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A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations


  • Sezen Cubukcu

    () (Anadolu University)


As a result of corporate scandals, the interest of ethics has been improved and the importance of ethics for accounting profession has been understood more clearly. In order to improve the confidence of accounting profession, accounting professionals should have an understanding of ethics. For his purpose, ethics education for the students who are the candidates for accounting professionals, should start in early years of their education process. In this study, International Accounting Education Standards Board’s (IAESB) which is the pionner instiution among the instiutions performing ethics studies are examined in details, the importance of the necessity to start ethics education in early years of education as addressed in the studies of IAESB, is highlighted and ethics courses’ scheduling is analysed by examining universities course schedule in our country. In conclusion, it is dedicated that the ethics courses have not taken place in adequate level yet in undergraduate and graduate programmes which are early years of accounting professionals’ education process.

Suggested Citation

  • Sezen Cubukcu, 2012. "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, vol. 12(1), pages 103-116, March.
  • Handle: RePEc:and:journl:v:12:y:2012:i:1:p:103-116

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    References listed on IDEAS

    1. Bičáková, Alena & Slacalek, Jiri & Slavík, Michal, 2008. "Labor supply after transition: evidence from the Czech Republic," Working Paper Series 887, European Central Bank.
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    3. Richard Blundell & Alan Duncan & Costas Meghir, 1998. "Estimating Labor Supply Responses Using Tax Reforms," Econometrica, Econometric Society, vol. 66(4), pages 827-862, July.
    4. George C. Tsibouris & Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 00/113, International Monetary Fund.
    5. Blomquist, N. Soren, 1983. "The effect of income taxation on the labor supply of married men in Sweden," Journal of Public Economics, Elsevier, vol. 22(2), pages 169-197, November.
    6. D. Tondani, 2006. "Estimating the effects of personal income tax on labour supply in Italy," Economics Department Working Papers 2006-EP03, Department of Economics, Parma University (Italy).
    7. Alena Bièáková & Jiøí Slaèálek & Michal Slavík, 2011. "Labor Supply after Transition: Evidence from the Czech Republic," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 61(4), pages 327-347, August.
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    More about this item


    Ethichs; Accounting Education Standards; Ethichs Education;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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