Author/Authors :
DAŞTAN, Abdulkerim Karadeniz Teknik Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey , BAYRAKTAR, Yaşar Karadeniz Teknik Üniversitesi - Sosyal Bilimler Enstitüsü (SBE) - İşletme Bölümü, Turkey , BELLİKLİ, Uğur Giresun Üniversitesi, Alucra Turan Bulutçu - Alucra Turan Bulutçu Meslek Yüksekokulu na (MYO), Turkey
Title Of Article :
THE CREATING AWARENESS OF ETHICAL DILEMMA AND ETHICAL DECISION MAKING IN ACCOUNTING PROFESSION: A RESEARCH IN TRABZON
Abstract :
The aim of this study is to assess the level of awareness of ethical dilemmas and ethical decision making on professional activities of the accounting profession members and is to create awareness of ethics, professional ethics and ethical sensitivity for enhancing the prestige of the profession in the society. Complete, accurate, impartial, fair, timely and high-quality accounting information produced by the members of the professions have become extremely important in terms of all interest groups. Such qualifications can be achieved with the professional ethics sensitivity. In accordance with these principles, the result of the research made on professionals operating in the province of Trabzon reveals that there are differences in level of ethical awareness of professionals participating in the survey in terms of gender, level of education and professional experience.
NaturalLanguageKeyword :
Ethics , Ethical Dilemmas , Ethical Decision , Ethics Awareness , Accounting Professional Ethics
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
