Assessment of accounting ethics in students with accounting education: An application at Munzur University and Fırat University

The necessity of applying ethical principles and rules while professions of professions are preparing the ground for the increase of professional qualifications. When considered on the basis of responsibility and accountability, the accountancy profession is functioning with the commitment of its members to individual and societal ethical principles. Otherwise, the activities that the members of the professions will perform in contradiction with the ethical principles will bring negative results with the reflection of the society. From this point of view, it is clear that the role of vocational education in the formation of the ethical principles of professional members is very important. Candidates for professional membership should adopt ethical values as well as professional knowledge; will increase the credibility of the accountancy profession and will play an important role in fulfilling the duties of professional members within the scope of professional qualification. The purpose of this study is to evaluate the students' views on accounting profession ethics of Munzur and Fırat Universities and to learn their sensitivity towards accounting ethics principles and the direction of their reactions when they encounter unethical behaviors. Keywords: Ethics, Occupation Ethics, Accounting, Accounting Occupation Ethics