Özet:

In recent years, the financial events that occurs in business, especially the negative developments have been lived in the field of accounting and auditing have gradually increased the transfer of the information reliably and properly, the fulfillment of the public enlightenment function, and the importance given to accounting. However, the accounting education in our country is given theoretically and out-of-reach practice at undergraduate-level in departments of "Economics and Administrative Sciences Faculties" (especially in terms of law and the relevant legislation), and is given mainly for the practice and out-of-reach the theory at "Vocational School" level, in two-year accounting programs at the initial level. But the industry needs well-trained workforce who is a specialist in a specific area, aware of that accounting is a basic business function, and thinks analytically rather than who has just basic bookkeeping information. In accordance with this requirement, the objective of the “Accounting Department” founded under “Applied Science School” is to provide students who want to have a career in accounting profession to get a start in business by fitting them up with infrastructure which is necessary both from theoretical side and practical side in concultancy, auditing and cost accounting fields without experiencing professional integration problems which have been already lived after education, and the demand of industry to be met. The training of accounting personnel that businesses need is provided by the universities. Therefore, to give students the criteria of ethical values and to bring students in this perspective provide tremendous contributions to students who will work in any industry in the future in establishing the connection between their profession and ethical thinking. However, there is not much academic research about at what extent these schools have reached their objectives. In accordance with these explanations, the basic purpose of this research is to determine the perceptions of the students who are taking accounting education, about unethical behaviours related with accounting profession.

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