Abstract:

In recent years, cases such as large enterprises showing different accounting records, accounting fraud, bad management and accounting scandals are among the issues that have attracted the attention of the public and have been focused on. The aim of this study is to determine the ethical perceptions and ethical behavior intentions of the undergraduate students of Akdeniz University Faculty of Economics and Administrative Sciences Department of Business Administration and graduate students in the Business Administration Department of Akdeniz University Social Sciences Institute within the framework of some variables such as gender, education level, and having taken an ethics course and to determine whether there is a significant difference between them. In the study, a total of three-dimensional questionnaire has been used to measure ethical perception and ethical behavior intention. As a result of the research, it has been seen that there is no significant difference between male and female students' perceptions of the importance of ethics and the importance of ethics in accounting education in terms of gender variable, while it has been concluded that male students' ethical behavior intentions are higher than female students. In addition, it has been determined that graduate students perceived ethics as more important than undergraduate students in terms of education level variable.

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