MUHASEBEDE ETİK EĞİTİMİNDE ÇAĞDAŞ BİR MODEL: BÜTÜNLEŞİK ÖĞRETİM UYGULAMASI

Yıl 2013, Sayı: 41, 69 - 80, 01.12.2013

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

Öz

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

Anahtar Kelimeler

Muhasebe Eğitimi, Etik, Bütünleşik Etik Öğretimi

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

Öz

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

Anahtar Kelimeler

Accounting Education, Ethics, Integrated Ethics Instructional

Kaynakça

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