Accounting Ethics Education in Turkey: An Evaluation Within the Frame of Opportunities and Challenges

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education

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Qualitative analysis on accounting ethics education for bachelor students

International Journal of Critical Accounting ◽

10.1504/ijca.2021.115471 ◽

2021 ◽

Vol 12 (2) ◽

pp. 156

Author(s):

Newman Amaning ◽

Alfred Kuranchie ◽

Issahaku Salifu ◽

Samuel Ntoah Boadi

Keyword(s):

Qualitative Analysis ◽

Ethics Education ◽

Accounting Ethics ◽

Accounting Ethics Education

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Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions

EMAJ Emerging Markets Journal ◽

10.5195/emaj.2018.150 ◽

2018 ◽

Vol 8 (1) ◽

pp. 18-27

Author(s):

Mustafa Uçar ◽

Cevdet Kızıl ◽

Oğuzhan Oğuz

Keyword(s):

Ethics Education ◽

Accounting Education ◽

Accounting Ethics ◽

Certified Public Accountants ◽

Public Authorities ◽

Accounting Professionals ◽

Research Findings ◽

Public Accountants ◽

To Come ◽

Education In Turkey

Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.

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