{"id":3049,"date":"2015-04-18T20:46:06","date_gmt":"2015-04-18T17:46:06","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3049"},"modified":"2015-04-18T20:46:06","modified_gmt":"2015-04-18T17:46:06","slug":"muhasebe-egitiminde-etik-on-lisans-ogrencilerinin-etik-algilarina-yonelik-bir-arastirma","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/muhasebe-egitiminde-etik-on-lisans-ogrencilerinin-etik-algilarina-yonelik-bir-arastirma","title":{"rendered":"Muhasebe E\u011fitiminde Etik: \u00d6n Lisans \u00d6\u011frencilerinin Etik Alg\u0131lar\u0131na Y\u00f6nelik Bir Ara\u015ft\u0131rma"},"content":{"rendered":"\n\n\n\n
Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\n\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nMuhasebe E\u011fitiminde Etik: \u00d6n Lisans \u00d6\u011frencilerinin Etik Alg\u0131lar\u0131na Y\u00f6nelik Bir Ara\u015ft\u0131rma<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nG\u00f6n\u00fcl \u0130pek Alkan<\/td>\n<\/tr>\n
Cilt:<\/td>\n6<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n2<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2015<\/td>\n<\/tr>\n
Sayfa:<\/td>\n113-125<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Muhasebe meslek mensuplar\u0131n\u0131n etik davran\u0131\u015f\u0131 muhasebe mesle\u011finin toplumdaki yeri a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Bu ara\u015ft\u0131rman\u0131n amac\u0131, gelece\u011fin muhasebe meslek mensubu adaylar\u0131 olan Muhasebe Ve Vergi Uygulamalar\u0131 Program\u0131 \u00f6\u011frencilerinin etik de\u011ferlerinin baz\u0131 de\u011fi\u015fkenlere g\u00f6re belirlenmesidir. Ara\u015ft\u0131rmaya 724 \u00f6\u011frenci kat\u0131lm\u0131\u015ft\u0131r. \u00d6\u011frencilere anket tekni\u011fiyle sorular y\u00f6neltilerek meslek eti\u011fi alg\u0131 d\u00fczeyleri belirlenmi\u015ftir. Ara\u015ft\u0131rma verilerinin analizinde Mann-Whitney U ve Kruskal-Wallis testlerinden yararlan\u0131lm\u0131\u015ft\u0131r. Elde edilen bulgular istatistiksel olarak 0.05 anlaml\u0131l\u0131k d\u00fczeyinde s\u0131nanm\u0131\u015ft\u0131r. Ara\u015ft\u0131rman\u0131n sonucunda baz\u0131 de\u011fi\u015fkenlere g\u00f6re etik alg\u0131 d\u00fczeylerinde istatistiksel bak\u0131mdan anlaml\u0131 bir fark oldu\u011fu belirlenmi\u015ftir. Ara\u015ft\u0131rma bulgular\u0131, bayan \u00f6\u011frencilerin etik alg\u0131 d\u00fczeylerinin erkek \u00f6\u011frencilere g\u00f6re daha y\u00fcksek oldu\u011funu g\u00f6stermektedir. Ya\u015f fakt\u00f6r\u00fc etik alg\u0131 d\u00fczeyini etkilerken, \u00f6\u011frencilerin \u00f6\u011frenim g\u00f6rd\u00fckleri s\u0131n\u0131f etik alg\u0131s\u0131n\u0131 etkilememektedir. Gelir d\u00fczeyi \u00f6\u011frencilerin etik alg\u0131s\u0131nda farkl\u0131l\u0131\u011fa neden olan \u00f6nemli fakt\u00f6rlerden birisi olarak ara\u015ft\u0131rma sonucuna yans\u0131maktad\u0131r. Ailenin geliri artt\u0131k\u00e7a etik alg\u0131s\u0131n\u0131n azalmas\u0131 ara\u015ft\u0131rman\u0131n ilgin\u00e7 bulgular\u0131 aras\u0131ndad\u0131r. Ara\u015ft\u0131rma bulgular\u0131na g\u00f6re baban\u0131n e\u011fitim d\u00fczey muhasebe program\u0131 \u00f6\u011frencilerinin etik alg\u0131lar\u0131n\u0131 etkilememektedir ancak annenin e\u011fitim d\u00fczeyi her boyutta \u00f6\u011frencilerin etik alg\u0131s\u0131na yans\u0131m\u0131\u015ft\u0131r. G\u00f6rev ve sorumluluklara y\u00f6nelik etik alg\u0131s\u0131 ile mesleki bireysel davran\u0131\u015flara y\u00f6nelik etik alg\u0131s\u0131n\u0131n annenin e\u011fitim d\u00fczeyi y\u00fckseldik\u00e7e azald\u0131\u011f\u0131 belirlenmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nEtik, meslek eti\u011fi, muhasebe meslek eti\u011fi, muhasebe e\u011fitimi, mesleki etik alg\u0131s\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM41, M53<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Muhasebe E\u011fitiminde Etik: \u00d6n Lisans \u00d6\u011frencilerinin Etik Alg\u0131lar\u0131na Y\u00f6nelik Bir Ara\u015ft\u0131rma Yazar(lar): G\u00f6n\u00fcl \u0130pek Alkan Cilt: 6 Say\u0131: 2 Y\u0131l: 2015 Sayfa: 113-125 ISSN: 1309-2448 \u00d6z Muhasebe meslek mensuplar\u0131n\u0131n etik davran\u0131\u015f\u0131 muhasebe mesle\u011finin toplumdaki yeri a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Bu ara\u015ft\u0131rman\u0131n amac\u0131, gelece\u011fin muhasebe meslek mensubu adaylar\u0131 […]<\/p>\n

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