Türkiye'de muhasebe derslerinin öğrencilerin muhasebe etiği algısına etkileri üzerine bir araştırma

The thesis focuses on effects of ethics subjects mentioned during accounting and other courses in management curriculum on students' accounting ethics perception at the first and final classes. The research is carried on students of Business School of İstanbul University and Business School of Bilkent University. These two business schools have AACSB accreditation meaning they should give high importance to accounting and business ethics education. In this research, survey method including six scenarios' questions and eleven questions related to students' school and demographic characteristics is used. 259 students attended the survey and to analyze the results, statistical methods which are multifactor ANOVA test and percentage analysis are used. After examining survey results, it is observed that final year students of all sample and both schools are more ethics sensitive than the first year students. Factors which are class level difference, ethics importance given by schools and ethics warning are significantly effective on all students' ethical attitudes for questions related to professional ethics. However, class level difference, father job and family income have significant effect on students' choices for personal ethics questions. On the other hand, although demographic factors are significantly effective on first year students' ethical attitudes, factors related to school and ethics education become more effective on senior year students rather than demographic ones. As a result, ethics education and attitudes of school administration and instructors towards accounting ethics and individual ethics create more significant effect on students' ethical attitudes rather than their demographic properties. Therefore, the significance of ethics education cannot be denied.