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

Evren Ayranci ()
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Evren Ayranci: Istanbul AREL University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue 4, 229-237

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.

Keywords: Ethics; ethics codes; accounting; Turkey (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:2:y:2012:i:4:p:229-237

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