Özet:

Bankruptcies and scandals in enterprises in recent years have drawn attention to responsibilities of not only inspectors of financial reports but also those who prepare and present the reports. Many accounting enterprises have carried out many studies on ethics for accounting professionals who prepare and inspect financial reports; and they released their ethical standards. Also, there have been numerous academic studies about ethical perception and opinions of accounting professionals and students who want to choose accounting as their future jobs. However, there is no study on trainees who are prospective accounting professionals, yet. Thus, this study aimed to discover ethical perception of trainees who are new in the job by using the questionnaire technique. Based on the answers of accounting professional candidates, it was revealed that more than half of these candidates had no training about ethical rules. Others reported that they made use of publications of professional enterprises or had some training during their training periods. Approximately one-quarter of the candidates reported that during their training periods they observed actions against the ethical rules of the profession. The candidates believe that the main motives why accounting professionals resort to unethical actions are the desire not to lose the customers and to earn more money. They also stated that religious factors or political views are not influential on such unethical actions. Statistical analyses revealed that there are significant statistical differences among the candidates regarding their education level, sex and whether they are trained about ethical rules or not.

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