Muhasebe Etik Eğitim Sistem Bileşenlerinde Sürekli Etkin Eğitim

Bu çalışmada, Türk muhasebe literatüründe henüz yeni bir alan olan muhasebe etik eğitiminin, muhasebe etik eğitim sistem bileşenleri ile teoriksel ilişkisi kurulmuşolup, bu yapıdan mevcut etik eğitim sistem bileşenlerinde teoriksel ve teknik düzeydeki eksiklikler ortaya çıkarılmıştır. Bunun yanında muhasebe etik eğitiminin gerekçeleri IFAC’ın etik eğitim çerçevesi düzeyinde temellendirilerek, etik eğitiminin sürekli en iyilenmesi ve en yenilenmesi için muhasebe etik yönetiminde anahtar etik kontrol ve denetim değerleri işlenmiştir. Bu bağlamda eğitim öğretimin bir parçasıhaline gelmişbazınormalmişmi görülen uygulamaların, etiksel olmayan yönleri vurgulanarak etiksel davranışkalıplarının öğrenciye yerleştirilmesinde bazıdetaylar ortaya konulmuştur.

The Accounting Ethics is mainly introduced as if it were a small part of the business ethics in both domestic and foreign literatures. In this case, the subject of accounting ethics naturally turns up to be a workspace governed by the ones whose subject is not accounting. Nevertheless, the predominantly existence of the profit-based approaches in the business ethics and principlebased approaches in the accounting ethics is the contradiction of these studies. The most concrete evidence of these conflicting situations is the Corporate Governance Principles, which is developed by CMB in Turkey, in which its content the accountant and ethics is hardly existed, instead of the concept used as “Organization’s Code of Ethics” in the global applications. The importance of corporate accounting ethics education is primarily administered in the corporate educational institutions university and the learned vocational ethics habits are administrated in corporate in the governmental and private public organizations. That the organizations are deprived of ethics supporting systems will most probably make the ethical benefits to be provided in the ethics education applications bootless. The accounting methodology which is the social and economical measuring system, the measuring instruments they have used, methods and the reason for existence of the procedures realizes the ethical integrity. While the accounting carries out these measurements, it depicts the financial facts, defines, classifies and describes its evaluation. Controls and auditing are available already at every stage of all these processes and procedures in principle of accounting essence. Therefore, it uses the accounting concept and principles in defining the financial facts during the evaluation process, adapts these principles to legal rules and other rules and selects the most convenient ones among the preset law code articles in describing the facts. When there are no law codes and rules existed, it develops its own rule/ruling systems according to the ethical overall acceptations or to be accepted as general. He is the one who can perceive this function in linking the accounting system parts to each other is the account himself. Sustaining the accountant with the systems to provide ethical support in processing this function will turn the accounting and the accountant to a position to render technical service intended for the objectives of the administration. It makes necessary to make a declaration against momentarily developing ethic / non-ethic application or behaviors in classes and encourage the ethical behaviors and impose sanctions to the non-ethical behaviors. However, the quality of the sanction to be applied should be in such an attribution that it will provide a support to the student himself/herself to perceive that value of the student’s non-ethical behaviors in insinuation – which value parameters are violated - so that the student should not be penalized in a non-ethical method. The Corporate Application out of exams: If the school rendering education is of an adapted official ethic education policy, then the policies of accounting ethic education should be arranged and implemented accordingly. If they have no such corporate education policies, an accounting ethic education programs should be prepared according to the overall principles of ethic value system. Furthermore, the students should be encouraged to do ethic discussion among themselves in the out of class areas. Exam Applications: The objective to do testing is not only to test what the student knows or does not know and grade them, but also describes the testing whether the student is gained target behaviors and information suitable to the education objectives. The quality of the prepared questions should be distributed at the attribution to cover the ethic education targets and the target education scope. During the execution of the testing, some of the students who cannot assign a meaning to the questions demand the meanings of the questions from the instructors of the lessons or the persons charged in the exams. Moreover, some of the instructors come into the examination halls and openly ask if there are any questions which are not understood and give clues to the student to make the questions clear. This sort of applications will damage the justice feeling not only avoiding the academic equitation in education, but leading the exams to divert from their objectives of being a competition and fair measuring and evaluation as well. Furthermore, they decrease the quality of the education significantly by causing to educate the students who cannot assign a meaning to answer the question and cannot make a choice among what they know. First of all, accounting ethic education encourages to make a choice and lets the decision maker act independently in this choice. While doing the evaluation of the student’s exam paper, the question that the student has answered without knowing should be subjected to sanctioning and points should be downed out of the right answers within a certain percentage. This situation will be able to push the student to make a research to what he/she does not know avoiding him/her to answer about the fields what he/she does not know and provide a contribution to gain ethical behaviors. Unless the ethical behaviors are not supported with ethic control and auditing mechanisms, it will not go further than that of being subjective applications. Righteous analyzing of the functional corporal mediums and developing control means and auditing procedures congenial to these are required to remove the subjective applications and encourage the ethic behaviors. Not only the control of the education targets and convenience testing of the course contents should be controlled with the accounting ethic education procedures, but also constantly controlled and audited whether it is developed as the part of the student’s personality ethical perceiving sensation or not with the behaviors of the student