Muhasebe eğitiminde etik farkindalik ve etik davraniş niyetleri: Bartin Meslek Yüksekokulu örneği
Ethical Awareness and Ethical Behavioral Intentions in Accounting Education: The Case of Bartin Vocational School

Summary/Abstract: The aim of this study is to determine the level of awareness regarding accounting ethics among students receiving accounting education at the Vocational School, and to examine the effect of ethical content included in the curriculum on this awareness. The study also investigates whether students’ ethical attitudes differ based on variables such as demographic characteristics, exposure to ethics education, and professional experience, as well as their decision-making tendencies when faced with ethical dilemmas. A quantitative research method was adopted; a survey was administered to students taking accounting courses at Bartın University Vocational School, and the data were analyzed using the SPSS program. The findings show that explicitly addressing ethical issues in courses significantly increases students’ ethical awareness, intention to behave ethically, and level of internalizing ethical values. A significant difference was found only in the intention to behave ethically with respect to gender, with female students demonstrating higher ethical orientation. The research reveals that students with internship or work experience in the accounting/finance field have significantly higher scores in ethical awareness and ethical attitudes compared to other students. Scenario analyses confirm that as the level of ethical awareness increases, students develop more responsible, proactive, and principle-based solution strategies when faced with ethical dilemmas. The results indicate that strengthening ethical content in accounting education, expanding practice-based teaching methods, and increasing opportunities for professional experience within the field will make important contributions to improving ethical awareness.

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