Author(s): Cengiz GÜNEY, Mehmet Suat BİÇER

The purpose of this study, which is the continuation of the article titled " Account?ng Professional Ethics And A Research In Erzincan " published on the 45th issue of The Journal of International Social Research; is to determine whether the perceptual dimensions of harmony with the professional ethical principles of their colleagues are related to each other of professional accountants working in Erzincan. In this study, which has a research universe of professional accountants working in Erzincan, data obtained by face to face survey method. The Cronbach's Alpha Reliability Coefficient for the questionnaire form was calculated as 0.953. According to the KolmogorovSmirnov normality test done honesty, impartiality, professional competence and care, confidentiality and perception of professional behavior are not normally distributed with 95% confidence, because the "Sig." values are as small as 0.05. Therefore, Non-Parametric Kendall's tau_B Correlation Analysis was applied in the tests of research hypotheses. The basic hypothesis developed in the framework of the aim of the study is "There is no relation between the professional ethics perception dimensions of colleagues of accounting professionals who are members of Erzincan CPA Chamber". Sub-hypotheses were formed in this frame. The result of this study is; "There is a positive relation between occupational perception dimensions about colleagues of professional accountants who are members of Erzincan CPA Chamber. Correlation coefficients for sub hypothesis are calculated and interpreted in this framework


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