Research Information System
Muhasebe Bilim Dünyası Dergisi, vol.20, no.1, pp.116-143, 2018 (TRDizin)
The present study aims to investigate the main lines of vocational training and ethics education in
Turkey from past to today in order to discuss the elements which are likely to play role on the efficacy of
ethics education. To do this, first the social and economic rules of Akhism and the Guild System (the
Loncas), forming the economic and social infrastructure of Turkish private enterprises in between the 13th
– 16th Centuries are investigated. Second, the modern vocational training and ethics education in
accounting profession throughout education process from primary school to accounting-related training
period are investigated. Then, by considering the International Education Standards for Professional
Accountants (IES)-4, the study suggests an ethics education process and compares it to the current ethics
education and vocational training process of today’s Turkey in order to reveal where we are. Thus, the
study emphasizes crucial points and shortcomings in ethics education process and discusses why ideal
vocational training and ethics education in accounting profession could not be reached.