Accounting ethics education in turkey: An evaluation within the frame of opportunities and challenges

Abstract

The aim of this study is to investigate the need for the teaching of accounting ethics in Turkey, dealing with the evaluation of teaching ethics in accounting education within the frame of opportunities and challenges. Based on the present literature, the study first dwelled on the existing conditions in ethics education in Turkey and then discussed opportunities and challenges under the light of some feasible and reasonable solution. Some of the opportunities in accounting ethics education in Turkey can be classified as socioeconomic status in Turkey (informality, loss of tax, and tax evasion), development and application of principles of corporate governance, crises and financial scandals, the transition to international accounting standards, and developments in the accounting profession. Challenges probably to be faced in accounting ethics education in Turkey can be classified as who will teach accounting ethics, what methods should be used, and at what level accounting ethics should be taught. The study concluded that the socioeconomic structure of Turkey, lessons gleaned from crises breaking out across the world, and comprehensive adaptation of international accounting standards could be considered the most critical opportunities.