Author(s): Zeki DOĞAN, Elif NAZLI, Kadir GÜLÇİN

Today, fraud is one of the most important problems for businesses. The number of people in volved with fraud in various ways in the businesses by which they are employed, and the harm they caused have reached serious proportions. The activities that contain fraud can be perpetrated by the staff and managers at various levels. These harmful actions may lead to loss of trust in many professions (i.e., professional accountants) and in those who practice those professions. Vocational school students are also such candidates for practicing accounting profession. This study aims to determine the levels of vocational college students’ tendency toward fraud. To thisend, a question aire survey is conducted for thev ocational school students who had taken accounting courses at Osmaniye Korkut Ata University. The obtained data are analyzed by means of Independent-Samples T-Test and One-way ANOVA. Upon evaluating the analysis results of a questionn aire survey, the findings related to the level of the vocational school students’ tendency toward fraud are detected.


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