Ethical behavior in accounting: Some evidence from Turkey.

Abstract


Yasemin Zengin KaraibrahimoÄ?lu*, Ece Erdener and Turgut Var

In today’s business environment, the role of accountants is significant. Managers and other decisionmakers base their decision mainly on information that accountants provide. Since accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention recently. Furthermore, major corporate failures such as Enron, Arthur Anderson and WorldCom have made ethical issues a paramount concern to those working in business and accounting. With this understanding, this study examined whether ethics is teachable or not based on a survey conducted among business students in two Turkish universities. Overall, research findings suggest a strong support for the inclusion of ethics in business and accounting curriculum.

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