The Effects of Socio-Cultural Variables on the Application of Ethical Standards for Turkish Accountants

Ethical standards are needed for all professional organizations and associations. One of the most important ethical standard applications that belong to the accountants can be given as example for these applications. At the same time, it is also the case that the application of these standards will be affected according to the sociocultural values of the society concerned. Therefore we should examine the effect of social-cultural values on accountants' behavior in each society separately.

If we know the influence of these variables on the behavior of the individuals concerned, we can establish special additional rules and regulations for that specific society. In this way, the negative effects of the application of ethical standards on ethical behavior in each specific society can be eliminated.

For this reason, this paper will provide information on ethical standards for accountants and explore the possible influence of socio-cultural values on accountants in connection with Hofstede's research. We will then try to determine these relationships from the viewpoint of Turkish accountants through our research. Our paper will conclude with suggestions on how to enhance the code of professional conduct in Turkey.