A COMPARISON BETWEEN THE ACCOUNTING PROFESSIONS AND THE STUDENTS WHO TOOK ACCOUNTING COURSES IN TERMS OF MORAL DEVELOPMENT AND ATTITUDES ABOUT ETHICS - MUHASEBE MESLEK MENSUPLARI VE MUHASEBE DERS？ ALAN ？？RENC？LER？N AHLAK？ GEL？？？M VE ET？K ？LE ？LG？L？ TUTUMLARININ KAR？ILA？TIRMALI OLARAK ？NCELENMES？

The attitudes about ethics of accounting professions is important with regards to the image and respectability of the occupation and also it effects accounting professions’ behaviors when they come across an ethical dilemma. The aim of this study is to compare accounting professions and students who took accounting courses in terms of their professional ethics and moral development levels. DIT (Defining Issues Test) which was developed by James Rest was used to measure participants’ ethical judgement and moral development levels. The results of the study showed that accounting professions and students who took accounting courses were on pre-conventional morality level and also moral development of accounting professions was higher than students who took accounting courses