Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students

Article Information
Journal: Business and Economics Research Journal
Title of Article: Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students
Author(s): Gönül İpek Alkan
Volume: 6
Number: 2
Year: 2015
Page: 113-125
ISSN: 1309-2448
Abstract
Ethical behavior of the accountants is important to maintain the public confidence. The objective of this study is to determine the ethical values of accounting students according to some variables. 724 students joined the research Project. Research were asked by survey technic. The Ethical Perception levels of the students were determined by applying them the research data Mann-Whitney U and Kruskal-Wallis techniques. The level of 0,05 was determined statistically in the findings. According to the results, there is a meaningful difference at the Ethical Judgement levels of the students according to some variables. According the research results levels of ethical perceptions of female students higher than male students. Ethical perceptions are affected by the level of income. The family income level increases ethical perception is decreasing. Father’s education does not affect students’ perception of ethics but mother education affects student’s perception of ethics. The mother education increases ethical perception is decreasing.
Keywords: Ethics, professional ethics, accounting professional ethics, accounting education, perception of ethics
JEL Classification: M41, M53

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