Abstract:

The commitment to the ethical values of the professional members increases both the quality of the service provided and the reputation of the profession. In this context, the Association of Free Accountant Financial Clients and Jurious Financial Clients has also established the ethical principles that accounting professionals will comply with. In accordance with the relevant regulations in this study, the survey form prepared by Yalçin (2011) was applied to students of the Accounting Department of the University of Kütahya Dumlupınar Applied Sciences. In the study, the differences between visual statistics and groups were identified with the aim of independent groups t tests and one-way anova tests. The participants consider considerably to start their postgraduate professional internship, although it is difficult to be a accounting professional member, it seems that they want it and prefer to work in their workplace as a licensed in the future. In this case, graduates of the business class showed a higher rate of participation. Statements prepared in accordance with ethical values are usually stated in the direction of participation. However, business high school graduates are more aware of ethical values and the ethical awareness of students is increased as their educational stages progress.

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