International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online)

The Problems and Ethical Attitudes of Accounting Professionals Toward Accounting Errors and Frauds: A Model Practice in City of Erzurum
Selami GÜNEY, Ramazan BOZKURT

Abstract
Accounting scandals which we frequently come across in this century are evidences for human beings’ violation of the rules established with the purpose of living in prosperous conditions for the benefit of some individuals or groups. These violations known as cheat are seen as crime both before the law and in society conscience. However, apart from below mentioned points, people may violate these rules due to such reasons as work stress, density, neglect and similar other reasons and this brings the notion of mistake. Accounting that frequently comes across such kind of cases is faced with losing occupational prestige of members of a profession. Within this context, members of profession have difficulty in producing solution for the problems encountered today. Mistake, cheat and ethics notions in accounting were reviewed in this questionnaire, views of members of accounting profession about the occupation as per their titles and their problems were analyzed and probabilistic inferences concerning title groups were made by using odds rates.

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