A Study on Unfair Competition Perceptions of Accounting Professionals in Karaman Province

It has been tried to determine the level of knowledge of the professional accountants about the concept of unfair competition in the accounting profession, the legal consequences of the concept and the types of unfair competition in the Turkish Commercial Code (TCC). The financial practices of unfair competition and the suggestions of the members of the profession were included in the study and the opinions of the members of the profession were revealed. The data of the research were prepared in accordance with qualitative analysis. The sample group consists of fifteen participants selected from the Independent Accountant and Financial Advisors operating in the province of Karaman. Convenience sampling, which is one of the purposeful sampling methods, which is a qualitative research method, was used. Six themes were determined for the study. The study was supported by Nvivo package program. According to the findings obtained from the qualitative data in the research, it has been determined that the accounting professionals have sufficient knowledge about the concept of unfair competition, its legal consequences and the types included in the TCC. The common attitude of the participants towards their financial practices was determined and the suggestions regarding unfair competition were evaluated.