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MUHASEBE MESLEĞİNDE ETİK ALGISI VE ETİK DIŞI DAVRANIŞLARLA İLİŞKİSİ: İŞLETME BÖLÜMÜ ÖĞRENCİLERİ ÜZERİNE BİR İNCELEME

Year 2009, , 175 - 184, 30.07.2009
https://doi.org/10.14783/maruoneri.696187

Abstract

Ülkeler arası sınırların kalktığı ve global para ve sermaye piyasalarının oluştuğu günümüz ekonomi dünyasında finansal raporlama ve dolayısıyla muhasebe bu piyasaların etkinliğine etki edebilecek güçte olan önemli araçlardan biridir. Bu nedenle muhasebeci ve denetmenler kısaca muhasebe meslek mensupları faaliyetlerini dürüstlük ve nesnellik içinde kamu menfaatini gözeterek yürütmekle ve ahlaki olmayan davranışlardan kaçınmakla yükümlüdürler. İstanbul’da üç büyük üniversitenin işletme bölümlerinde okuyan 504 üniversite öğrencisi üzerinde yapılan bu çalışmada amaç, muhasebe meslek etiğinin önemini ortaya koymak ve bu önem vurgusuyla öğrencilerin algıları çerçevesinde, etik dışı davranışlarla olan ilişkisini irdeleyebilmektir. Yapılan analizler neticesinde ortaya çıkan sonuca göre, meslek etiğinin önemi ve muhasebe mesleğinde etik algısı, alt boyutları ve etik dışı davranışlar ile ters yönde ilişkili bulunmuş ve öğrencilerin bazı demografik özelliklerine göre de etik dışı davranışlarının farklılık gösterdiği görülmüştür.

References

  • [1] Raar, J. (2008). The New Global Accounting Community: Rationale for Dialogue to Establish Its Accountability? Critical Perspectives on Accounting, 20(4), 509-527.
  • [2] Weisbrod, E. (2009). The Role of Affect and Tolerance Ambiguity In Ethical Decision Making. Advances in Accounting, 25(1), 57-63.
  • [3] Clement, R.W. (2006). Just How Unethical Is American Business? Business Horizons, 49(4), 313-327.
  • [4] Armstrong, M.B.; Ketz, J.E. & Owsen, D. (2003). Ethics Education In Accounting: Moving Toward Ethical Motivation and Ethical Behavior. Journal of Accounting Education, 21(1), 1-16.
  • [5] Low, M.; Davey, H. & Hooper, K. (2008). Accounting Scandals, Ethical Dilemmas and Educational Challenges. Critical Perspectives on Accounting, 19(2), 222-254.
  • [6] Dellaportas S. & Davenport, L. (2008). Reflections on The Public Interest In Accounting. Critical Perspectives in Accounting, 19(7), 1080-1098.
  • [7] Adkins, N. & Radtke, R.R. (2004). Students’ and Faculty Members’ Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap? Journal of Business Ethics, 51(3), 279300. 8
  • [8] Ward, S.P.; Ward, D.R. & Deck, A.B. (1993). Certifıed Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education. Journal of Business Ethics, 12(8), 601-610.
  • [9] Peace, R. (2006). Accountants and a Religious Covenant With The Public. Critical Perspectives in Accounting, 17(6), 781-797.
  • [10] Toraman, C. & Akcan, A. (2003). Muhasebe Denetiminde Etik Teori. Muhasebe ve Denetime Bakı', 8, Ocak, 59-70.
  • [11] Keller, A.C. (2007). Smith Versus Friedman: Markets and Ethics. Critical Perspectives on Accounting, 18(2), 159188.
  • [12] Velayutham, S. (2003). The Accounting Professions’ Code of Ethics: Is It A Code of Ethics Or A Code Of Quality Assurance. Critical Perspectives of Accounting, 14(4), 483503.
  • [13] Selimoğlu, S.K. (1997). Muhasebede Meslek Ahlakı (Etik) Yaklaşımı, III. Türkiye Muhasebe Denetimi Sempozyumu Bildiri Kitabı, ISMMMO Yayınları, No:20, 146-159..
  • [14] Davis, J.R. & Welton R.E. (1991). Professional Ethics: Business Students’ Perceptions. Journal of Business Ethics, 10(6), 451-463.
  • [15] Cole, B.C. & Smith D.L. (1996). Perceptions of Business Ethics: Students vs. Business People. Journal of Business Ethics, 15(8), 889-896.
  • [16] Allmon, D.E.; Chen, H.C.K.; Pritchett, T.K. & Forrest, P.J. (1997). A Multicultural Examination of Business Ethics Perceptions. Journal of Business Ethics, 16(2), 183-188.
  • [17] Kerr, D.S. & Smith, M. (1995). Importance of and Approaches to Incorporating Ethics into the Accounting Classroom. Journal of Business Ethics, 14(12), 987- 995.
  • [18] O’Clock, P. & Okleshen, M.A. (1993). Comparison of Ethical Perceptions of Business and Engineering Majors. Journal of Business Ethics, 12(9), 677-687.
Year 2009, , 175 - 184, 30.07.2009
https://doi.org/10.14783/maruoneri.696187

Abstract

References

  • [1] Raar, J. (2008). The New Global Accounting Community: Rationale for Dialogue to Establish Its Accountability? Critical Perspectives on Accounting, 20(4), 509-527.
  • [2] Weisbrod, E. (2009). The Role of Affect and Tolerance Ambiguity In Ethical Decision Making. Advances in Accounting, 25(1), 57-63.
  • [3] Clement, R.W. (2006). Just How Unethical Is American Business? Business Horizons, 49(4), 313-327.
  • [4] Armstrong, M.B.; Ketz, J.E. & Owsen, D. (2003). Ethics Education In Accounting: Moving Toward Ethical Motivation and Ethical Behavior. Journal of Accounting Education, 21(1), 1-16.
  • [5] Low, M.; Davey, H. & Hooper, K. (2008). Accounting Scandals, Ethical Dilemmas and Educational Challenges. Critical Perspectives on Accounting, 19(2), 222-254.
  • [6] Dellaportas S. & Davenport, L. (2008). Reflections on The Public Interest In Accounting. Critical Perspectives in Accounting, 19(7), 1080-1098.
  • [7] Adkins, N. & Radtke, R.R. (2004). Students’ and Faculty Members’ Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap? Journal of Business Ethics, 51(3), 279300. 8
  • [8] Ward, S.P.; Ward, D.R. & Deck, A.B. (1993). Certifıed Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education. Journal of Business Ethics, 12(8), 601-610.
  • [9] Peace, R. (2006). Accountants and a Religious Covenant With The Public. Critical Perspectives in Accounting, 17(6), 781-797.
  • [10] Toraman, C. & Akcan, A. (2003). Muhasebe Denetiminde Etik Teori. Muhasebe ve Denetime Bakı', 8, Ocak, 59-70.
  • [11] Keller, A.C. (2007). Smith Versus Friedman: Markets and Ethics. Critical Perspectives on Accounting, 18(2), 159188.
  • [12] Velayutham, S. (2003). The Accounting Professions’ Code of Ethics: Is It A Code of Ethics Or A Code Of Quality Assurance. Critical Perspectives of Accounting, 14(4), 483503.
  • [13] Selimoğlu, S.K. (1997). Muhasebede Meslek Ahlakı (Etik) Yaklaşımı, III. Türkiye Muhasebe Denetimi Sempozyumu Bildiri Kitabı, ISMMMO Yayınları, No:20, 146-159..
  • [14] Davis, J.R. & Welton R.E. (1991). Professional Ethics: Business Students’ Perceptions. Journal of Business Ethics, 10(6), 451-463.
  • [15] Cole, B.C. & Smith D.L. (1996). Perceptions of Business Ethics: Students vs. Business People. Journal of Business Ethics, 15(8), 889-896.
  • [16] Allmon, D.E.; Chen, H.C.K.; Pritchett, T.K. & Forrest, P.J. (1997). A Multicultural Examination of Business Ethics Perceptions. Journal of Business Ethics, 16(2), 183-188.
  • [17] Kerr, D.S. & Smith, M. (1995). Importance of and Approaches to Incorporating Ethics into the Accounting Classroom. Journal of Business Ethics, 14(12), 987- 995.
  • [18] O’Clock, P. & Okleshen, M.A. (1993). Comparison of Ethical Perceptions of Business and Engineering Majors. Journal of Business Ethics, 12(9), 677-687.
There are 18 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

Halil Emre Akbaş This is me

Arzu Özsözgün Çalışkan This is me

Emel Özarslan This is me

Publication Date July 30, 2009
Published in Issue Year 2009

Cite

APA Akbaş, H. E., Özsözgün Çalışkan, A., & Özarslan, E. (2009). MUHASEBE MESLEĞİNDE ETİK ALGISI VE ETİK DIŞI DAVRANIŞLARLA İLİŞKİSİ: İŞLETME BÖLÜMÜ ÖĞRENCİLERİ ÜZERİNE BİR İNCELEME. Öneri Dergisi, 8(32), 175-184. https://doi.org/10.14783/maruoneri.696187

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