ACCOUNTING ETHICS EDUCATION IN DEVELOPING COUNTRIES: THE EXTENT OF ACCOUNTING ETHICS EDUCATION IN TURKEY

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ŞENGÜR E. D.

THE JOURNAL OF INTERNATIONAL SOCIAL RESEARCH, vol.10, no.53, pp.820-825, 2017 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 10 Issue: 53
  • Publication Date: 2017
  • Journal Name: THE JOURNAL OF INTERNATIONAL SOCIAL RESEARCH
  • Journal Indexes: ERIC (Education Resources Information Center), Index Islamicus, Linguistic Bibliography, Linguistics & Language Behavior Abstracts, MLA - Modern Language Association Database, Political Science Complete, Sociological abstracts, Worldwide Political Science Abstracts
  • Page Numbers: pp.820-825
  • Istanbul University Affiliated: Yes

Abstract

In this global world, after USA corporate accounting scandals (Enron, Tyco etc.) the awareness of ethics education spread worldwide. Over the last few decades an increasing number of studies have highlighted the need to incorporate ethics into business education. Furthermore, corporate accounting scandals and corporate failures occurred in Turkey (Imarbank etc.) triggered the interest of people to the subject of ethics in accounting in Turkey. The objective of this paper is to identify the extent of ethics in accounting education in Turkey. In order to achieve this objective web sites of public and private universities in Turkey are visited. In the study content analysis was conducted. According to the results of the study, the number of ethics in accounting courses offered in undergraduate, graduate and doctorate programs are three, nine and two, respectively. It is concluded that even though the education of ethics in accounting has been progressing drastically in developed countries, it still needs further improvement in developing countries like Turkey.

Keywords: Ethics, Turkey, Ethics Education.