The aim of this course is to provide a comprehensive understanding of the concept of ethics and related core values and principles within a theoretical framework, and to emphasize the importance of ethical behavior in the accounting profession. The course also aims to equip students with in-depth knowledge of both national and international ethical standards that accounting professionals are expected to adhere to. Students will be encouraged to analyze ethical dilemmas in accounting, evaluate ethical decision-making processes, and act with a sense of professional responsibility.

This course offers a comprehensive exploration of the concept of ethics and related key terms, focusing on the theoretical foundations of professional ethics and their application in the accounting profession. It covers core ethical values, principles underlying the development of ethical behavior, and factors influencing ethical decision-making, along with the causes of unethical behavior. The relationship between business ethics and professional ethics is examined, and the concept, purpose, and necessity of ethics in the accounting profession are analyzed in depth. The course also addresses the ethical qualifications expected from accounting professionals, theoretical approaches to accounting ethics, and a comparative analysis of international and Turkish professional ethical standards. Throughout the course, ethical awareness and a sense of professional responsibility are reinforced through case studies and contemporary practices.