ETHICS EDUCATION IN PROFESSIONAL ACCOUNTING: PRELIMINARY EVIDENCE ON THE PERCEPTIONS OF CERTIFIED PUBLIC ACCOUNTANTS

BALSARI Ç., (Varan) S. S., Ozkan S.

11th International Conference on Accounting and Management Information Systems (AMIS), Bucharest, Romanya, 8 - 09 Haziran 2016, ss.372-385 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Cilt numarası:
  • Basıldığı Şehir: Bucharest
  • Basıldığı Ülke: Romanya
  • Sayfa Sayıları: ss.372-385
  • Anahtar Kelimeler: Accounting, Ethics Education, Certified Public Accountants, Turkey
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Accounting profession has been hit hardest by criticisms of ethical issues during and after the financial crises. As a response to criticisms, business schools and professional bodies have been working to promote professional ethics throughout the profession around the world. International Federation of Accountants (IFAC) also highlighted the importance of ethics education for accounting professionals. TURMOB (The Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants in Turkey), has taken a step forward to address the ethics issue. An ethics training program has been developed and promoted. Although the participation to the program kept voluntary, more than 3000 professional accountants have been registered in the first round of education.