Author(s): Cengiz GÜNEY∗ Mehmet Suat BİÇER

This study aims to provide information about accountant’s perceptions regarding the ethical behavior of their colleagues showing activity in Erzincan. All data has been obtained by face to face questionnaire method. The resulting raw data were analyzed with SPSS 16.0 . When the responses to the questionnaire taken into account, it is understood that the Cronbach’s Alpha Reliability Coefficient is 0.953. At the end of the research, it is understood that the accountants perform activity in Erzincan perceive their colleagues as operating according to the ethical principles such as "honesty", "impartiality", "professional competence and care", "privacy" and "professional behavior". However, in the responses to the open-ended questions It has been declared that there are some ethical problems caused by the insufficient education, the difficulty of gathering up-to-date information of legislation, insufficient of qualified personnel , inability to charge the fee that is right for their services , insufficient support of the chamber , insufficient illiteracy of taxpayers, unfair competition , lack of sanctions, and failure of institutionalize .


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