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Her meslekte olduğu gibi muhasebecilik mesleğinde de meslek mensuplarının uymaları gereken etik kurallar söz konusudur. Muhasebe meslek mensupları mesleki faaliyetlerini gerçekleştirirken dürüst, tutarlı, doğru, tarafsız ve mesleki davranışlarına özen göstermek zorundadır. Muhasebe mesleği açısından etik müşteriler, toplum ve diğer meslek mensupları ile olan ilişkilerde uyulması gereken kuralların yerine getirilmesidir. Muhasebe meslek etiği, muhasebe meslek mensuplarının bağımsızlığını, kendi kendilerini kontrol etmesini ve dürüstlüğünü ifade eder. Bu çalışmanın amacı, muhasebe eğitimi alan Meslek Yüksekokulu Muhasebe ve Vergi programı öğrencilerinin muhasebe meslek etiği algı düzeylerini tespit etmek ve meslek etiği algıları ile demografik özellikleri arasında anlamlı farklılıkların olup olmadığını araştırmaktır. Bu amaç doğrultusunda, Ağrı İbrahim Çeçen Üniversitesi Ağrı Meslek Yüksekokulu’nda 2018-2019 Bahar döneminde Muhasebe ve Vergi Programı’na kayıtlı birinci ve ikinci sınıf öğrencilerine anket uygulanarak araştırma verileri elde edilmiştir. Verilerin analiz edilmesinde SPSS 22 paket programı kullanılmıştır. Verilerin değerlendirilmesinde tanımlayıcı istatistiksel yöntemleri olarak frekans, ortalama, standart sapma kullanılmıştır. İki bağımsız grup arasında niceliksel sürekli verilerin karşılaştırılmasında t-testi, ikiden fazla bağımsız grup arasında niceliksel sürekli verilerin karşılaştırılmasında tek yönlü Anova testi kullanılmıştır. Anova testi sonrasında farklılıkları belirlemek üzere tamamlayıcı post-hoc analizi olarak Scheffe testi kullanılmıştır. Sonuç olarak genel olarak öğrencilerin muhasebe meslek etiği algılamasının etki düzeyinin orta düzeyde olduğu tespit edilmiştir. Ayrıca, öğrencilerin meslek etiğine yönelik bazı algıları ile demografik özellikleri arasında anlamlı farklılıklar tespit edilmiştir.
As in every profession, the accounting profession is also subject to the ethical rules that members of the profession must follow. Accounting professionals must take care of their honest, consistent, correct, neutral and professional behavior while carrying out their professional activities. Ethics in accounting profession is the fulfilment of the rules that must be followed in relationships with customers, society and other professional members. Accounting profession ethics represents the independence, control of themselves and honesty of accounting professionals. The aim of this study is to identify the level of accounting professional ethics perception of the students of the Professional Higher School of Accounting and Tax Program in accounting education and to investigate whether there are significant differences between professional ethics perceptions and demographic characteristics. In accordance with this objective, research data have been obtained by applying the survey of first and second-class students registered in the Accounting and Tax Program in the 2018-2019 Spring period at the Heart Ibrahim University's Heart Professional High School. In the analysis of the data, SPSS 22 package program was used. In the assessment of the data, the frequency, average, standard deviation were used as identifiable statistical methods. The t-test was used to compare quantitative continuous data between two independent groups, and the one-way Anova test was used to compare quantitative continuous data between more than two independent groups. The Scheffe test was used as a complementary post-hoc analysis to determine the differences after the Anova test. As a result; in general, the level of influence of the student’s accounting professional ethics perception was found to be medium. In addition, significant differences between some perceptions of students about professional ethics and their demographic characteristics have been detected.
As in all professions, there are ethical rules that must be followed by professional accountants. Professional accountants have to pay attention to their honest, consistent, correct, impartial and professional behavior while carrying out their professional activities. Ethics in terms of accounting profession; is the fulfillment of the rules to be followed in relations with customers, society and other professionals. Accounting professional ethics refers to the independence, self-control and honesty of professional accountants. The purpose of this study is to determine the level of perception of accounting professional ethics of Vocational School of Accounting and Tax program students and to investigate whether there are significant differences between professional ethics perceptions and demographic characteristics. For this purpose, a questionnaire was applied to the first and second year students enrolled in the Accounting and Tax Program at Ağrı İbrahim Çeçen University Ağrı Vocational School in the spring term of 2018-2019. SPSS 22 package program was used to analyse the data. Frequency, average and standard deviation was used as descriptive statistical methods in the evaluation of the data. The t-test was used to compare quantitative continuous data between two independent groups, and the one-way Anova test was used to compare quantitative continuous data between two independent groups. After the Anova test, Scheffe test was used as a complementary post-hoc analysis to determine the differences. As a result; in general, it has been determined that the effect level of students' perception of professional ethics is medium level. In addition, significant differences were found between students' some perceptions of professional ethics and their demographic characteristics.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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