THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS
Muhasebe Bilim Dünyası Dergisi, vol.2018, no.20, pp.266-293, 2018 (TRDizin)
- Publication Type: Article / Article
- Volume: 2018 Issue: 20
- Publication Date: 2018
- Journal Name: Muhasebe Bilim Dünyası Dergisi
- Journal Indexes: EBSCO Education Source, EBSCO Legal Collection, EBSCO Legal Source, TR DİZİN (ULAKBİM), Sobiad Atıf Dizini
- Page Numbers: pp.266-293
- Open Archive Collection: AVESIS Open Access Collection
- İstanbul Ticaret University Affiliated: Yes
Abstract
The present study has two main aims: the first aim is to reveal to what extent educational
status of professional accountants in Turkey have changed from 1992, when the edict on
accounting practices in Turkey was issued, up to beginning of 2018. The second aim of the
study is to reveal to what extent the education-related regulations and activities for accounting
professionals in Turkey are in accordance with the International Education Standards (IESs).
For the purpose of the study, we investigated the current regulations and activities on education
for professional accountants in Turkey by comparing them to the general framework of IESs for
Professional Accountants issued by the International Federation of Accountants (IFAC).