“ACCOUNTING CULTURAL VALUES OF INDEPENDENT ACCOUNTING PROFESSIONS IN AYDIN” ACCOUNTING-CULTURE RELATIONSHIP

Abstract

One of the most important factors affecting the accounting system of countries is the professional cultural values of those who
perform this business. Each country has cultural values that are shaped by their own social values. The fact that the cultures of
societies are different from each other has been the subject of many field pieces of research to date. This study was prepared to
investigate the influence of the cultural environment which is effective in shaping society to the accounting profession. Gray's
work has been recognized as a pioneer in this work. Gray created this study by associating Hofstede's accounting culture values
with the social culture dimension and adapting the cultural value of the countries to the accounting profession. In our country,
we see the first example of this study in Selahattin KARABINAR's (2005) Accounting Climate study. The purpose of this
study is; is to test the cultural influence to determine in the direction of the perceptions of professional accountants and the
cultural structure that exists in Turkey has been developed by Gray from the classifications proposed by Hofstede as a cultural
issue and the dimensions given by the name "accounting values" are in terms of the positions of professional accountants
operating in the province of Aydın
A 5’-point Likert questionnaire was used in this study. A survey of 120 Financial Advisors registered in Aydın Chamber of
Financial Advisors showed that the cultural dimension of the accountants in Aydın in general; they have the ability to apply
transparency in their professions, the ability to apply them in their informed professions, have a monotony against accounting
practices, and are highly professional in their work.