TÜRKİYE’DE MUHASEBE VE DENETİM MESLEKLERİNDE ETİK EĞİTİM VE MESLEKİ EĞİTİM SÜRECİ: TARİHSEL BİR BAKIŞ AÇISI

Yıl 2018, , 116 - 143, 08.06.2018

Mehmet Özbirecikli , İlker Kıymetli Şen

https://doi.org/10.31460/mbdd.347559

Cited By: 5

Öz

The present study aims to investigate the main
lines of vocational training and ethics education in Turkey from past to today
in order to discuss the elements which are likely to play role on the efficacy
of ethics education. To do this, first the social and economic rules of Akhism
and the Guild System (the Loncas),
forming the economic and social infrastructure of Turkish private enterprises
in between the 13^th – 16^th Centuries are
investigated. Second, the modern vocational
training and ethics education in accounting profession throughout education
process from primary school to accounting-related training period are
investigated. Then, by considering the International Education Standards for
Professional Accountants (IES)-4, the study suggests an ethics education
process and compares it to the current ethics education and vocational training
process of today’s Turkey in order to reveal where we are. Thus, the study
emphasizes crucial points and shortcomings in ethics education process and
discusses why ideal vocational training and ethics education in accounting
profession could not be reached.

Anahtar Kelimeler

Vocational training in Accounting, ethics education

Kaynakça

• Çağatay, N. 1989. Bir Türk Kurumu Olan Ahilik, p.51, Ankara. Cohen, A. 2003. Osmanlı Kudüs’ünde Loncalar (Tercüme Nurettin Elhüseyni) Tarih Vakfı Yurt Yayınları, Istanbul. Ekinci, Y. 1990. Ahilik ve Meslek Eğitimi, p.45, Publication of Ministry of Education, Istanbul. Ekinci, Y. 1991. Ahilik, 3rd Edition, p.9-89, Ankara. Ergin O.N. 1995. Mecelle-i Umur-ı Belediye, Publication of Istanbul Büyükşehir Belediyesi (IBB) Istanbul. Finder L. and M. Warnecke. 2005. “Overview of the Federal Sentencing Guidelines for Organizations and Corporate Compliance Programs“April. (http://www.fraud-magazine.com/article.aspx?id=4294967781) Gerber, H. 1988. Economy and Society in an Ottoman City: Bursa 1600-1700, p.49, Jerusalem. Gülvahaboğlu, A. 1991. Ahi Evran-ı Veli ve Ahilik, pp. 248-249, Ankara. Gürata, M. 1975. Unutulan Adetlerimiz ve Loncalar, p. 84, Ankara. Güvemli, O. 2000. Türk Devletleri Muhasebe Tarihi- Osmanlı İmparatorluğu Öncesi, Cilt: 1, p.394, 2nd Ed. Istanbul. Güvemli, Oktay, (2000) Türk Devletleri Muhasebe Tarihi, Osmanlı İmparatorluğu Dönemi, Vol. 2, p.69-71, Istanbul. Güvemli, Oktay. (1998) (Türk Devletleri Muhasebe Tarihi), Vol.2, Avcıol Basım Yayın, p.94, Istanbul. Köprülü, F. 1972. Osmanlı Devletinin Kuruluşu, p.96, Istanbul. Kranacher, M.Jo. 2004. Professional Ethics, MBA, CPA, CFE Member, ACFE Board of Regents Chair, ACFE Higher Education Committee for the Deloitte/FSA Faculty Consortium May 20-21, 2004. Mantran, R. 1962. ‘Istanbul, dans la seconde Moitie du XVII. Siecle’, Paris. Meydan Larousse, Vol.5, 1971. Istanbul. Öneş E. R. 1985. “Osmanlı İmparatorluğunda Devlet ve Esnaf”, p.60, Istanbul. Özbirecikli, M. and B.Güvemli. 2011. ‘Can the regulations prevent the unethical behaviours in accounting profession? A philosophical approach on the case of Turkiye’, International Journal of Economics and Accounting-IJEA, New York, USA, Vol. 2, No. 4, pp.314–334. ISSN (Online): 2041-8698 - ISSN (Print): 2041-868X. Available at www.inderscience.com. Pakalın, M.Z. 1993. “Osmanlı Tarih Deyimleri ve Terimleri Sözlüğü”, Istanbul. Şimşek, M. 2002 “Toplam Kalite Yönetimi ve Tarihteki Bir Uygulama: Ahilik”, Hayat Yayın Evi, Istanbul. Tabakoğlu, A. 1985. “Sosyal ve İktisadi Yönleri ile Ahilik” XXI. Ahilik Sempozyumu, 13-15 Eylül, Kırşehir The Turkish Prime Minister's Ottoman Archives (BOA), Atik Şikâyet Defteri # 22. Tsui J.S. and L.F.A. Gul. 1996. “Auditors’ Behaviour in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical Reasoning“ Accounting, Organizations and Society, Vol. 21, No.1. Türk Diyanet Vakfı İslam Ansiklopedisi, Ahilik, Vol.1, 1988, Istanbul. Türkiye Diyanet Vakfı İslam Ansiklopedisi, Vol.13, 1996, Istanbul. Türkiye Diyanet Vakfı- İslam Ansiklopedisi, Vol.27, 2008 Istanbul. (Islam Encyclopedia of Turkish Religious Foundation). www.en.wikipedia.org/wiki/Roman_Empire www.iep.utm.edu/cicero/ Yamak, A. 1994. “Trade and Craft Organization in Ottoman Society”, İlim Kültür ve Sanatta Gerçek Dergisi, Vol. 2, No: 6, Istanbul.