Businesses need to ensure their sustainability and be careful about their professional decisions. Today, business ethics is important in accounting profession as well as important for all other professions. Business ethics is the performance of the profession in an impartial, honest and reliable manner regardless of the members of profession. In this study, the ethical perceptions of the students taking accounting course, are studying at associate degree and bachelor's level, are examined. The target group of the study is the students from Fırat University who are taking accounting course. In this context, the sample of the study consists of 452 students. SPSS 22 statistical program was used for data analysis. According to the results of the study, in our country it is seen that business ethics is very important for the accounting profession but it does not constitute the desired level in the education and practice. Other findings obtained from the study are the ethical perception of the students taking accounting courses does not differ in terms of the age and academic units of the students. It is thought that this research will contribute to the literature of accounting ethics.
Ethics, Business Ethics, Business Ethics of Accounting