ISSN 2736-1721
Global Journal of Business Management ISSN 6731-4538 Vol. 4 (1), pp. 001-008, January, 2010. © International Scholars Journals
Full Length Research Paper
Ethical behavior in accounting: Some evidence from Turkey
Yasemin Zengin Karaibrahimoğlu*, Ece Erdener and Turgut Var
Department of Business Administration, Faculty of Economics and Administrative Sciences, Izmir University of Economics, Sakarya Caddesi no: 156 Postal Code: 35110, Balcova, Izmir, Turkey.
Accepted 25 August, 2009
Abstract
In today’s business environment, the role of accountants is significant. Managers and other decision-makers base their decision mainly on information that accountants provide. Since accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention recently. Furthermore, major corporate failures such as Enron, Arthur Anderson and WorldCom have made ethical issues a paramount concern to those working in business and accounting. With this understanding, this study examined whether ethics is teachable or not based on a survey conducted among business students in two Turkish universities. Overall, research findings suggest a strong support for the inclusion of ethics in business and accounting curriculum.
Key words: Accounting, ethics education, ethical attitudes, cognitive attitudes.