(Evaluation of Unfair Competition Perceptions on Accounting Professionals by Analytical Hierarchy Process Method)

Abstract

Purpose – The rapid change that started with globalization in the financial ecosystem has led to the increasing complexity of businesses with digitalization, and the demands and expectations of customer enterprises have changed rapidly in the face of these developments. When the requirements and extra workload brought by both the legislation and the standards are evaluated together with the rapidly increasing number of professionals, it is seen that the competition conditions become increasingly difficult. The main purpose of this study is to measure the perception of unfair competition among professional accountants. Design/methodology/approach – In this study, the interviews with experts in the field were evaluated by analytical hierarchy process and the perception of unfair competition was tried to be revealed. Findings – Unfair competition is one of the most important problems faced by professional accountants. If members of the profession do not comply with the rules of professional conduct and act against the code of ethics and conceptual framework, they may act in a manner that may lead to unjust act. Alternatives were graded according to their members' unfair competition perceptions. Discussion – Professionals should be straightforward and honest to all interested parties in all their professional relations in accordance with the principle of integrity. The principle of integrity mentioned here overlaps at the point of honesty, although the act of unfair competition is not explicitly stated in the TCC (art. 54/2) and the Civil Code (art. 2). Unfair competition is a very broad subject that concerns different parties with its legal aspect and this study is limited to the act of unfair competition in terms of accounting profession. In this context, AHP approach can be used in a holistic perspective, in guiding the efforts to prevent unfair competition in accounting services.