TÜRKİYE’DE MUHASEBE VE DENETİM MESLEKLERİNDE ETİK EĞİTİM VE MESLEKİ EĞİTİM SÜRECİ: TARİHSEL BİR BAKIŞ AÇISI

Year 2018, Volume: 20 Issue: 1, 116 - 143, 08.06.2018

Mehmet Özbirecikli , İlker Kıymetli Şen

https://doi.org/10.31460/mbdd.347559

Cited By: 5

Abstract

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 13^th – 16^th 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.

Keywords

Vocational training in Accounting, ethics education

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