Unfair Competition-Ethics Relationship in the Accounting Profession

Ünal Arslan and Metin Kılıç
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Ünal Arslan: Sinop University
Metin Kılıç: Bandırma Onyedi Eylül University

International Journal of Applied Economic and Finance Studies, 2023, vol. 8, issue 2, 24-40

Abstract: Unfair competition is one of the important problems of the accounting profession. Ethics, which is indispensable for the accounting profession, is a phenomenon that directly affects this problem in the profession. Ethics is the basic concept that we encounter when the causes and solution suggestions of the unfair competition problem in the profession are investigated. The level of compliance of professional accountants with the ethical principles created based on this concept affects the extent of unfair competition in the profession. Based on the fact that success in solving the problem of unfair competition will be achieved to the extent of the level of behavior in accordance with ethical principles in the professional activities of professional accountants, it can be said that the relationship between these two concepts is an important issue that needs to be emphasized. This study aims to reveal the problem of unfair competition in the accounting profession and its ethical relationship. In this context, first of all, conceptual information about the problem of unfair competition in the profession, the concept of ethics and the ethical qualities that professional accountants should have are included. In the last part, where the problem of unfair competition in the accounting profession and the ethical relationship is explained, it is stated how violations of ethical principles can lead to unfair competition behaviors and which ethical principles or principles the unfair competition behaviors listed in the Unfair Competition and Advertising Prohibition Regulation can occur as a result of violations.

Keywords: Ethics; accounting professional ethics; unfair competition (search for similar items in EconPapers)
Date: 2023
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