Özet:

The Council of Higher Education was established with the major university reform of 1982. Establishment of vocational schools in Anatolia and Thrace with four semesters (two years) was part of the Council of Higher Education’s agenda. Vocational schools aim to educate intermediate staff at a technician level in cities and districts. In 2015, the number of vocational schools has reached one thousand, and the number of students has reached 1,5 million. These students cover %30 of all students in the higher education system of the Republic of Turkey. It is observed that accounting education is given in 320 vocational schools, which is the %30 of all vocational schools. Accounting education appears in programs like accounting – tax. Around 80.000 students are educated in these programs. It is estimated that around 40.000 students are graduated each year. It is observed that accounting education is mainly within the responsibility of lecturers. Because that the lecturers have limited background and work in their research field, this situation can be evaluated as the main weakness of the vocational schools. It would be appropriate to mention the challenge of finding academicians with sufficient qualities in districts. Vocational schools have a history of 30 years. It is understood that much attention should be given to the quality of academic staff. Thus, the number of units and students should not be increased in order to reach a designated level.

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