A SITUATION ANALYSIS RELATED TO ETHICS EDUCATION IN ACCORDANCE WITH INTERNATIONAL ACCOUNTING EDUCATION STANDARDS BOARD’S REGULATIONS

Sezen Cubukcu ()
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Sezen Cubukcu: Anadolu University

Anadolu University Journal of Social Sciences, 2012, vol. 12, issue 1, 103-116

Abstract: As a result of corporate scandals, the interest of ethics has been improved and the importance of ethics for accounting profession has been understood more clearly. In order to improve the confidence of accounting profession, accounting professionals should have an understanding of ethics. For his purpose, ethics education for the students who are the candidates for accounting professionals, should start in early years of their education process. In this study, International Accounting Education Standards Board’s (IAESB) which is the pionner instiution among the instiutions performing ethics studies are examined in details, the importance of the necessity to start ethics education in early years of education as addressed in the studies of IAESB, is highlighted and ethics courses’ scheduling is analysed by examining universities course schedule in our country. In conclusion, it is dedicated that the ethics courses have not taken place in adequate level yet in undergraduate and graduate programmes which are early years of accounting professionals’ education process.

Keywords: Ethichs; Accounting Education Standards; Ethichs Education (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (3)

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