International Journal of Business and Social Science Vol. 3 No. 20 [Special Issue – October 2012] 255 The Problems and Ethical Attitudes of Accounting Professionals Toward Accounting Errors and Frauds: A Model Practice in City of Erzurum Selami GÜNEY Erzincan University Faculty of Economics and Administrative Sciences Erzincan Ramazan BOZKURT Erzincan University Faculty of Economics and Administrative Sciences Erzincan 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. Key Words: Members of Accounting Profession, Ethic, Mistake, Cheat. Introduction Increase in scandals and corruptions experienced in businesses despite high level of education in the society together with the globalizing world proves the justness of jurisdiction and the fact that ethical values should be ranked in education more (DaĢtan, 2009: 282). Therefore, the fact that auditing body of companies takes form of an independent structure with the New Turkish Commercial Code No. 6102 is seen as an important step which is found necessary as a result of companies’ deviating from the principles of transparency and consistency in accounting significantly. Within this process, ethical breakdowns seen in accounting profession due to scandals and corruptions that are frequently heard recently, our country’s being in EU harmonization process and especially the contributions in globalized business operations shouldn’t be ignored. It is observed in studies that problems seen in accounting profession aren’t only moral and ethical as mentioned above. If we need to specify; inadequate professional knowledge of members of profession, losing the importance of prestige of profession, feeling of trust and the importance of profession itself and negligence caused by the stress which emerges because of busy schedule of the profession are leading problems experienced in the profession (Özulucan, Bengü and Özdemir, 2010: 42). Moreover, it is observed in these studies that members of profession have difficulty in collecting payments from their taxpayers and they experience some problems caused by sanctions of strict laws. In the study, notions of ethical problem and cheat in accounting profession were discussed firstly, and then a literature review concerning the studies carried out in our country as directed to members of accounting profession was given. Then in the application part of the study, views and problems of members of accounting profession about the profession were examined and some probabilistic inferences were made by using odds rates.