IDEAS home Printed from https://ideas.repec.org/a/vrs/seejeb/v6y2011i1p7-12n1.html
   My bibliography  Save this article

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

Author

Listed:
  • Kartal Ali

    (Faculty of Economics and Administrative Sciences, Anadolu University)

  • Bozok Mehmet

    (Open Education Faculty, Anadolu University)

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.If we know the influence of these variables on the behavior of the individuals concerned, we can establish special additional rules and regulations for that specific society. In this way, the negative effects of the application of ethical standards on ethical behavior in each specific society can be eliminated.For this reason, this paper will provide information on ethical standards for accountants and explore the possible influence of socio-cultural values on accountants in connection with Hofstede's research. We will then try to determine these relationships from the viewpoint of Turkish accountants through our research. Our paper will conclude with suggestions on how to enhance the code of professional conduct in Turkey.

Suggested Citation

  • Kartal Ali & Bozok Mehmet, 2011. "The Effects of Socio-Cultural Variables on the Application of Ethical Standards for Turkish Accountants," South East European Journal of Economics and Business, Sciendo, vol. 6(1), pages 7-12, April.
    • Handle: RePEc:vrs:seejeb:v:6:y:2011:i:1:p:7-12:n:1
    DOI: 10.2478/v10033-011-0001-3
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/v10033-011-0001-3
    Download Restriction: no
    File URL: https://libkey.io/10.2478/v10033-011-0001-3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:seejeb:v:6:y:2011:i:1:p:7-12:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.