ABSTRACT
Since the early 2000s, ethics has become increasingly significant across professional domains, and ethical standards have been developed in many fields. In accounting, many countries implement the ethical principles established by the International Federation of Accountants (IFAC). In Turkey, these principles have been translated and published by TÜRMOB under the title Ethical Rules Handbook for Professional Accountants. These principles— integrity, objectivity, professional competence and due care, confidentiality, and professional behavior—are widely recognized. However, persistent ethical violations in both global and Turkish contexts 2 raise the question: Does the presence of ethical rules guarantee ethical behavior in the accounting profession? This study emerges directly from that question and evaluates accounting ethics through the lens of the critical paradigm. The analysis is conducted using Jacques Derrida’s (2008, 2014) deconstruction method, which identifies and destabilizes dominant ideas within texts through counter-readings. Within this framework, the official ethical codes are critically examined. The findings reveal that compliance with ethical codes is emphasized over the development of genuine ethical behavior. Ethical practice is often reduced to an appearance of conformity, serving as a mechanism for professional legitimacy rather than reflective moral engagement. This study argues that ethics in accounting increasingly functions as a symbolic system rather than a lived value. Given the lack of prior research in Turkey adopting a critical or postmodern perspective on accounting Since the early 2000s, ethics has become increasingly significant across professional domains, and ethical standards have been developed in many fields. In accounting, many countries implement the ethical principles established by the International Federation of Accountants (IFAC). In Turkey, these principles have been translated and published by TÜRMOB under the title Ethical Rules Handbook for Professional Accountants. These principles— integrity, objectivity, professional competence and due care, confidentiality, and professional behavior—are widely recognized. However, persistent ethical violations in both global and Turkish contexts 2 raise the question: Does the presence of ethical rules guarantee ethical behavior in the accounting profession? This study emerges directly from that question and evaluates accounting ethics through the lens of the critical paradigm. The analysis is conducted using Jacques Derrida’s (2008, 2014) deconstruction method, which identifies and destabilizes dominant ideas within texts through counter-readings. Within this framework, the official ethical codes are critically examined. The findings reveal that compliance with ethical codes is emphasized over the development of genuine ethical behavior. Ethical practice is often reduced to an appearance of conformity, serving as a mechanism for professional legitimacy rather than reflective moral engagement. This study argues that ethics in accounting increasingly functions as a symbolic system rather than a lived value. Given the lack of prior research in Turkey adopting a critical or postmodern perspective on accounting ethics, this work offers an original and timely contribution to the field., this work offers an original and timely contribution to the field.