%0 Journal Article
%T ACCOUNTING PROFESSIONAL CANDIDATES AND ETHICAL DILEMMA
%A Mehmet Emin KARABAYIR
%A Sevgi CENG£¿Z
%A Seyhan £¿ZTš¹RK
%J -
%D 2018
%X The ethical dilemma is the leading problem related to professional ethics. It is usually the result of the inability of individuals to solve an event. It is inevitable that business people, especially accounting professionals, to experience such dilemmas. The purpose of this study is to identify the attitudes of Certified Public Accountant (CPA) Trainees to professional ethics within the framework of questions such as ¡°Why do professionals tend to behave unethically? What are the factors that drive them to unethical behavior? What could be the causes of the ethical dilemmas experienced during the previous stage, even if unethical behavior is not realized currently?¡±. In addition to the demographic questions in the study, the questionnaire prepared in the form of judgments related to the ethical dilemma was filled out by the candidates themselves. The obtained data were evaluated with SPSS 20 statistical package program. As a result, it was seen that a significant number of candidate accountants have experienced ethical dilemmas, while they are well aware of ethical rules and behave in accordance with them. Likewise, candidates¡¯ ethical practices in resolving problems are among the results
%K Etik
%K Meslek Eti£¿i
%K Muhasebe Meslek Eti£¿i
%K Etik £¿kilem
%U http://dergipark.org.tr/muvu/issue/36666/344768