Muhasebe Meslek Mensuplarının Etik Eğitimi Algıları: Kütahya’da Bir Araştırma

Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB) in connection with the last performed by the ethical 27.03. The Communiqueon the Ethical Education of Accounting Professionals and Making Ethical Contracts ”, which came into force in 2014, has been adopted. Along with the Communiqué, ethics trainings of professional accountants were initiated by TÜRMOB and affiliated professional chambers in 2015. Within the scope of the Communiqué on Ethical Education of Ethics and Accounting for Accounting Professionals, in 2018, face to face accounting ethics training was given to independent professional and professional accountants registered to the Chamber of Certified Public Accountants of Kütahya through TÜRMOB online and through the Chamber of Certified Public Accountants of Kütahya. The aim of our study is to measure the perceptions of professional accountants about ethics education after this training and to reveal the differences in perception of ethics education according to demographic characteristics of professions. As a result of the study, it was determined that the professional accountants participating in the survey participated in the proposals in general and their perceptions about the ethics education were positive. It has been determined that these trainings among the current workloads are sufficient because it is appropriate to provide professional ethics trainings by face-to-face rooms and it is not necessary to provide trainings related to ethics education provided by internet other than TÜRMOB and TESMER. In addition, it was determined that the contract signed by the professionals thought that they would not make any sense by the taxpayers.

Anahtar Kelimeler: Ethics Education, Ethics Contract, Ethics Commitment Letter

Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB) in connection with the last performed by the ethical 27.03. The Communiqueon the Ethical Education of Accounting Professionals and Making Ethical Contracts ”, which came into force in 2014, has been adopted. Along with the Communiqué, ethics trainings of professional accountants were initiated by TÜRMOB and affiliated professional chambers in 2015. Within the scope of the Communiqué on Ethical Education of Ethics and Accounting for Accounting Professionals, in 2018, face to face accounting ethics training was given to independent professional and professional accountants registered to the Chamber of Certified Public Accountants of Kütahya through TÜRMOB online and through the Chamber of Certified Public Accountants of Kütahya. The aim of our study is to measure the perceptions of professional accountants about ethics education after this training and to reveal the differences in perception of ethics education according to demographic characteristics of professions. As a result of the study, it was determined that the professional accountants participating in the survey participated in the proposals in general and their perceptions about the ethics education were positive. It has been determined that these trainings among the current workloads are sufficient because it is appropriate to provide professional ethics trainings by face-to-face rooms and it is not necessary to provide trainings related to ethics education provided by internet other than TÜRMOB and TESMER. In addition, it was determined that the contract signed by the professionals thought that they would not make any sense by the taxpayers.

Keywords: Ethics Education, Ethics Contract, Ethics Commitment Letter