ilker KIYMETLİ SEN, Mehmet ÖZBİRECİKLİ

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

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 13th – 16th 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

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