-237, October.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:4:p:229-237
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    References listed on IDEAS

    as
    1. Samuelson, Paul A, 1977. "A Modern Theorist's Vindication of Adam Smith," American Economic Review, American Economic Association, vol. 67(1), pages 42-49, February.
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    More about this item

    Keywords

    Ethics; ethics codes; accounting; Turkey;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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