THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS

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Özbirecikli M., Kıymetli Şen İ.

Muhasebe Bilim Dünyası Dergisi, cilt.2018, sa.20, ss.266-293, 2018 (Hakemli Dergi)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 2018 Sayı: 20
  • Basım Tarihi: 2018
  • Dergi Adı: Muhasebe Bilim Dünyası Dergisi
  • Derginin Tarandığı İndeksler: EBSCO Education Source, EBSCO Legal Collection, EBSCO Legal Source, TR DİZİN (ULAKBİM), Sobiad Atıf Dizini
  • Sayfa Sayıları: ss.266-293
  • İstanbul Ticaret Üniversitesi Adresli: Evet

Özet

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).