MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ - A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS

Muhasebe meslek mensuplarının etik ile ilgili tutumları toplum içerisinde mesleğe bakış açısı ve mesleğin saygınlığı bakımından önem arz etmekte ve etik ikilemlerde karşı karşıya geldiklerinde davranışlarını etkilemektedir. Bu çalışmanın amacı, muhasebe meslek mensuplarının ve muhasebe dersi alan öğrencilerin mesleki etik ve ahlaki gelişim düzeylerini karşılaştırmalı olarak incelemektir. Katılımcıların etik yargı ve ahlaki gelişim düzeylerini ölçmek amacıyla, James Rest’in geliştirdiği Değerlerin Belirlenmesi Testi (DBT) kullanılmıştır. Muhasebe meslek mensupları ve muhasebe dersi alan öğrencilerin ahlaki gelişim düzeylerinin gelenek öncesi muhakeme evresinde olduğu ve meslek mensuplarının ahlaki gelişimlerinin öğrencilere kıyasla daha yüksek olduğu saptanmıştır.

Anahtar Kelimeler:

Davranışsal Muhasebe, Ahlaki Gelişim Düzeyi, Muhasebe Etiği

A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS - MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERSİ ALAN ÖĞRENCİLERİN AHLAKİ GELİŞİM VE ETİK İLE İLGİLİ TUTUMLARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ

The attitudes about ethics of accounting professions is important with regards to the image and respectability of the occupation and also it effects accounting professions’ behaviors when they come across an ethical dilemma. The aim of this study is to compare accounting professions and students who took accounting courses in terms of their professional ethics and moral development levels. DIT (Defining Issues Test) which was developed by James Rest was used to measure participants’ ethical judgement and moral development levels. The results of the study showed that accounting professions and students who took accounting courses were on pre-conventional morality level and also moral development of accounting professions was higher than students who took accounting courses.

Keywords:

Behavioral Accounting, Cognitive Moral Development, Accounting Ethics,

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