Abstract:

In line with the global trend, it is of great importance that the Turkish Accounting and Financial Reporting Standards, which express the Turkish translation of the International Financial Reporting Standards, be adopted and implemented effectively. In this context, the aim of the study is to determine the awareness of the Turkish Accounting Standards (TMS) / Turkish Financial Reporting Standards (TFRS) of the students of the department of business administration, who receive accounting education and are candidates for the profession of accounting in the near future. For this purpose, a questionnaire was applied to the students of Ataturk University Faculty of Economics and Administrative Sciences, Department of Business Administration. As a result, it has been determined that the business department students differ significantly according to both TMS / TFRS awareness and TMS / TFRS knowledge competencies, students' interest in the field of accounting, interest in the accounting profession, the profession they want to do after graduation and the class they are studying.

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