Research Article
DİCLE ÜNİVERSİTESİ SOSYAL BİLİMLER MESLEK YÜKSEKOKULU ÖĞRENCİLERİNİN MUHASEBE MESLEK ETİĞİ ALGILARI ÜZERİNE BİR ARAŞTIRMA
Abstract
Muhasebe mesleği, gün
geçtikçe gelişen teknolojik gelişmelere ve sürekli kendini yenileyen ekonomik faaliyetlere
ayak uydurabilmesi mesleki etik ilke ve kurallara bağlılığın sağlanmasıyla
gerçekleşecektir. Günümüzde bu denli önemi büyük olan mesleki etik ilke ve
kuralların meslek mensupları tarafından doğru algılanması ve uygulanması
arzulanan bir durumdur. Bu çalışma, Dicle Üniversitesi Sosyal Bilimler Meslek
Yüksekokulu Muhasebe ve Vergi Uygulamaları ile İşletme Yönetimi öğrencilerin
muhasebe meslek etiği algılarını ölçmek amacıyla gerçekleştirilmiştir. Bu
çalışma sonucunda, öğrencilerin mesleki etik ilke ve kurallara uyum ve
uygulamaları konusunda kararsız oldukları tespit edilmiştir. Ayrıca meslek
mensuplarının etik ilke ve kurallara gereken önemi vermediği, ilgililerin
mesleki eğitim ve seminerleri yeterli düzeyde gerçekleştirmediği tespit
edilmiştir.
Keywords
References
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Year 2018,
Volume: 17 Issue: 65, 278 - 294, 10.01.2018
Abstract
References
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| Journal Section | Articles |
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| Publication Date | January 10, 2018 |
| Submission Date | July 22, 2017 |
| Published in Issue | Year 2018 Volume: 17 Issue: 65 |
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ESBD Elektronik Sosyal Bilimler Dergisi (Electronic Journal of Social Sciences), Türk Patent ve Marka Kurumu tarafından tescil edilmiştir. Marka No:2011/119849.