TY  - JOUR
T1  - TÜRKİYE’DE MUHASEBE VE DENETİM MESLEKLERİNDE ETİK EĞİTİM VE MESLEKİ EĞİTİM SÜRECİ: TARİHSEL BİR BAKIŞ AÇISI
AU  - Özbirecikli, Mehmet
AU  - Kıymetli Şen, İlker
PY  - 2018
DA  - March
DO  - 10.31460/mbdd.347559
JF  - Muhasebe Bilim Dünyası Dergisi
JO  - MODAV-MBDD
PB  - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı
WT  - DergiPark
SN  - 2564-7164
SP  - 116
EP  - 143
VL  - 20
IS  - 1
LA  - tr
AB  - The present study aims to investigate the mainlines of vocational training and ethics education in Turkey from past to todayin order to discuss the elements which are likely to play role on the efficacyof ethics education. To do this, first the social and economic rules of Akhismand the Guild System (the Loncas),forming the economic and social infrastructure of Turkish private enterprisesin between the 13th – 16th Centuries areinvestigated. Second, the modern vocationaltraining and ethics education in accounting profession throughout educationprocess from primary school to accounting-related training period areinvestigated. Then, by considering the International Education Standards forProfessional Accountants (IES)-4, the study suggests an ethics educationprocess and compares it to the current ethics education and vocational trainingprocess of today’s Turkey in order to reveal where we are. Thus, the studyemphasizes crucial points and shortcomings in ethics education process anddiscusses why ideal vocational training and ethics education in accountingprofession could not be reached.
KW  - Vocational training in Accounting
KW  - ethics education
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UR  - https://doi.org/10.31460/mbdd.347559
L1  - https://dergipark.org.tr/tr/download/article-file/453738
ER  -