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The aim of this study is to examine the sensitivity of men and women profesional accountants to comply with professional rules in terms of discipliniary penalties in Turkey. For this purpose, discipliniary penalties imposed in the form of ‘Retention of Professional Activity Temporarly’, ‘Removing the Chartered Title’and ‘Dismisal from Profession’ towards professional accountants were compared in terms of gender using descriptive analysis method  during the 2001-2015. The results show that 1367 of the total 1508 disciplinary penalties is given in the form of Retention of Professional Activity Temporarly, Removing the Chartered Title, and Dismisal from Profession imposed on men and 141 of these penalties applied to the women professional accountants. The findings show that disciplinary penalties received by women professional accountants are quite a few compared to the men colleagues during the 2001-2015. The results of the study showed that the sensitivity of women professional accountants to the professional rules are more than the sensitivity of men professional accountants. OzetBu calismanin amaci, Turkiye’deki kadin ve erkek muhasebe meslek mensuplarinin mesleki kurallara uyum konusundaki duyarliliklarini disiplin cezalari yonunden incelemektir. Bu amacla, muhasebe meslek mensuplarina 2001-2015 doneminde uygulanan ‘Gecici Olarak Mesleki Faaliyetten Alikoyma’, ‘Yeminli Sifatini Kaldirma’ ve ‘Meslekten Cikarma’ disiplin cezalari, tanimlayici analiz yontemi kullanilarak cinsiyet yonunden karsilastirilmistir. Calisma sonuclari, Gecici Olarak Mesleki Faaliyetten Alikoyma, Yeminli Sifatini Kaldirma ve Meslekten Cikarma seklinde verilen toplam 1508 disiplin cezasindan 1367’sinin erkek, 141’inin ise kadin muhasebe meslek mensuplarina uygulandigini gostermektedir. Elde edilen bulgular, 2001-2015 doneminde kadin muhasebe meslek mensuplarinin almis olduklari disiplin cezalarinin erkek meslektaslari ile karsilastirildiginda oldukca az sayida oldugunu gostermektedir. Calismada elde edilen sonuclar, kadin muhasebe meslek mensuplarinin mesleki kurallara duyarliliginin erkek muhasebe meslek mensuplarindan fazla oldugunu gostermistir.

journal of human sciences

The comparision of accounting professionals’ sensitivity to professional rules in terms of gender: A study in terms of discipliniary penalties in 2001-2015&lt;p&gt;Muhasebe meslek mensuplarının mesleki kurallara duyarlılığının cinsiyet yönünden karşılaştırılması: 2001-2015 disiplin cezaları yönünden bir inceleme