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The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts


  • S. Burak Arzova
  • Linda A. Kidwell


Business ethics is the application of ethical principles to manage complex dilemmas. Business ethics asks, "What is right and wrong and good and bad ?" in business transactions. Ethical solutions may have more than one, or no "right" alternative (Yalcin et al., 2000). In this study, ethical attitudes of Turkish accounting students are compared to the results of O'Leary and Cotter (2000), regarding Australian and Irish students. Turkey is a developing country while Australia and Ireland are developed, and the countries differ on a number of cultural variables. Thus ethical attitudes may be expected to differ significantly. Despite the wealth and cultural variables that might suggest higher unethical behaviour of students from Turkey, the opposite results were obtained. As in other studies, however, males were found to be more likely to take unethical actions. Finally, collectivism did have some effect on how students would behave if refusing the unethical offer came from a friend.

Suggested Citation

  • S. Burak Arzova & Linda A. Kidwell, 2004. "The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(3), pages 385-400.
  • Handle: RePEc:ids:ijaape:v:1:y:2004:i:3:p:385-400

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    Cited by:

    1. Katharina Srnka & A. Gegez & S. Arzova, 2007. "Why Is It (Un-)ethical? Comparing Potential European Partners: A Western Christian and An Eastern Islamic Country – On Arguments Used in Explaining Ethical Judgments," Journal of Business Ethics, Springer, vol. 74(2), pages 101-118, August.


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