摘要：Abstract The goal of this study is to examine the concept of professional ethics and its reflection in the tourism sector. Another purpose of this study is to find out whether monetary phenomenon is effective over the professional ethics value or not. Descriptive research method was applied. The research aims to make a subject study and to present the current status by defining employees attitude to money in hotel businesses in terms of professional ethics value, about the status of this problem, variables and relation between variables. 445 hotel employees in 19 five star hotels in Antalya were the interviewed. Questionnaire technique was used as a data collection technique. The questionnaire consisted of three parts; the first section was demographic variables. The second section was money attitude scale. The third section was professional ethics values scale. Some statistical analysis made to data in the result of research. four different types of analysis was formed: frequency analysis, reliability analysis, factor analysis, correlation analysis. Correlation analysis has shown that a negative result between the attitude to money with professional ethics values of employees in the hotel businesses. Key Words: Ethics, Professional Ethics, Hotel Businesses, Tourism Ethics, Attitude To Money.
