ETHICS EDUCATION AND VOCATIONAL TRAINING PROCESS OF ACCOUNTING AND AUDITING PROFESSIONS IN TURKEY: A HISTORICAL PERSPECTIVE

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Özbirecikli M., Kıymetli Şen İ.

Muhasebe Bilim Dünyası Dergisi, cilt.20, sa.1, ss.116-143, 2018 (Hakemli Dergi)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 20 Sayı: 1
  • Basım Tarihi: 2018
  • Dergi Adı: Muhasebe Bilim Dünyası Dergisi
  • Derginin Tarandığı İndeksler: EBSCO Education Source, EBSCO Legal Collection, EBSCO Legal Source, TR DİZİN (ULAKBİM), Sobiad Atıf Dizini
  • Sayfa Sayıları: ss.116-143
  • İstanbul Ticaret Üniversitesi Adresli: Evet

Özet

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.