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INTERNATIONAL ACCREDITATION IN ACCOUNTING EDUCATION: AN ANALYSIS ON THE TYPES, CRITERIA, PROCESSES AND BENEFITS OF ACCREDITATION

Year 2018, Volume: 11 Issue: 2, 1 - 18, 28.12.2018
https://doi.org/10.18221/bujss.436026

Abstract

This study first focused on the terminology of accreditation and then concentrated on the history of accreditation process and accounting-specific accreditation. Also, accrediting organizations in general and specific to business-accounting were mentioned. Moreover, research emphasized the importance and benefits of accreditation in accounting education. Besides, a general evaluation was made and recommendations were presented based on research findings. According to the findings of study, both business and accounting specific accreditations have several advantages and benefits for stakeholders. Additionally, it is observed that the significance of accredidation is on the rise considering the increasing number of accredited universities and programs. However, accreditation process is also costly, time consuming and full of sacrifices for universities. It requires bearing direct and indirect costs, using resources, employing labor and making various investments. Plus, accreditation process makes it a necessity to meet the numerous standards and demands of accreditation organization, complete documantion work and finalize procedures. As a result, it is recommended that universities and related programs evaluate the findings of this research and run a cost-benefit analysis on the accreditation process. Both the advantages and disadvantages about general accreditation of universities and accounting-specific accreditation should be evaluated together as a whole. Each university and program should make a unique evaluation for itself and discuss the pros and cons of accreditation process. Definitely, the accreditation process must be integrated to the mission, vision, culture and strategic planning of universities and programs. 

References

  • AACSB (2018), “AACSB-Accredited Universities and Schools”, AACSB Websitesi, https://www.aacsb.edu/accreditation/accredited-members/global-listing (Erişim Tarihi: 13.06.2018).
  • AACSB (2018), “Innovations that Inspire Challenge”, AACSB Websitesi, https://www.aacsb.edu/innovations-that-inspire (Erişim Tarihi: 15.06.2018).
  • AACSB (2018), “Process of Accreditation”, https://www.aacsb.edu/accreditation/process (Erişim Tarihi: 13.06.2018).
  • AACSB (2018), “Who We Are”, AACSB Resmi Websitesi, https://www.aacsb.edu/about (Erişim Tarihi: 13.06.2018).
  • ACBSP (2018), “Accreditation”, ACBSP Resmi Websitesi, https://www.acbsp.org/page/accreditation? (Erişim Tarihi: 12.06.2018).
  • ACBSP (2018), “Regional Councils”, ACBSP Resmi Websitesi, https://www.acbsp.org/page/regions (Erişim Tarihi: 12.06.2018).
  • Aktan, C. C., Gencel, U. (2007), “Yüksek Öğretimde Akreditasyon”, Değişim Çağında Yüksek Öğretim – Yaşar Üniversitesi Yayını, İzmir.
  • Allyn, R. G. (1966), “Accreditation of accounting curriculums”, The Accounting Review, ss.303-311.
  • Barilla, A., Jackson, R. E. ve Mooney, J. L. (2008), “The CPA Exam as a Postcurriculum Accreditation Assessment, Journal of Education for Business, Volume 83, Issue 5, 2008, ss. 270-274.
  • BestAccountingDegrees (2018), “5 Benefits of Attending an AACSB Accredited Program”, BestAccountingDegrees Websitesi, https://www.bestaccountingdegrees.net/lists/5-benefits-of-attending-an-aacsb-accredited-program/ (Erişim Tarihi: 16.06.2018).
  • Brink, K. ve Smith, C. (2012), “A Comparison of AACSB, ACBSP, and IACBE Accredited U.S. Business Programs: An Institutional Resource Perspective”, Business Education & Accreditation, v 4 (2), ss. 1-15, Available at SSRN: https://ssrn.com/abstract=2144954
  • Doğan, İ. (1999), “Eğitimde Kalite ve Akreditasyon Sorunu: Eğitim Fakültelerini Üzerine Bir Deneme”, Ankara Üniversitesi Eğitim Fakültesi Dergisi, Sayı: 20, ss.503-519.
  • Elektrik Elektronik Mühendisliği Kongresi, Mühendislik Eğitimi Sempozyumu (2015), “Panel: Eğitimde Akreditasyon”, http://eemkon.org.tr/eemkon_egitim_web.pdf (Erişim Tarihi: 14.06.2018)
  • EQUIS (2018), “Accreditation and Certification - EQUIS”, EQUIS Websitesi, http://www.efmd.org/accreditation-main/equis (Erişim Tarihi: 15.06.2018)
  • Gaharan, C., Chiasson, M.A., Foust, K.M. ve Mauldin, S. (2007), “AACSB International Accounting Accreditation: Benefits and Challenges”, The Accounting Educators’ Journal, Cilt: 17, ss.13-29.
  • Grant, C. T, Ciccotello, C. S. Ve Dickie M. (2002), “Barriers to professional entry: how effective is the 150-hour rule?” Journal of Accounting and Public Policy, Sayı: 21, ss. 71-93.
  • Hardin, J.R., Stocks, M.H. (1995), “The effect of AACSB accreditation on the recruitment of entry-level accountants”, Issues in Accounting Education, Cilt: 1, Sayı: 10, s.83.
  • Howell, C. ve Heshizer, B. (2006), “AACSB Accreditation and Success on the Uniform CPA Exam”, Journal of Applied Business and Economics, Cilt: 6 Sayı: 3, ss. 9-17.
  • IACBE (2018), “A Brief History of IACBE”, http://iacbe.org/about-page/ (Erişim Tarihi: 15.06.2018).
  • IACBE (2018), “Process and Requirements”, http://iacbe.org/accreditation/process-and-requirements/ (Erişim Tarihi: 13.06.2018).
  • Kızıl, A., Kızıl C. (2007), "Accounting: Financial, Cost, Managerial". Bahar Yayınevi. ISBN: 994463070-5.
  • Kim, K., Rhim, J. C., Henderson, W. C., Bizal, N. F. Ve Pitman, G. A. (1996), “AACSB accreditation: A positive signal in accounting job markets”, Mid-Atlantic Journal of Business, ss.123-135.
  • Lindsay, D.H. ve Campbell, A. (2003), “An Examination of AACSB Accreditation Status as an Accounting Program Quality Indicator”, Journal of Business and Management, Cilt: 9, Sayı: 2, ss.125-135.
  • MacKenzie, O. (1964), “Accreditation of accounting curricula”, The Accounting Review, ss.363-370.
  • Marts, Baker and Garris (1988), “Success on the CPA Examination in AACSB Accredited and Non-Accredited Schools”, Accounting Educators’ Journal, Cit: 1, ss.74-91.
  • Morgan, J. (2011), “The Impact of AACSB Business School Accreditation on Quality of Accounting Education as Measured by CPA Exam Success Rates”, Business Education Digest, (18).
  • Morgan, J., Bergin, J., ve Sallee, L. (2008), “An investigation of the relationship between AACSB business school accreditation and CPA exam success rates”, Journal of Business and Leadership, Cilt: 4, Sayı: 1, ss.20-32.
  • Myers, M.D., Kooti, A. J. ve Kooti, J. G. (2015), “Does a Separate Accounting Education Matter?”, Shippensburg Üniversitesi Websitesi, https://www.ship.edu/contentassets/569211b0c6f243808c3c64f54e816cd2/v7n1myersp63-p71.pdf (Erişim Tarihi: 10.06.2018).
  • Pearson, D. B. (1979), “Will accreditation improve the quality of education?”, The Journal of Accountancy, ss.53- 58.
  • Peker, Ö. (1996), “Eğitimde Kalite ve Akreditasyon”, Amme İdare Dergisi, 29(4), ss.19-32.
  • Posey, R. B. ve Parker, H. J. (1989), “Publication Activity of AACSB Accredited”, The Accounting Educators' Journal, Cilt: 2, s.32.
  • Sakarya Üniversitesi (2018), “AACSB Uygunluk Başvurusu Değerlendirme Kriter ve Standartları, Sakarya Üniversitesi İşletme Fakültesi AACSB Akreditasyonu Sayfası, http://www.aacsb.sakarya.edu.tr/tr/icerik/8886/30195/basvuru-degerlendirme-kriter-ve-standartlari (Erişim Tarihi: 19.06.2018).
  • Stettler, H. F. (1965), “Accreditation of collegiate accounting programs”, The Accounting Review, ss.723-730.
  • Türk Dil Kurumu (2018), “Akreditasyon”, http://www.tdk.gov.tr/index.php?option=com_gts&arama=gts&guid=TDK.GTS.5b22dc895033d0.28960986 (Erişim Tarihi: 15.06.2018).
  • UNESCO (2001), “Accreditation in the USA: Origins, Developments and Future Prospects”, International Institute for Educational Planning, Paris, http://unesdoc.unesco.org/images/0012/001292/129295e.pdf (Erişim Tarihi: 15.06.2018).

MUHASEBE EĞİTİMİNDE ULUSLARARASI AKREDİTASYON: ÇEŞİTLERİ, KRİTERLERİ, SÜRECİ VE FAYDALARI ÜZERİNE BİR İNCELEME

Year 2018, Volume: 11 Issue: 2, 1 - 18, 28.12.2018
https://doi.org/10.18221/bujss.436026

Abstract

Bu çalışmada
öncelikle akreditasyon teriminin anlamına değinilmiş, daha sonra akreditasyon
süreci ve muhasebe programlarına özgü akreditasyonun tarihi üzerinde
durulmuştur. Aynı zamanda, akreditasyon veren kuruluşlar ve işletme-muhasebe
alanındaki akreditasyon kurumları ele alınmıştır. Bunların yanında, muhasebe
eğitiminde akreditasyonun önemi ve faydaları üzerinde durulmuştur. Araştırma
sonuçlarına değinilerek genel bir değerlendirme yapılmış ve öneriler de
sunulmuştur. Araştırma sonuçlarına göre, hem işletme hem de muhasebe alanında akreditasyonun birçok paydaş
kapsamında çeşitli avantaj ve faydaları bulunmaktadır. Ek olarak, akredite olan
üniversiteler ve programların sayısı düşünüldüğünde, akreditasyonun öneminin de
gün geçtikçe arttığı görülmektedir. Ancak, akreditasyon süreci aynı zamanda
üniversiteler için maliyetli, zaman alıcı ve fedakarlık gerektiren bir
süreçtir. Direkt ve endirekt bir
takım maliyetlere katlanmayı, kaynakları kullanmayı, işgücü harcamayı ve
çeşitli yatırımlar yapmayı gerektirmektedir. Ayrıca, akreditasyon kurumlarının
çeşitli standartlarının ve taleplerinin karşılanması, dokümantasyon
çalışmalarının tamamlanması ve birçok prosedürün yerine getirilmesi şarttır.
Sonuç olarak, üniversite ve ilgili programlarının bu araştırma sonuçlarını
değerlendirerek akreditasyon süreci hususunda fayda-maliyet analizi yapmaları
önerilmektedir. Hem genel anlamda akreditasyon, hem de spesifik olarak muhasebe
programları bazında akreditasyon konusunda avantajlar ve dezavantajlar birlikte
ele alınmalıdır. Her üniversite ve program kendine özgü bir değerlendirme
yaparak, akreditasyon sürecinin artı ve eksilerini bir bütün olarak düşünüp
tartışmalıdır. Hiç şüphesiz, akreditasyon süreci üniversitelerin ve
programların misyonuna, vizyonuna, kültürüne ve stratejik planlamasına entegre
edilmelidir.

References

  • AACSB (2018), “AACSB-Accredited Universities and Schools”, AACSB Websitesi, https://www.aacsb.edu/accreditation/accredited-members/global-listing (Erişim Tarihi: 13.06.2018).
  • AACSB (2018), “Innovations that Inspire Challenge”, AACSB Websitesi, https://www.aacsb.edu/innovations-that-inspire (Erişim Tarihi: 15.06.2018).
  • AACSB (2018), “Process of Accreditation”, https://www.aacsb.edu/accreditation/process (Erişim Tarihi: 13.06.2018).
  • AACSB (2018), “Who We Are”, AACSB Resmi Websitesi, https://www.aacsb.edu/about (Erişim Tarihi: 13.06.2018).
  • ACBSP (2018), “Accreditation”, ACBSP Resmi Websitesi, https://www.acbsp.org/page/accreditation? (Erişim Tarihi: 12.06.2018).
  • ACBSP (2018), “Regional Councils”, ACBSP Resmi Websitesi, https://www.acbsp.org/page/regions (Erişim Tarihi: 12.06.2018).
  • Aktan, C. C., Gencel, U. (2007), “Yüksek Öğretimde Akreditasyon”, Değişim Çağında Yüksek Öğretim – Yaşar Üniversitesi Yayını, İzmir.
  • Allyn, R. G. (1966), “Accreditation of accounting curriculums”, The Accounting Review, ss.303-311.
  • Barilla, A., Jackson, R. E. ve Mooney, J. L. (2008), “The CPA Exam as a Postcurriculum Accreditation Assessment, Journal of Education for Business, Volume 83, Issue 5, 2008, ss. 270-274.
  • BestAccountingDegrees (2018), “5 Benefits of Attending an AACSB Accredited Program”, BestAccountingDegrees Websitesi, https://www.bestaccountingdegrees.net/lists/5-benefits-of-attending-an-aacsb-accredited-program/ (Erişim Tarihi: 16.06.2018).
  • Brink, K. ve Smith, C. (2012), “A Comparison of AACSB, ACBSP, and IACBE Accredited U.S. Business Programs: An Institutional Resource Perspective”, Business Education & Accreditation, v 4 (2), ss. 1-15, Available at SSRN: https://ssrn.com/abstract=2144954
  • Doğan, İ. (1999), “Eğitimde Kalite ve Akreditasyon Sorunu: Eğitim Fakültelerini Üzerine Bir Deneme”, Ankara Üniversitesi Eğitim Fakültesi Dergisi, Sayı: 20, ss.503-519.
  • Elektrik Elektronik Mühendisliği Kongresi, Mühendislik Eğitimi Sempozyumu (2015), “Panel: Eğitimde Akreditasyon”, http://eemkon.org.tr/eemkon_egitim_web.pdf (Erişim Tarihi: 14.06.2018)
  • EQUIS (2018), “Accreditation and Certification - EQUIS”, EQUIS Websitesi, http://www.efmd.org/accreditation-main/equis (Erişim Tarihi: 15.06.2018)
  • Gaharan, C., Chiasson, M.A., Foust, K.M. ve Mauldin, S. (2007), “AACSB International Accounting Accreditation: Benefits and Challenges”, The Accounting Educators’ Journal, Cilt: 17, ss.13-29.
  • Grant, C. T, Ciccotello, C. S. Ve Dickie M. (2002), “Barriers to professional entry: how effective is the 150-hour rule?” Journal of Accounting and Public Policy, Sayı: 21, ss. 71-93.
  • Hardin, J.R., Stocks, M.H. (1995), “The effect of AACSB accreditation on the recruitment of entry-level accountants”, Issues in Accounting Education, Cilt: 1, Sayı: 10, s.83.
  • Howell, C. ve Heshizer, B. (2006), “AACSB Accreditation and Success on the Uniform CPA Exam”, Journal of Applied Business and Economics, Cilt: 6 Sayı: 3, ss. 9-17.
  • IACBE (2018), “A Brief History of IACBE”, http://iacbe.org/about-page/ (Erişim Tarihi: 15.06.2018).
  • IACBE (2018), “Process and Requirements”, http://iacbe.org/accreditation/process-and-requirements/ (Erişim Tarihi: 13.06.2018).
  • Kızıl, A., Kızıl C. (2007), "Accounting: Financial, Cost, Managerial". Bahar Yayınevi. ISBN: 994463070-5.
  • Kim, K., Rhim, J. C., Henderson, W. C., Bizal, N. F. Ve Pitman, G. A. (1996), “AACSB accreditation: A positive signal in accounting job markets”, Mid-Atlantic Journal of Business, ss.123-135.
  • Lindsay, D.H. ve Campbell, A. (2003), “An Examination of AACSB Accreditation Status as an Accounting Program Quality Indicator”, Journal of Business and Management, Cilt: 9, Sayı: 2, ss.125-135.
  • MacKenzie, O. (1964), “Accreditation of accounting curricula”, The Accounting Review, ss.363-370.
  • Marts, Baker and Garris (1988), “Success on the CPA Examination in AACSB Accredited and Non-Accredited Schools”, Accounting Educators’ Journal, Cit: 1, ss.74-91.
  • Morgan, J. (2011), “The Impact of AACSB Business School Accreditation on Quality of Accounting Education as Measured by CPA Exam Success Rates”, Business Education Digest, (18).
  • Morgan, J., Bergin, J., ve Sallee, L. (2008), “An investigation of the relationship between AACSB business school accreditation and CPA exam success rates”, Journal of Business and Leadership, Cilt: 4, Sayı: 1, ss.20-32.
  • Myers, M.D., Kooti, A. J. ve Kooti, J. G. (2015), “Does a Separate Accounting Education Matter?”, Shippensburg Üniversitesi Websitesi, https://www.ship.edu/contentassets/569211b0c6f243808c3c64f54e816cd2/v7n1myersp63-p71.pdf (Erişim Tarihi: 10.06.2018).
  • Pearson, D. B. (1979), “Will accreditation improve the quality of education?”, The Journal of Accountancy, ss.53- 58.
  • Peker, Ö. (1996), “Eğitimde Kalite ve Akreditasyon”, Amme İdare Dergisi, 29(4), ss.19-32.
  • Posey, R. B. ve Parker, H. J. (1989), “Publication Activity of AACSB Accredited”, The Accounting Educators' Journal, Cilt: 2, s.32.
  • Sakarya Üniversitesi (2018), “AACSB Uygunluk Başvurusu Değerlendirme Kriter ve Standartları, Sakarya Üniversitesi İşletme Fakültesi AACSB Akreditasyonu Sayfası, http://www.aacsb.sakarya.edu.tr/tr/icerik/8886/30195/basvuru-degerlendirme-kriter-ve-standartlari (Erişim Tarihi: 19.06.2018).
  • Stettler, H. F. (1965), “Accreditation of collegiate accounting programs”, The Accounting Review, ss.723-730.
  • Türk Dil Kurumu (2018), “Akreditasyon”, http://www.tdk.gov.tr/index.php?option=com_gts&arama=gts&guid=TDK.GTS.5b22dc895033d0.28960986 (Erişim Tarihi: 15.06.2018).
  • UNESCO (2001), “Accreditation in the USA: Origins, Developments and Future Prospects”, International Institute for Educational Planning, Paris, http://unesdoc.unesco.org/images/0012/001292/129295e.pdf (Erişim Tarihi: 15.06.2018).
There are 35 citations in total.

Details

Primary Language Turkish
Journal Section Review Article
Authors

Tunay Aslan

Erdal Yılmaz

Cevdet Kızıl 0000-0003-0196-2386

Publication Date December 28, 2018
Published in Issue Year 2018 Volume: 11 Issue: 2

Cite

APA Aslan, T., Yılmaz, E., & Kızıl, C. (2018). MUHASEBE EĞİTİMİNDE ULUSLARARASI AKREDİTASYON: ÇEŞİTLERİ, KRİTERLERİ, SÜRECİ VE FAYDALARI ÜZERİNE BİR İNCELEME. Beykent Üniversitesi Sosyal Bilimler Dergisi, 11(2), 1-18. https://doi.org/10.18221/bujss.436026

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