ETHICS EDUCATION AND VOCATIONAL TRAINING PROCESS OF ACCOUNTING AND AUDITING PROFESSIONS IN TURKEY: A HISTORICAL PERSPECTIVE.

The present study aims to investigate the main lines of vocational training and ethics education in Turkey from past to today in order to discuss the elements which are likely to play role on the efficacy of ethics education. To do this, first the social and economic rules of Akhism and the Guild System (the Loncas), forming the economic and social infrastructure of Turkish private enterprises in between the 13th - 16th Centuries are investigated. Second, the modern vocational training and ethics education in accounting profession throughout education process from primary school to accounting-related training period are investigated. Then, by considering the International Education Standards for Professional Accountants (IES)-4, the study suggests an ethics education process and compares it to the current ethics education and vocational training process of today's Turkey in order to reveal where we are. Thus, the study emphasizes crucial points and shortcomings in ethics education process and discusses why ideal vocational training and ethics education in accounting profession could not be reached. [ABSTRACT FROM AUTHOR]