Abstract:

Companies need to ensure their sustainability and be careful about the professional decisions they make. Today, professional ethics is important in the accounting profession as it is important for any other profession. The professional ethic is that the professional members perform their professions in a neutral, honest and reliable manner without being connected to individuals. In this study, the ethical perceptions of the students who have been trained at the pre-Bachelor and Bachelor level and taking accounting courses towards the accounting profession have been studied. The main mass of the research is the students who study at the University of Fırat and take accounting courses. In this context, the study’s sample represents 452 students. SPSS 22 statistical program has been used for data analysis. According to the results of the study, the professional ethics in our country is extremely important for the accounting profession but is not placed at the desired level in education and practice. The other findings obtained in the study are that the ethical perception of students taking accounting lessons is not different in terms of their age and academic units. This research is believed to be a contribution to accounting ethics literature.