MUHASEBE EĞİTİMİNDE ETİK İKİLEM VE ETİK KARAR ALMA KONULARININ DEĞERLENDİRİLMESİNE YÖNELİK ÜNİVERSİTE ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA

Erdal Yılmaz; Tunay Aslan; Cevdet Kızıl

doi:10.31460/mbdd.973443

Research Article

A RESEARCH ON UNIVERSITY STUDENTS ON THE EVALUATION OF ETHICAL DILEMMAS AND ETHICAL DECISION-MAKING IN ACCOUNTING EDUCATION

Year 2022, , 677 - 699, 30.09.2022

Erdal Yılmaz , Tunay Aslan , Cevdet Kızıl

https://doi.org/10.31460/mbdd.973443

Abstract

The aim of the study is to examine the university students’ awareness of ethical dilemmas and ethical decision-making. Considering future professional accountant candidates appropriate targets, 650 questionnaires are distributed to students who studied accounting at Istanbul Medeniyet University and Siirt University in 2019, and 356 students responded. The students stated that in an ethical dilemma, they would prefer ethical behavior, and professional ethics should be taught as a separate course. The results also show that female, standard high school, and public finance students are more sensitive to ethics than male, vocational high school, and business students, respectively.

Keywords

accounting, education, ethics, university, student

References

Alkan, G.İ. (2015). Muhasebe Egitiminde Etik: Ön Lisans Ögrencilerinin Etik Algilarina Yönelik Bir Arastirma. Business and Economics Research Journal, 6(2), 113.
Aslan, T., Kızıl, C., & Din, A. (2017). Muhasebe Hata ve Hileleri Üzerinde Etkili Faktörlerin Muhasebe Meslek Etiği Kapsamında Analizi: Yalova Örneği. Journal of Social and Humanities Sciences Research (JSHSR), 4 (12), http://dx.doi.org/10.26450/jshsr.191, 1125- 1138, http://www.jshsr.org/DergiPdfDetay.aspx?ID=191
Boyce, G. (2004). Critical Accounting Education: Teaching and Learning Outside the Circle. Critical Perspectives on Accounting, 15 (4-5), 565-586.
Can, A.V. (2007). Luca Pacioli Muhasebenin Babası Mıdır?. Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi, 12, 1-15.
Daştan, A., Bellikli, U., & Bayraktar, Y. (2015). Muhasebe Eğitiminde Etik İkilem ve Etik Karar Alma Konularına Yönelik KTÜ-İİBF Öğrencileri Üzerine Bir Araştırma. Ekonomik ve Sosyal Araştırmalar Dergisi, 11 (1), 75-92.
Friedlob, G.T., & Plewa, F.J. (1996). Understanding Balance Sheets. John Wiley & Sons, New York City, USA, ISBN: 0-471-13075-3.
Gaa, J.C., & Thorne, L. (2020). An Introduction to the Special Issue on Professionalism and Ethics in Accounting Education. Issues in Accounting Education, 19 (1), 1-6.
Heeffer, A. (2009). On the Curious Historical Coincidence of Algebra and Double-Entry Bookkeeping. Foundations of the Formal Sciences, Ghent University, 11.
Henio, E. (1992). Accounting Numbers as ‘Inscription’: Action at a Distance and the Development of Accounting. Accounting, Organizations and Society, 17 (7), 685–708.
Institute of Chartered Accountants in England and Wales – ICAEW. 2013. “Timeline of the History of the Accountancy Profession”, Institute of Chartered Accountants in England and Wales Webiste, https://www.icaew.com/en/library/subject-gateways/accounting-history/resources/timeline (Erişim Tarihi: 07.01.2021).
Kızıl, C., Akman, V., Aras, S., & Erzin, N.O. (2015). Yalova İlinde İkamet Eden Muhasebe Meslek Mensuplarının Muhasebe Etik Algısı. Beykent Üniversitesi Sosyal Bilimler Dergisi, 8(1), 6- 31, http://dergipark.ulakbim.gov.tr/bujss/article/download/ 5000107378/5000105897
Kızıl, C., Çelik, İ.E., Akman, V., & Danışman, D. (2015). Muhasebe Dersini İlk Kez Alan Öğrencilerin Başarısına Etki Eden Faktörlerin Tespiti: Yalova Üniversitesi'nde Bir Uygulama. İşletme Bilimi Dergisi (Journal of Business Science), 3(2), 127- 165, http://dergipark.ulakbim.gov.tr/jobs/article/view/1104000090
Kızıl, C., Çetin, A.T., & Bulunmaz, A. (2014). Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards. Emerging Markets Journal (EMAJ), University of Pittsburgh Press (USA), 4(1), DOI: 10.5195/emaj.2014.62, 72- 84, http://emaj.pitt.edu/ojs/index.php/emaj/article/download/62/224
Kurnaz, N., & Gümüş, Y. (2010). Muhasebe Bölümü Öğrencilerinin Muhasebe Mesleği ile ilgili Etik Dışı Davranışlara İlişkin Algı Analizi: Dumlupınar Üniversitesi Uygulamalı Bilimler Yüksekokulu Örneği. Muhasebe ve Finansman Dergisi, (46), 157-174.
Kutlu, H. A. (2008). Muhasebe Meslek Mensupları ve Çalışanlarının Etik İkilemleri: Kars ve Erzurum İllerinde Bir Araştırma. Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 63(2), 143-170.
Lauwers, L., & Willekens, M. (1994). Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli (Tijdschrift voor Economie en Management), Katholieke Universiteit Leuven, XXXIX(3), 302.
Mahmutoğlu, A. (2019). Etik ve Ahlak; Benzerlikler, Farklılıklar ve İlişkiler. Türk İdare Dergisi, 2019 (03), 225-249.
Mladenovic, R., Martinov-Bennie, & Bell, A. (2019). Business Students’ Insights into their Development of Ethical Decision Making”. Journal of Business Ethics, (155), 275-287.
Mubako, G., Bagchi, K., Udo, G., & Marinovic, M. (2021). Personal Values and Ethical Behavior in Accounting Students. Journal of Business Ethics, (174), 161-176.
Mugan, C.Ş., & Atay, D.Ö. (2003). Contextual Effects on Ethical Sensivity and Penalty Judgments. Teaching Business Ethics, 7(4), 341-363.
New York State Society of CPAs. (2003). A History of Accountancy. New York State Society of CPAs Official Website. http://www.nysscpa.org/trustedprof/archive/1103/tp24.htm (Erişim Tarihi: 12.01.2021).
Nunnally, J.C. (1978). Psychometric Theory, New York, McGraw-Hill, c1978. 2d ed.
Oldroyd, D. (1995). The Role of Accounting in Public Expenditure and Monetary Policy in the First Century AD Roman Empire. Accounting Historians Journal, 22(2), 124.
Oldroyd, D., & Alisdair, D. (2008). Themes in the History of Bookkeeping. The Routledge Companion to Accounting History, London, ISBN 978-0-415-41094-6, Chapter 5, 96.
Park, Y-H, Palk, T-Y, & Koo, J-H. (2019). Effect of Student Activity Participation on Accounting Education. Journal of Open Innovation, Technology, Market and Complexity, 5(3), https://doi.org/10.3390/joitmc5030040
Perks, R.W. (1993). Accounting and Society. Chapman & Hall, London, England, ISBN: 0-412-47330- 5.
Rebele, J.E., & Pierre, E.K. St. (2019). A Commentary on Learning Objectives for Accounting Education Programs: The Importance of Soft Skills and Technical Knowledge. Journal of Accounting Education, 48, 71-79.
Sangstr, A., Stoner, G., & Flood, B. (2020). Insights into Accounting Education in a COVID-19 World. Accounting Education, 29(5), 431-562.
Sangster, A., Stoner, G., & McCarthy, P. (2008). The Market for Luca Pacioli's Summa Arithmetica. Accounting Historians Journal, 35(1), 111-134.
Sarıay, M.A.İ., & Özulucan, A. (2019). Türkiye Muhasebe Standartları Açısından Entelektüel Sermayenin Finansal Tablolarda Sunulması. Mali Çözüm Dergisi, 29(152), 13-61.
Şahin, O.N. (2016). UFRS-3 Kapsamında Şirket Satınalmalarının Muhasebeleştirilmesi ve Örnekler Eşliğinde Muhasebe Uygulamalarının Açıklanması. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8 (17), 106-125.
Uyar S., Kahveci, A., & Yetkin, M. (2015). Öğrencilerin Muhasebe Meslek Etiği Algısı: Altso Meslek Yüksekokulu Örneği. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(1), 237-247.
Westland, J.C. (2020). Audit Analytics : Data Science for the Accounting Profession. Springer, ISBN 978-3-030-49091-1. OCLC 1224141523.

MUHASEBE EĞİTİMİNDE ETİK İKİLEM VE ETİK KARAR ALMA KONULARININ DEĞERLENDİRİLMESİNE YÖNELİK ÜNİVERSİTE ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA

Year 2022, , 677 - 699, 30.09.2022

Erdal Yılmaz , Tunay Aslan , Cevdet Kızıl

https://doi.org/10.31460/mbdd.973443

Abstract

Bu çalışmada, geleceğin muhasebe meslek mensubu adaylarının etik ikilem ile etik karar alma hususlarında farkındalık seviyelerini belirlemek amaçlanmıştır. İstanbul Medeniyet Üniversitesi ve Siirt Üniversitesi ilgili bölümlerinde eğitim gören öğrencilere 2019 yılında 650 anket dağıtılmış ve yüz yüze gerçekleştirilen anket çalışması neticesinde 356 öğrenciden geri dönüş sağlanmıştır. Araştırma sonucunda öğrenciler, etik ikilem durumunda etiğe uygun davranışı tercih edeceklerini, fakültelerde mesleki etiğin ayrı bir ders olarak okutulması gerektiğini ifade etmişlerdir. Ayrıca kadın öğrencilerin etik konusunda daha duyarlı olduğu, düz lise öğrencilerinin meslek lisesi öğrencilerine ve maliye bölümü öğrencilerinin işletme bölümü öğrencilerine göre etik karar almaya yönelik yargılarda daha duyarlı oldukları sonucuna ulaşılmıştır.

Keywords

muhasebe, eğitim, etik, üniversite, öğrenci

References

Alkan, G.İ. (2015). Muhasebe Egitiminde Etik: Ön Lisans Ögrencilerinin Etik Algilarina Yönelik Bir Arastirma. Business and Economics Research Journal, 6(2), 113.
Aslan, T., Kızıl, C., & Din, A. (2017). Muhasebe Hata ve Hileleri Üzerinde Etkili Faktörlerin Muhasebe Meslek Etiği Kapsamında Analizi: Yalova Örneği. Journal of Social and Humanities Sciences Research (JSHSR), 4 (12), http://dx.doi.org/10.26450/jshsr.191, 1125- 1138, http://www.jshsr.org/DergiPdfDetay.aspx?ID=191
Boyce, G. (2004). Critical Accounting Education: Teaching and Learning Outside the Circle. Critical Perspectives on Accounting, 15 (4-5), 565-586.
Can, A.V. (2007). Luca Pacioli Muhasebenin Babası Mıdır?. Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi, 12, 1-15.
Daştan, A., Bellikli, U., & Bayraktar, Y. (2015). Muhasebe Eğitiminde Etik İkilem ve Etik Karar Alma Konularına Yönelik KTÜ-İİBF Öğrencileri Üzerine Bir Araştırma. Ekonomik ve Sosyal Araştırmalar Dergisi, 11 (1), 75-92.
Friedlob, G.T., & Plewa, F.J. (1996). Understanding Balance Sheets. John Wiley & Sons, New York City, USA, ISBN: 0-471-13075-3.
Gaa, J.C., & Thorne, L. (2020). An Introduction to the Special Issue on Professionalism and Ethics in Accounting Education. Issues in Accounting Education, 19 (1), 1-6.
Heeffer, A. (2009). On the Curious Historical Coincidence of Algebra and Double-Entry Bookkeeping. Foundations of the Formal Sciences, Ghent University, 11.
Henio, E. (1992). Accounting Numbers as ‘Inscription’: Action at a Distance and the Development of Accounting. Accounting, Organizations and Society, 17 (7), 685–708.
Institute of Chartered Accountants in England and Wales – ICAEW. 2013. “Timeline of the History of the Accountancy Profession”, Institute of Chartered Accountants in England and Wales Webiste, https://www.icaew.com/en/library/subject-gateways/accounting-history/resources/timeline (Erişim Tarihi: 07.01.2021).
Kızıl, C., Akman, V., Aras, S., & Erzin, N.O. (2015). Yalova İlinde İkamet Eden Muhasebe Meslek Mensuplarının Muhasebe Etik Algısı. Beykent Üniversitesi Sosyal Bilimler Dergisi, 8(1), 6- 31, http://dergipark.ulakbim.gov.tr/bujss/article/download/ 5000107378/5000105897
Kızıl, C., Çelik, İ.E., Akman, V., & Danışman, D. (2015). Muhasebe Dersini İlk Kez Alan Öğrencilerin Başarısına Etki Eden Faktörlerin Tespiti: Yalova Üniversitesi'nde Bir Uygulama. İşletme Bilimi Dergisi (Journal of Business Science), 3(2), 127- 165, http://dergipark.ulakbim.gov.tr/jobs/article/view/1104000090
Kızıl, C., Çetin, A.T., & Bulunmaz, A. (2014). Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards. Emerging Markets Journal (EMAJ), University of Pittsburgh Press (USA), 4(1), DOI: 10.5195/emaj.2014.62, 72- 84, http://emaj.pitt.edu/ojs/index.php/emaj/article/download/62/224
Kurnaz, N., & Gümüş, Y. (2010). Muhasebe Bölümü Öğrencilerinin Muhasebe Mesleği ile ilgili Etik Dışı Davranışlara İlişkin Algı Analizi: Dumlupınar Üniversitesi Uygulamalı Bilimler Yüksekokulu Örneği. Muhasebe ve Finansman Dergisi, (46), 157-174.
Kutlu, H. A. (2008). Muhasebe Meslek Mensupları ve Çalışanlarının Etik İkilemleri: Kars ve Erzurum İllerinde Bir Araştırma. Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 63(2), 143-170.
Lauwers, L., & Willekens, M. (1994). Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli (Tijdschrift voor Economie en Management), Katholieke Universiteit Leuven, XXXIX(3), 302.
Mahmutoğlu, A. (2019). Etik ve Ahlak; Benzerlikler, Farklılıklar ve İlişkiler. Türk İdare Dergisi, 2019 (03), 225-249.
Mladenovic, R., Martinov-Bennie, & Bell, A. (2019). Business Students’ Insights into their Development of Ethical Decision Making”. Journal of Business Ethics, (155), 275-287.
Mubako, G., Bagchi, K., Udo, G., & Marinovic, M. (2021). Personal Values and Ethical Behavior in Accounting Students. Journal of Business Ethics, (174), 161-176.
Mugan, C.Ş., & Atay, D.Ö. (2003). Contextual Effects on Ethical Sensivity and Penalty Judgments. Teaching Business Ethics, 7(4), 341-363.
New York State Society of CPAs. (2003). A History of Accountancy. New York State Society of CPAs Official Website. http://www.nysscpa.org/trustedprof/archive/1103/tp24.htm (Erişim Tarihi: 12.01.2021).
Nunnally, J.C. (1978). Psychometric Theory, New York, McGraw-Hill, c1978. 2d ed.
Oldroyd, D. (1995). The Role of Accounting in Public Expenditure and Monetary Policy in the First Century AD Roman Empire. Accounting Historians Journal, 22(2), 124.
Oldroyd, D., & Alisdair, D. (2008). Themes in the History of Bookkeeping. The Routledge Companion to Accounting History, London, ISBN 978-0-415-41094-6, Chapter 5, 96.
Park, Y-H, Palk, T-Y, & Koo, J-H. (2019). Effect of Student Activity Participation on Accounting Education. Journal of Open Innovation, Technology, Market and Complexity, 5(3), https://doi.org/10.3390/joitmc5030040
Perks, R.W. (1993). Accounting and Society. Chapman & Hall, London, England, ISBN: 0-412-47330- 5.
Rebele, J.E., & Pierre, E.K. St. (2019). A Commentary on Learning Objectives for Accounting Education Programs: The Importance of Soft Skills and Technical Knowledge. Journal of Accounting Education, 48, 71-79.
Sangstr, A., Stoner, G., & Flood, B. (2020). Insights into Accounting Education in a COVID-19 World. Accounting Education, 29(5), 431-562.
Sangster, A., Stoner, G., & McCarthy, P. (2008). The Market for Luca Pacioli's Summa Arithmetica. Accounting Historians Journal, 35(1), 111-134.
Sarıay, M.A.İ., & Özulucan, A. (2019). Türkiye Muhasebe Standartları Açısından Entelektüel Sermayenin Finansal Tablolarda Sunulması. Mali Çözüm Dergisi, 29(152), 13-61.
Şahin, O.N. (2016). UFRS-3 Kapsamında Şirket Satınalmalarının Muhasebeleştirilmesi ve Örnekler Eşliğinde Muhasebe Uygulamalarının Açıklanması. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8 (17), 106-125.
Uyar S., Kahveci, A., & Yetkin, M. (2015). Öğrencilerin Muhasebe Meslek Etiği Algısı: Altso Meslek Yüksekokulu Örneği. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(1), 237-247.
Westland, J.C. (2020). Audit Analytics : Data Science for the Accounting Profession. Springer, ISBN 978-3-030-49091-1. OCLC 1224141523.

There are 33 citations in total.

Details

Primary Language	Turkish
Subjects	Business Administration
Journal Section	MAIN SECTION
Authors	Erdal Yılmaz 0000-0002-2491-446X Tunay Aslan 0000-0002-0363-6691 Cevdet Kızıl 0000-0003-0196-2386
Publication Date	September 30, 2022
Submission Date	July 20, 2021
Published in Issue	Year 2022

Cite

APA	Yılmaz, E., Aslan, T., & Kızıl, C. (2022). MUHASEBE EĞİTİMİNDE ETİK İKİLEM VE ETİK KARAR ALMA KONULARININ DEĞERLENDİRİLMESİNE YÖNELİK ÜNİVERSİTE ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 24(3), 677-699. https://doi.org/10.31460/mbdd.973443

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