Özet:

Ethics, a universal constitution of human relations; universal moral values represent a philosophical concept that aims to be classified as right-wrong or good-bad and evaluates human behavior within this framework. In this aspect, ethics; it aimed to create a utopian judicial model in order to establish a general law in the whole universe, and this model also took its place in the accounting profession. In the study, 86 students were questioned to determine the professional ethics of the accounting profession. In the study, 86 students were questioned to determine the professional ethics of the accounting profession who will do the accounting profession in the future. Descriptive statistical analysis was made for the demographic characteristics of the questionnaire consisting of two parts. In the other section, sub-factors of students’ ethical awareness were determined by factor analysis. In addition, significant differences were determined between sub-factors and demographic features. According to the results obtained from the study, the scale is highly reliable. Two sub-factors were obtained, namely the interests of taxpayers and professional interests. These factors explain about 63% of the total variance. No significant differences were found between the sub-factors and gender, education type, scholarship status and high school type at the level of p <0.05.

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