Abstract:

Providing social trust to the accounting profession and increasing the credibility of the profession can be achieved by promoting the professional values of the professions by activating them with ethical values. The values of the accounting profession are classified as social responsibility, public benefit, honesty, impartiality and independence, professional attention, service coverage and quality, these are also the values related to professional ethics. Accounting professional ethics is important for economic stability, especially the scandals of companies such as Enron, WorldCom and Vivendi are more clearly understood. This situation also made the importance of professional ethics education in accounting education inevitable. In this study, the overlap of professional values of members and education of accounting profession ethics was examined. In the questionnaire survey conducted with the members of the profession, it was tried to measure the effect of professional ethics in the baccalaureate, postgraduate and internship training in professional practice.

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