Abstract:

Accounting and audit scandals in recent years have revealed the importance of professional ethics in accounting education.Financial scandals have made  ethical behavior and ethical dilemma notions important research titles. Today, the accounting profession has a significant loss of reputation in society. In this respect, the perceptions of professional accountants about professional ethics, the effects of accounting education on the behavior of the professions, the reasons of the ethical dilemmas experienced by the professionals are the issues to be considered. In this study, Giresun University students who have taken accounting course awareness of ethical dilemma and ethical decision making was examined. Within the scope of this aim, firstly the general concepts of ethics and ethics, then the importance of ethics in accounting education and the studies that have been done on this subject have been mentioned. Different variables such as students' demographic characteristics, the wish to be a professional accountant in the future, graduated high school type are taken into account. According to the results of the study, it is seen that there is a meaningful interaction between those variables and students' ethical dilemma-ethical judgment decisions.

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