Abstract

This article examines the current state of Accounting students’ awareness of professional ethical principles across several dimensions, including conceptual understanding, the ability to identify unethical behavior, and the capacity to analyze and address ethical issues in professional practice. The study was conducted with 236 Accounting students using a questionnaire survey combined with in-depth interviews. The findings indicate that students’ awareness of professional ethical principles is generally at a relatively high level in terms of theoretical understanding. However, they still face considerable difficulties in applying these principles to complex professional situations, particularly those involving conflicts of interest, gifts from suppliers, and the boundary between confidentiality and legal requirements. Based on these findings, the article proposes several recommendations to strengthen professional ethics education in Accounting programs, with greater emphasis on practical relevance and situational learning.

Keywords: Accounting students, awareness, ethics education, principles, professional ethics.