Accounting has a very important function in terms of generating information. The information generated by accounting profession should be accurate, honest and reliable. In generating accurate, honest and reliable information, not only laws and standards are sufficient, but it is also important that professional accountants, who generate this information, behave in accordance with ethical principles. Purpose of this study is to measure inclination of accounting profession members to ethical values and to investigate whether inclination of accounting profession members to ethical values differ in terms of various variables (such as gender, age, experience, monthly income, ethical contract signing). Data used in study were collected by e-mail surveys to accounting professional members, whose e-mail address was reached. Non-parametric Mann Whitney U test and Kruskal Wallis test were used to analyze difference. In general, it is understood that accounting profession members participating in research are inclined to ethical values. There was no significant difference in love, justice and cooperation dimensions of inclination to ethical values in terms of gender, age, education level, professional experience period, monthly income and status of ethical contract signing.

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Competition is a force to the organizations to generate and apply new strategies to challenge the changing environment. Qualified labour force is also an important constituent in this way. Universities are also in competition to train successful, dynamic, qualified and innovative students who will be the future labour force. Updating the curriculum, searching more understandable teaching techniques and getting feedback from students and lecturers are some ways to be improved and preferable for universities. Each course may require different teaching techniques to be understood. The aim of this study is to investigate the reasons why the students fail in accounting courses and which teaching techniques may help them to understand accounting better. A survey is prepared and applied to the Summer school students who had “Accounting” related lessons in a university to detect the reasons they chose the course in summer school, the reasons that they failed in accounting course during the semester and the teaching techniques that they will better understand the course. The main reasons to fail Accounting lessons were that they didn’t study enough and they can’t understand accounting. The best method of understanding theoretical part of “Accounting” courses is using blackboard and power-point presentation together; for understanding practical/exercise part of is using blackboard. Most of the students have chosen Summer School to pass the failed courses.

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ÖZETUzaktan eğitimin önemi COVID-19 pandemisinden sonra artmıştır. Türkiye'de YÖK dersleri platformu, yükseköğretim düzeyinde uzaktan eğitim ders içerikleri sunan bir platformdur. Bu çalışmanın amacı YÖK dersleri platformundaki 41 muhasebe kitabının sayfa sayısı, unvan, kaynak dili, kaynak türü, kaynak yılı gibi birtakım özellikler açısından bibliyometrik analizle incelenmesidir. Editörlerin ağırlıklı kısmının 'Profesör Doktor' unvanlı olduğu, tüm muhasebe kategorilerinde 'Profesör Doktor' unvanlı bölüm yazarı sayısının diğer unvanlardan daha fazla olduğu, muhasebe bilgi sistemi/teknolojisi kategorisi hariç diğer tüm kategorilerde Türkçe kaynakların ağırlığının yabancı dildeki kaynaklara göre daha fazla olduğu görülmüştür. Tüm muhasebe kitaplarında yararlanılan kaynakların tamamı en çok başvurulandan en az başvurulana doğru sıralandığında, birinci sırada kitap, ikinci sırada dergi, üçüncü sırada internet, dördüncü sırada mevzuat, beşinci sırada tez, altıncı sırada diğer kaynaklar ve son sırada bildirinin yer aldığı belirlenmiştir.