Year 2018, Volume 10, Issue 25, Pages 397 - 420 2018-09-30

A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS - MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ
MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS

Şura ŞAHİN [1] , Osman AKIN [2]

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The attitudes about ethics of accounting professions is important with regards to the image and respectability of the occupation and also it effects accounting professions’ behaviors when they come across an ethical dilemma. The aim of this study is to compare accounting professions and students who took accounting courses in terms of their professional ethics and moral development levels. DIT (Defining Issues Test) which was developed by James Rest was used to measure participants’ ethical judgement and moral development levels. The results of the study showed that accounting professions and students who took accounting courses were on pre-conventional morality level and also moral development of accounting professions was higher than students who took accounting courses.
Muhasebe meslek mensuplarının etik ile ilgili tutumları toplum içerisinde mesleğe bakış açısı ve mesleğin saygınlığı bakımından önem arz etmekte ve etik ikilemlerde karşı karşıya geldiklerinde davranışlarını etkilemektedir. Bu çalışmanın amacı, muhasebe meslek mensuplarının ve muhasebe dersi alan öğrencilerin mesleki etik ve ahlaki gelişim düzeylerini karşılaştırmalı olarak incelemektir. Katılımcıların etik yargı ve ahlaki gelişim düzeylerini ölçmek amacıyla, James Rest’in geliştirdiği Değerlerin Belirlenmesi Testi (DBT) kullanılmıştır. Muhasebe meslek mensupları ve muhasebe dersi alan öğrencilerin ahlaki gelişim düzeylerinin gelenek öncesi muhakeme evresinde olduğu ve meslek mensuplarının ahlaki gelişimlerinin öğrencilere kıyasla daha yüksek olduğu saptanmıştır.
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Primary Language tr
Subjects Social
Journal Section Research Articles
Authors

Author: Şura ŞAHİN (Primary Author)
Institution: Giresun Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Anabilim Dalı Doktora Öğrencisi
Country: Turkey


Author: Osman AKIN
Institution: Burdur Mehmet Akif Ersoy Üniversitesi
Country: Turkey


Dates

Publication Date: September 30, 2018

Bibtex @research article { makusobed422665, journal = {Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi}, issn = {1309-1387}, eissn = {1309-1387}, address = {Mehmet Akif Ersoy University}, year = {2018}, volume = {10}, pages = {397 - 420}, doi = {10.20875/makusobed.422665}, title = {MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS}, key = {cite}, author = {ŞAHİN, Şura and AKIN, Osman} }
APA ŞAHİN, Ş , AKIN, O . (2018). MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10 (25), 397-420. DOI: 10.20875/makusobed.422665
MLA ŞAHİN, Ş , AKIN, O . "MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10 (2018): 397-420 <http://dergipark.org.tr/makusobed/issue/38648/422665>
Chicago ŞAHİN, Ş , AKIN, O . "MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10 (2018): 397-420
RIS TY - JOUR T1 - MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS AU - Şura ŞAHİN , Osman AKIN Y1 - 2018 PY - 2018 N1 - doi: 10.20875/makusobed.422665 DO - 10.20875/makusobed.422665 T2 - Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi JF - Journal JO - JOR SP - 397 EP - 420 VL - 10 IS - 25 SN - 1309-1387-1309-1387 M3 - doi: 10.20875/makusobed.422665 UR - https://doi.org/10.20875/makusobed.422665 Y2 - 2018 ER -
EndNote %0 Mehmet Akif Ersoy University Journal of Social Sciences Institute MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS %A Şura ŞAHİN , Osman AKIN %T MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS %D 2018 %J Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi %P 1309-1387-1309-1387 %V 10 %N 25 %R doi: 10.20875/makusobed.422665 %U 10.20875/makusobed.422665
ISNAD ŞAHİN, Şura , AKIN, Osman . "MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10 / 25 (September 2018): 397-420. https://doi.org/10.20875/makusobed.422665
AMA ŞAHİN Ş , AKIN O . MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2018; 10(25): 397-420.
Vancouver ŞAHİN Ş , AKIN O . MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2018; 10(25): 420-397.