Author/Authors
KUTLUK, Filiz Angay Akdeniz Üniversitesi - Ayşe Sak Uygulamalı Bilimler Yüksek Okulu, Turkey , ERSOY, Ayten Akdeniz Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey
Title Of Article
A Research About Ethical Judgment Levels of Accountants
شماره ركورد
44291
Abstract
Ethical behavior of the accountants is important to maintain the public confidence of the profession and their ethical judgment ability effects the decision making stage when ethical dilemmas are encountered at the accounting environment. The aim of this study is to determine the ethical judgment levels of the accounting professionals and the effect of the demographic variables on the ethical judgment level scores. Ethical judgment levels of the accounting professionals and the effect of the demographic variables are measured by Defining Issues Test improved by Rest (1986). Accounting professionals are in the conventional level and ethical judgment levels of the women are higher than men according to the Defining Issues Test.
From Page
425
NaturalLanguageKeyword
Accounting ethics , moral development , ethical judgment
JournalTitle
Ege Academic Review (EAR)
To Page
438
JournalTitle
Ege Academic Review (EAR)
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