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In this study, the basic ethical approaches in accounting are discussed by referring the concepts of accounting education, ethics, professional ethics, professional ethics training, accounting ethics education. Also it is devoted to fundamental ethical principles held by various institutions and organizations in Turkey and the World. The literature review are conducted on the studies carried out about the professional ethics in Turkey, accounting ethics, accounting ethics education and ethical principles. The purpose of this work is to try to create a perspective for the future within the scope of accounting ethics education and accounting ethics committees in Turkey. If examining the studies in Turkey within the code of ethics and accounting education, it is seen that the professionals and business owners generally exhibit behaviors consistent with ethical principles, but for exceptions there are reasons of gaps in legislation and pressure from payers. Studies show that people are more prone to the unethical behavior who are men by gender variable, youngs by age variable and low-income people by level of income variable. As examining the education variable, the results demonstrate that the level of education is lower in the parties done unethical behavior, the education received is not effective and efficient and the institutions offering education do not give importance sufficiently to the ethical education. OzetBu calismada muhasebe egitimi, etik, meslek etigi, meslek etigi egitimi, muhasebe etigi egitimi kavramlarindan bahsedilerek muhasebe de yer alan temel etik yaklasimlarin bahsedilmistir. Ayrica Turkiye’de cesitli kurum ve kuruluslar tarafindan duzenlenen ve tum dunyada da benzer sekilde var olan temel etik ilkelerden bahsedilmistir.  Turkiye’de meslek etigi, muhasebe etigi, muhasebe etik egitimi ve etik ilkeler uzerine yapilan calismalar uzerine literatur taramasi yapilmistir. Bu calismanin amaci, Turkiye’de muhasebe etik kurullari ve muhasebe etik egitimi kapsaminda gelecege iliskin bir perspektif olusturmaya calismaktir. Muhasebe egitimi ve etik kodlar kapsaminda Turkiye’de yapilan calismalar incelendiginde,  genel itibariyle meslek mensuplari ve isletme sahiplerinin etik ilkelere uygun davranislar sergiledikleri, etik disi davranislarda bulunanlarin ise bunun nedeni olarak mukelleflerin baskisi ve yasal mevzuattaki bosluklari gostermislerdir. Calismalarda cinsiyet degiskenine gore erkeklerin, yas degiskenine gore genclerin, gelir duzeyi degiskenine gore ise geliri dusuk duzeyde olanlarin etik disi davranislara daha fazla yoneldikleri belirlenmistir. Egitim degiskenine bakildiginda ise etik disi davranislarda bulunan taraflarin egitim seviyesinin daha dusuk oldugu, alinan egitimlerin etkili ve verimli olamadigi ve bu egitimi veren kurumlarin etik egitimine gerekli onemi vermedigi sonuclarina ulasilmistir.

uluslararası i̇nsan bilimleri dergisi

A literature review on accounting education in Turkey, etichal values, and occupational ethics&lt;p&gt;Türkiye’de muhasebe eğitimi, etik değerler ve meslek etiği üzerine literatür taraması