Students’ Awareness About Accounting Scandals in The World


GÖNEN S., DÖNMEZ A., ANGAY KUTLUK F., EROL İ.

8th Worl Congres of Educational Sciences, Madrid, Spain, 4 - 06 February 2016, pp.688

  • Publication Type: Conference Paper / Summary Text
  • City: Madrid
  • Country: Spain
  • Page Numbers: pp.688
  • Akdeniz University Affiliated: Yes

Abstract

Accounting and corporate scandals such as Enron, WorldCom and Parmalat were from the leading causes to consider ethical decision making and the ethical training provided by business schools important.The aim of this study is to reveal the awareness of the students about world famous accounting scandals and compare the results with the previous study (Angay Kutluk, Dönmez, Tercan, 2013) which was performed between under graduate university Students. The population of this study is the Master of Business Administration (MBA) students and 4th year undergraduate students who had 3 or more accounting lessons in Faculty of Economics and Administrative Sciences during their education. A survey is prepared to reveal the awareness of the students about accounting scandals, and it is applied during accounting lessons. Survey includes demographic questions like gender, age, if they are working, if they want to choose accounting as a profession and questions about the accounting scandals, such as if the students have heard about the scandals, where did they happen, how and in which lessons they have heard about them, etc.The results of frequencies, descriptive statistics and chi-square analysis which showed the differences of some demographic factors between the questions of accounting scandals are shown in tables. After discussing the results, suggestions are offered to increase the awareness of the students about the importance of ethical decision making and about the accounting curriculum.