MUHASEBEDE ETİK EĞİTİMİNDE ÇAĞDAŞ BİR MODEL: BÜTÜNLEŞİK ÖĞRETİM UYGULAMASI

Year 2013, Issue: 41, 69 - 80, 01.12.2013

Çağnur Kaytmaz Balsarı A Fatih Dalkılıç Onur Öz Melissa N. Cagle

Abstract

Etik farkındalık kavramı özellikle muhasebe skandalları olarak bilinen Enron, WorldCom, Parmalat ve Tyco gibiolaylardan sonra daha da önem kazanmıştır. Muhasebede etik eğitiminin amaçlarının gerçekleştirilmesi için;muhasebe etik eğitiminin üniversite ders programlarında ayrı bir ders olarak mı, yoksa bütün müfredatta bütünleşik bir şekil de mi olması gerektiği literatürde tartışılan bir konudur. Ek olarak etik eğitiminin verilme yöntemleri de literatürde tartışılmakta ve etik farkındalığı en üst düzeye çıkarabilmek için farklı uygulamalarınsonuçları değerlendirilmektedir. Belirli oyunlar, vaka çalışmaları ve vinyetler yardımıyla etik farkındalık yaratma ve etik karar verme yetisi kazandırılabileceği düşünülmektedir. Bu yöntemler içerisinde, oyun temelli uygulamalar son dönemde önem kazanmıştır. Çalışma kapsamında finansal muhasebe dersi alan; aynı seviyedekiöğrencilerden oluşan 2 farklı sınıfla bir deney yapılmıştır. Bu bağlamda deney grubuna yukarıda bahsi geçenaraçlar ile etik eğitimi verilmiş; ve çalışma sonucunda kontrol grubu ile ortak gerçekleştirilen bir test yardımıylaetik farkındalık düzeyleri karşılaştırılmıştır. Çalışma muhasebe eğitimi literatürüne etik eğitimi metotları ve etikalgısına etkileri bakımından katkı vermeyi amaçlamaktadır

Keywords

Muhasebe Eğitimi, Etik, Bütünleşik Etik Öğretimi

A CONTEMPORARY EDUCATION MODEL ON ETHICS IN ACCOUNTING: AN INTEGRATED INSTRUCTIONAL APPLICATION

Abstract

The concept of ethical awareness gained importance after the accounting scandals known as Enron, WorldCom,Tyco, Parmalat. Literature extensively discusses whether or not the study of ethics should be incorporated intothe university accounting curricula or if a whole class is needed in order to reach education objectives. In addition, ethical training methods are also a topic of discussion in literature and different application results for raising levels of ethical awareness are evaluated. By the utilization of certain games, case studies and vignettes itis surmised that an ethical awareness and an ethical decision-making ability can be cultivated. Among thesemethods, game-based applications have recently gained importance. In this study, we observe two equal-leveledfinancial accounting classes. Using the above mentioned tools we provide ethics training to the students andlater, with the help of our control group, employ a test to compare levels of ethical awareness. This study aimsto contribute to accounting education literature in terms of ethics education methods and ethical perceptions

Keywords

Accounting Education, Ethics, Integrated Ethics Instructional

References

• Abbott, Andrew, “Professional Ethics” American Journal of Sociology, 1983, Cilt: 88, No. 5, Mart, s. 855-885.
• Adams,C., Amory, Alan, Naicker, Vincent ve J., “The Use Of Computer Games As An Educational Tool: Identification Of Appropriate Game Types And Game Elements”, British Journal of Education Technology, 1999, Cilt: 30, No:4
• Benner, J, “MBA Accreditation Body Resists Professors” Call For Required Ethics Course AFX Global Ethics Monitor Online, Kasım 2002.
• Blanthorne, Cindy., Kovar, Stacy, vd., “Accounting Educators’ Opinions about Ethics In The Curriculum: An Extensive View”. Issues In Accounting Education, 2007, Cilt. 22, Sayı:3, Ağustos, s.355-390.
• Fisher, Dann ve Swanson. Diane, “Accounting Ethics Education and Unfounded Faith in Integration Across the Curriculum: If We Don’t Know Where We’re Going, Any Road Will Take Us There”, Working Paper, Kansas State Üniversitesi, Mart 2005.
• Furman, Frida Kerner, “Teaching Business Ethics: Questioning the Assumptions, Seeking New Directions”, Journal of Business Ethics, 1990, Cilt 9, Yayın 1, Ocak s. 31 – 38.
• Haywood, M. Elizabeth, Mcmullen, Dorothy A., vd., “Using Games To Enhance Student Understanding of Professional And Ethical Responsibilities,” Issues In Accounting Education, 2004, Vol. 19, No.1 , s. 85-99.
• Lau, Cubie L. L, “A Step Forward: Ethics Education Matters”, Journal of Business Ethics, 2010, Cilt 92, No. 4, Nisan, s.565 – 584.
• Loeb, Stephen E. ve Rockness, Joanne “Accounting Ethics and Education: A Response,” Journal of Business Ethics, 1992, Cilt:11, No:7, s.485 - 490.
• Loeb, Stephen E., Ethics in the Accounting Profession, 1978, John Wiley & Sons, Canada.
• Loeb, Stephen E., “Ethics And Accounting Doctoral Education”, Journal of Business Ethics, 1994, Cilt: 13, No. 10, s. 817-828.
• Loeb, Stephen E. Ve Bedingfield, James. P, “Teachings In Accounting Theory”, Maryland University, 1972, s. 811.
• Loeb, Stephen E., “Teaching Students Accounting Ethics; Some Crucial Issues,” Issues In Accounting Education, Sonbahar, 1988, Cilt:3, s. 16-29.
• Loeb, Stephen E., “The Evaluationof Outcomes of Accounting Ethics Education”, Journal of Business Ethics, 1991, Cilt:10, No:2, s.77 -84.
• Loeb, Stephen E “A Separate Course In Accounting Ethics: An Example”, Advances in Accounting Education, 1998, Cilt:1, s. 235-250.
• Lloyd, Peter ve Van De Poel, Ibo, “Designing Games To Teach Ethics,” Science and Engineering Ethics, 2008, Cilt 14, Yayın 3, Eylül, s. 433 – 447.
• Mawa, Michael ve Adams, Jane, “Business Ethics As Field Of Teaching, Training and Research In East Africa”, African Journal of Business Ethics, 2011, Cilt 5, Yayın 2, Temmuz, s. 66.
• Mcphail, Ken, “Going Public: A Brief Note On Civilising Accounting Ethics Education”, Business Ethics, A Eu-ropean Review, 2006, Cilt 15, Yayın 3, Temmuz, s. 306.
• Mcnair, Frances ve Milam, Edward E., “Ethics In Accounting Education: What Is Really Being Done,” Journal of Business Ethics, 1993, Cilt.12, October, s.797-809.
• Melé, Domènec, “Ethical Education in Accounting: Integrating Rules, Values and Virtues”, Journal of Business Ethics, 2005, Cilt: 57, No. 1, s. 97-109.
• Mitchem, Cheryl E., “Analysis Of International Ethical Standards In Accounting”, International Business & Economics Research Journal, 2009, Cilt.8, Sayı 1, s.41-50.
• Milam, Edward E. ve Mcnair, Frances “An Examination Of Accounting Faculty Perceptions Of The Importance Of Ethics Coverage In Accounting Courses”, Business & Professional Ethics Journal, 1992, Cilt. 11, No. 2, s.57-71.
• Mintz, “Ethics In The Management Accounting Curriculum”, Management Accounting, Haziran, 1990, Cilt: 71 s. 51-54.
• Reese, Curt ve Wells, “Teaching Academic Discussion Skills With A Card Game”, Terri Simulation & Gaming, Cilt 38, Yayın 4, Aralık, s. 546 – 555
• Ritter, Barbara, “Can Business Ethics Be Trained? A Study Of The Ethical Decision Making Process In Business Students”, Journal of Business Ethics, 2006, Cilt 68, No. 2, s.153-164.
• Ruess, R. ve Gardulski, A., “An Interactive Game Approach to Learning In Historical Geology and Paleontology” Journal of Geoscience Education, Mart 2001.
• Smith, Patricia L, ve Oakley, Ellwood F., “Gender-Related Differences in Ethical and Social Values of Business Students: Implications for Management”, Journal of Business Ethics, 1997, Cilt: 16, No: 1, s. 37-45.
• Swanson, Diane, “The Buck Stops Here: Why Universities Must Reclaim Business Ethics Education” Journal of Academic Ethics, 2004, Cilt: 2, No:1, s.43-61.
• Philips, Robert, “Stakeholder Legitimacy”, Business Ethics Quarterly, 2003, s.25-41
• Oddo, Alfonso R., “A Framework For Teaching Business Ethics”, Journal of Business Ethics, 1997, Cilt 16, Yayın 3, Şubat, s. 293 – 297.
• Willen, L., “Seeking To Shame: Scandals Turn Up Heat On Business Schools To Accept Responsibility And Incorporate For Ethics Into Courses”, Post-Gazette, 2004, Pittsburgh.
• Wu, Chen-Fong, “A Study of the Adjustment of Ethical Recognition and Ethical Decision-Making of Managersto-Be across the Taiwan Strait before and after Receiving a Business Ethics Education”, Journal of Business Ethics, 2003, Cilt 45, Yayın 4, Temmuz, s. 291 – 307.