Abstract:

The aim of this study is to determine the perceptions of students on professional accounting ethics who study at universities and take accounting courses. The distribution of the data collected by a questionnaire is analyzed using non-parametric statistical methods and the relationship between demographic variables and students’ perceptions of professional ethics is researched. As a result of the analysis; it is determined that the opinion that the most complied ethical principle by accounting professionals is “professional behavior” and the least complied ethical principle by accounting professionals is “honesty” is common among the students. In addition, it is determined that students’ perceptions on professional ethics differs statistically regarding to demographic variables such “Are there any accounting professionals in the family/environment?”, “General weighted grade average” and “Internship/working status”. This research is thought to have positive effects on the business world and economy. Because it is aimed to reveal how the principles of professional ethics, which are one of the development tools for countries, are perceived by the students who are candidates for accounting profession and the students' opinions about the level of compliance of the members of the profession with these principles.

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