A research about the factors that affect the ethical decision process of the students taking accounting

Abstract

In our study, we investigated whether the department, grade and having taken accounting ethics courses affect the ethical decison-making of first grade and fourth grade students attending Business Administration and Public Finance departments of Akdeniz University. According to our findings, which are in conformity with other studies, women have a stronger ethical judgement, business administration students have more flexible ethical values and the students that have already taken accounting ethics courses have stronger ethical values. Considering the findings of this work and other studies, we conclude that it may be helpful if the students were given accounting ethics courses.