Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' adequately receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.

ÖZET

Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.

Etik ve ahlak kavramlarının günlük yaşamda taşıdıkları önem, meslek hayatı için de geçerlidir. Meslek hayatında sergilenecek etik dışı bir davranışın sonuçları çok daha geniş bir alana yayılabilir. Bu nedenle meslek etiği en az günlük yaşamdaki etik kavramı kadar önemlidir. Meslek mensupları neden etik dışı davranışa yönelirler? Onları etik dışı davranışa iten en önemli nedenler nelerdir? Etik dışı davranış gerçekleşmese bile bir önceki aşamada yaşanan etik ikilemin nedenleri nelerdir? Bu çerçevede çalışmamızın amacı muhasebe meslek mensuplarının yaşadığı etik ikilemleri irdelemektir.