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Bu araştırma, muhasebe eğitimi alan lisans öğrencilerinin Türkiye Finansal Raporlama Standartları (TFRS) ve Türkiye Muhasebe Standartları (TMS)’ na ilişkin farkındalıklarını belirleme amacı taşımaktadır. Bu amacı gerçekleştirmek için ihtiyaç duyulan verilerin toplanmasında anket yöntemi kullanılmıştır. Anket Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme ile Bankacılık ve Finans Bölümlerinde öğrenim gören 237 lisans öğrencisine uygulanmıştır. Araştırma sonucunda İşletme bölümü öğrencileri ile Bankacılık ve Finans bölümü öğrencileri arasında TFRS/TMS farkındalık düzeyleri bakımından anlamlı bir farklılık olduğu tespit edilmiştir. Araştırma bulguları, TFRS / TMS bilgisine sahip olan ve TFRS / TMS bilgisine sahip olmayan öğrenciler arasında da TFRS / TMS farkındalık düzeyleri açısından anlamlı bir fark olduğunu ortaya koymuştur.
This research aims to determine the Turkish Financial Reporting Standards (TFRS) and Turkish Accounting Standards (TAS) awareness of undergraduate students having education in accounting. The questionnaire method was used to collect the data needed to accomplish this goal. The questionnaire was applied to 237 undergraduate students in The Departments of Business Administration and Banking and Finance in the Faculty of Economics and Administrative Sciences at Kastamonu University. As a result of the study, it was determined that there was a significant difference in terms of TFRS / TAS awareness levels between the students in the Department of Business Administration and Banking and Finance. The findings of the study revealed that there was a significant difference in terms of TFRS / TAS awareness levels between students who have TFRS / TAS knowledge and who do not have TFRS / TAS knowledge.
This research aims to determine the Turkish Financial Reporting Standards (TFRS) and Turkish Accounting Standards (TAS) awareness of undergraduate students having education in accounting. The questionnaire method was used to collect the data needed to accomplish this aim. The questionnaire was applied to 237 undergraduate students in The Departments of Business Administration and Banking and Finance in Faculty of Economics and Administrative Sciences at Kastamonu University. As a result of the study, it was determined that there was a significant difference in terms of TFRS / TAS awareness levels between the students in The Departments of Business Administration and Banking and Finance. The findings of the study revealed that there was a significant difference in terms of TFRS / TAS awareness levels between students who have TFRS / TAS knowledge and who do not have TFRS / TAS knowledge.
Field : Eğitim Bilimleri
Journal Type : Uluslararası
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