Abstract:

The aim of this study is to measure students' perceptions of accounting professional ethics. For this purpose, a survey form consisting of 25 expressions prepared according to the 5 likert scale was used. This survey was applied to students studying in the 4th grade of the Department of Business, Finance and Banking-Finance of the Republic of Sivas University in the 2019 Güz period. The sample size of the study is 236 and the Cronbach reliability ratio is 0.80. The data obtained was analyzed through the SPSS 22 statistical package program. Some demographic variables of participants are determined by the 't test' and 'F test' (ANOVA) where a significant difference is made in the participation levels of the expressions. The results were evaluated by determining the arithmetic average and standard deviation values of the statements included in the survey and the participation levels corresponding to these values. The results of the analysis found that the participants expressed their views at the level of "uncertainty" when addressed in a whole of 25 expressions. I agree with the statements on the importance of professional ethics and the need for information on this; the statements on whether professional members comply with the principles of confidentiality, neutrality, honesty, professional qualification and professional care, and the statements on the statements on whether they do not comply with the principles of confidentiality, neutrality, honesty and professional care, and the statements on the statements on the statements on the statements on the statements on the statements on the statements on the statements on the statements on the statements on the statements on the statements. The t test and the ANOVA test showed significant differences in terms of some demographic variables of the participants.

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