Muhasebe Eğitimi Alan Öğrencilerin Etik Konusunda Tutumları: Kütahya Araştırması

Professionals’ commitment to ethical values increases both the quality of the service provided and the reputation of the profession. In this context, the Union of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey set up the principles of ethics for its members. In this study, the survey prepared by Yalçın (2011) was applied to the students of Accounting Department of Kütahya Dumlupınar University School of Applied Sciences. In this study, descriptive statistics, independent-samples t-tests and one-way ANOVA tests were applied to determine the differences between the groups. It is seen that; the participants significantly consider starting their internship after graduation; although it is difficult to be a professional accountant they want and they prefer to work in their own workplaces as a holder of a license in the future. Commercial high school graduates shared in the statements in this subject at higher rates. The statements prepared in line with the ethical values are generally indicated in the attitude towards share. However, it is seen that graduates of commercial high schools are more conscious about ethical values and that their ethical consciousness increases as the students’ education stages progress.