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Author(s): Ahmet ÜNSAL

Journal: Selcuk Universitesi Sosyal Bilimler Enstitusu Dergisi
ISSN 1302-1796

Issue: 22;
Start page: 409;
Date: 2009;
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Keywords: Ethics | Innovation | “Education Audit Tools” | Accounting

ABSTRACT
The Accounting Ethics is mainly introduced as if it were a small part of the business ethics in both domestic and foreignliteratures. In this case, the subject of accounting ethics naturally turns up to be a workspace governed by the ones whose subjectis not accounting. Nevertheless, the predominantly existence of the profit-based approaches in the business ethics and principlebasedapproaches in the accounting ethics is the contradiction of these studies. The most concrete evidence of these conflictingsituations is the Corporate Governance Principles, which is developed by CMB in Turkey, in which its content the accountant andethics is hardly existed, instead of the concept used as “Organization’s Code of Ethics” in the global applications. Theimportance of corporate accounting ethics education is primarily administered in the corporate educational institutions(university) and the learned vocational ethics habits are administrated in corporate in the governmental and private publicorganizations. That the organizations are deprived of ethics supporting systems will most probably make the ethical benefits tobe provided in the ethics education applications bootless.The accounting methodology which is the social and economical measuring system, the measuring instruments they haveused, methods and the reason for existence of the procedures realizes the ethical integrity. While the accounting carries out thesemeasurements, it depicts the financial facts, defines, classifies and describes its evaluation. Controls and auditing are availablealready at every stage of all these processes and procedures in principle of accounting essence. Therefore, it uses the accountingconcept and principles in defining the financial facts during the evaluation process, adapts these principles to legal rules and otherrules and selects the most convenient ones among the preset law code articles in describing the facts. When there are no lawcodes and rules existed, it develops its own rule/ruling systems according to the ethical overall acceptations or to be accepted asgeneral. He is the one who can perceive this function in linking the accounting system parts to each other is the account himself.Sustaining the accountant with the systems to provide ethical support in processing this function will turn the accounting and theaccountant to a position to render technical service intended for the objectives of the administration.It makes necessary to make a declaration against momentarily developing ethic / non-ethic application or behaviors in classesand encourage the ethical behaviors and impose sanctions to the non-ethical behaviors. However, the quality of the sanction to beapplied should be in such an attribution that it will provide a support to the student himself/herself to perceive that value of thestudent’s non-ethical behaviors in insinuation – which value parameters are violated - so that the student should not be penalizedin a non-ethical method.The Corporate Application out of exams: If the school rendering education is of an adapted official ethic education policy,then the policies of accounting ethic education should be arranged and implemented accordingly. If they have no such corporateeducation policies, an accounting ethic education programs should be prepared according to the overall principles of ethic valuesystem. Furthermore, the students should be encouraged to do ethic discussion among themselves in the out of class areas. ExamApplications: The objective to do testing is not only to test what the student knows or does not know and grade them, but alsodescribes the testing whether the student is gained target behaviors and information suitable to the education objectives. Thequality of the prepared questions should be distributed at the attribution to cover the ethic education targets and the targeteducation scope.During the execution of the testing, some of the students who cannot assign a meaning to the questions demand themeanings of the questions from the instructors of the lessons or the persons charged in the exams. Moreover, some of theinstructors come into the examination halls and openly ask if there are any questions which are not understood and give clues tothe student to make the questions clear. This sort of applications will damage the justice feeling not only avoiding the academic equitation in education, but leading the exams to divert from their objectives of being a competition and fair measuring andevaluation as well. Furthermore, they decrease the quality of the education significantly by causing to educate the students whocannot assign a meaning to answer the question and cannot make a choice among what they know. First of all, accounting ethiceducation encourages to make a choice and lets the decision maker act independently in this choice.While doing the evaluation of the student’s exam paper, the question that the student has answered without knowing shouldbe subjected to sanctioning and points should be downed out of the right answers within a certain percentage. This situation willbe able to push the student to make a research to what he/she does not know avoiding him/her to answer about the fields whathe/she does not know and provide a contribution to gain ethical behaviors.Unless the ethical behaviors are not supported with ethic control and auditing mechanisms, it will not go further than that ofbeing subjective applications. Righteous analyzing of the functional corporal mediums and developing control means and auditingprocedures congenial to these are required to remove the subjective applications and encourage the ethic behaviors. Not only thecontrol of the education targets and convenience testing of the course contents should be controlled with the accounting ethiceducation procedures, but also constantly controlled and audited whether it is developed as the part of the student’s personality(ethical perceiving sensation) or not with the behaviors of the student.
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