Browsing by Author "Erdener, Ece"

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Does Education Improve Ethical Attitudes?
(Int Management Development Association-Imda, 2007) Erdener, Ece; Zengin, Yasemin; Var, Turgut
Some advocate that ethics can and should be taught in the classroom; while others view that ethics cannot be taught at this stage, and a person is either ethical or not. In today's business environment with the growth of accounting, the importance of accounting ethics has increased as a result of recent scandals such as Enron and Arthur Andersen. Such scandals have focused attention on ethical attitudes and how they can be improved. In this context, this study focuses on ethical attitudes and whether they are teachable or not. Within this framework, these theoretical concepts are supported by empirical research into whether ethical attitudes can be acquired through education. The correlation between educational background and ethical attitudes was tested. Overall we found that there are no significant differences in the mean of the attitudes and no significant relation between education and ethical attitudes.
Effects of Recent Amendments in Accounting Standardson Consolidated Financial Statements
(İzmir Ekonomi Üniversitesi, 2006) Erdener, Ece; Tenker, Nejat
Bu çalışma, muhasebe dünyasındaki uyumlaşma sürecini muhasebestandartları açısından inceler. Bu bağlamda, bazı Uluslararası MuhasebeStandartları hızla revize edilirken, diğer bir yandan bazı standartlarUluslararası Finansal Raporlama Standartlarıyla yer değiştirmeyebaşlamıştır. Bu değişikliklerden önemli bir tanesi ise işletmebirleşmelerinin muhasebeleştirilmesiyle ilgili olup, sonuçları konsolidefinansal tablolara yansımıştır. Sonuç olarak, muhasebe standartlarındameydana gelen bu değişikliklerin konsolide finansal tablolara ilkbakıştaki etkileri destekleyici örneklerle de ortaya konulmayaçalışılmıştır.
Citation - WoS: 5
Ethical Behavior in Accounting: Some Evidence From Turkey
(Academic Journals, 2009) Karaibrahimoglu, Yasemin Zengin; Erdener, Ece; Var, Turgut
In today's business environment, the role of accountants is significant. Managers and other decision-makers base their decision mainly on information that accountants provide. Since accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention recently. Furthermore, major corporate failures such as Enron, Arthur Anderson and WorldCom have made ethical issues a paramount concern to those working in business and accounting. With this understanding, this study examined whether ethics is teachable or not based on a survey conducted among business students in two Turkish universities. Overall, research findings suggest a strong support for the inclusion of ethics in business and accounting curriculum.