DİCLE ÜNİVERSİTESİ SOSYAL BİLİMLER MESLEK YÜKSEKOKULU ÖĞRENCİLERİNİN MUHASEBE MESLEK ETİĞİ ALGILARI ÜZERİNE BİR ARAŞTIRMA

Yıl 2018, , 278 - 294, 10.01.2018

Kadir Gökoğlan , Hasan Arslan Mustafa Bulut

https://doi.org/10.17755/esosder.330372

Cited By: 7

Öz

Muhasebe mesleği, gün
geçtikçe gelişen teknolojik gelişmelere ve sürekli kendini yenileyen ekonomik faaliyetlere
ayak uydurabilmesi mesleki etik ilke ve kurallara bağlılığın sağlanmasıyla
gerçekleşecektir. Günümüzde bu denli önemi büyük olan mesleki etik ilke ve
kuralların meslek mensupları tarafından doğru algılanması ve uygulanması
arzulanan bir durumdur. Bu çalışma, Dicle Üniversitesi Sosyal Bilimler Meslek
Yüksekokulu Muhasebe ve Vergi Uygulamaları ile İşletme Yönetimi öğrencilerin
muhasebe meslek etiği algılarını ölçmek amacıyla gerçekleştirilmiştir. Bu
çalışma sonucunda, öğrencilerin mesleki etik ilke ve kurallara uyum ve
uygulamaları konusunda kararsız oldukları tespit edilmiştir. Ayrıca meslek
mensuplarının etik ilke ve kurallara gereken önemi vermediği, ilgililerin
mesleki eğitim ve seminerleri yeterli düzeyde gerçekleştirmediği tespit
edilmiştir.

Anahtar Kelimeler

Muhasebe, Etik, Muhasebe Meslek Etiğ

Kaynakça

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