Examining the Perception of Professional Ethics among Accounting Professionals and the Effect of This Perception on Unfair Competition: The Case of Kayseri Province

Abstract

Purpose – The main purpose of this research is to determine the professional ethics perception of accounting professionals operating in Kayseri province and the effects of these perceptions and thoughts on unfair competition and to offer solution suggestions accordingly.
Design/methodology/approach – The relational screening model, one of the quantitative research methods, was used in the research. In order to collect data, a survey study was conducted on a voluntary basis in February 2024 on the ethics scale and unfair competition scale among accounting professionals in Kayseri province to 322 professionals.
Results – According to the research results, while there is no significant difference in perceptions of professional ethics and unfair competition based on the variables of title, education level, age, and professional experience duration, a significant difference in the perception of professional ethics has been identified based on the variable of the number of clients. Although it is stated that professional members adhere to ethical values, it is believed that serious ethical issues are encountered in practice. In practice, there is a view that unethical behaviors are widespread due to taxpayer pressure and interests. It is stated that the penalties and regulations applied for unethical situations are insufficient.
Discussion – Professionals may tend to engage in unfair competition by deviating from ethical principles in line with their desire to protect their current portfolios. In the study, a positive, statistically significant, and moderate relationship was found between the perception of professional ethics and the perception of unfair competition. Additionally, the regression analysis revealed that the perception of professional ethics significantly and positively affects the perception of unfair competition (R²=0.230). This situation indicates that individuals with high ethical sensitivity develop greater awareness of unfair competition elements in their profession.