The examination of the studentds stupying accounting in terms of professional ethics perception, The sample of Çankırı Karatekin University

In recent years, increasing numbers of globalization and being information society of businesses, negative developments in the fields of accounting and controlling make the transmission of true and reliable information related to accounting and constituting right businesses obligatory. Legal regulations are not adequate in avoiding immoral behaviors so principles of professional ethics are needed. Accountants are well educated at universities both in theory and application so ethical values and principles in the field of accounting are able to teach students and they will also help students to connect between sense of ethics and occupations they prefer for the future. Accountants will also contribute to forming successful and right businesses in the future in business world. In this study, a survey has been made for Çankırı Karatekin University's final year undergraduate students of the Departments of Business, Economics and Public Administration, in professional conducts as part of principles including righteousness, honesty, impartiality, privacy, professional competency and professional care which are all included in the regulations of professional ethical conducts. Students' propensities to knowledge, thoughts and senses on accounting ethics are aimed to be defined. In this study non-parametric technics have been benefited due to the fact that received data have not been matched for normal distribution. Mann-Whitney U and Kruskal Wallis Tests as non-parametric technics have been used. When analysis' results are assessed, there are considerable differences between Students' having education of sexuality and ethics or not and their sensing professional ethics. However there have not been significant differences between other variables such as age, income level and place of living and Students' senses of accounting ethics statistically.