Evaluation of Accounting Education Offered in Formal Education in Turkey in Terms of Infrastructure and Human Standards -A Model Practice in Erzurum-

Abstract

With the new Turkish Trade Act, which was introduced in 2011 in Turkey, organisation of accounting records and financial statements must be based on the International Accounting and Financial Reporting Standards. These standards are constituted and accepted on a global scale. In order to practice standards and make it the foundation for desired right evaluations, it is very important to organise accounting records and financial statements according to these standards. Ensuring compliance with standards on a global scale will allow comparable and objective accounting records and financial data to be created in the world. As a result, it will be possible to base financial and economical evaluations on right foundations. Schools’ physical infrastructure, students’ educational infrastructure and competency of human factors that provide and support accounting education is critically important in order to be able to provide education in compliance with these standards. In this study, we tried to determine how students, who receive accounting education in Turkey’s formal education institutions, receive this education in terms of educational infrastructure and competency in humane standards by conducting a survey. With the pilot application in Erzurum city, how the competency in terms of infrastructure of accounting education and human standards is perceived in all formal education levels by people who receive this education. The survey was conducted among students who received accounting courses in high school, college, faculty, master’s and doctoral level. Thus, perceptions of students, who have received accounting course in every level of formal accounting education, educational infrastructure and physical infrastructure and competency in terms of human standards were measured.

Keywords

• Accounting,Financial Statements,Accounting Education,IAS,IFRS

Kaynakça

1. Akdoğan Nalan, Sevilengül Orhan. (2007), Turkey To Harmonize Accounting Standards
2. Should Be Made Uniform Account Plan Changes, Mali Çözüm, Issue: 84.