PERCEPTIONS OF ACCOUNTING AND FINANCE STUDENTS’ ABOUT THE COMPLIANCE OF ACCOUNTANTS WITH PROFESSIONAL ETHICAL PRINCIPLES

This study aims to reveal the perception of the students who receives undergraduate education at Erciyes University, College of Applied Sciences, Accounting and Finance Management Department about professional ethics. Non-parametric statistical methods are used to determine the relationship between demographical data and professional ethic attitude of students. As a result of the analysis; it was understood that the most violated principle is professional attitude and the most adherent principle is confidentiality. Also it was considered only the gender variable is statistically significant in terms of the perceptions of the students on the profession ethics