THE PROBLEMS FACED BY PROFESSIONAL ACCOUNTANTS IN ERZURUM AND EFFECTS ON THEIR BURNOUT OF THESE PROBLEMS
The aim of the study is to investigate the problems of the professional accountants who carry out their activities independently in Erzurum province, the burnout levels and whether the effects on the burnout of the problems they live in. According to the results of this study in which T test, Anova test, and Pearson correlation analysis have performed, the accounting profession members experienced moderate emotional exhaustion and depersonalization, and low level of exhaustion at personal accomplishment subscale. It was determined that the emotional exhaustion of professional accountants varied according to the age, working year, daily working hours, the number of taxpayers and the ability to make annual vacations, depersonalization levels differed according to the age, the year of work, the daily working hours and the availability of holidays and personal accomplishment levels differed significantly according to age and working year. In addition, it was determined that as the number of problems experienced by the members of the profession with taxpayers increases, emotional exhaustion and depersonalization increase, as the problems experienced in public institutions increase, emotional exhaustion increases and personal accomplishment feelings decrease, feelings of personal accomplishment decrease as the problems arise from the legislation, and emotional exhaustion increases as the other problems increase.

Keywords
Professional accountants, problems faced by professional accountants, job burnout