Abstract:

The globalization that began in the 20th century caused innovation and development in many areas, and the world of commercial activity and science were also influenced by globalization. The fields of accounting, finance and audit were also affected by the globalization wind. These developments undoubtedly created the need to update education plans and programs. The developments in the field of financial reporting brought up the areas of accounting specialization that require special applications such as insurance accounting, bank accounting, tourism accounting, construction accounting in the accounting profession in line with sectoral needs. In addition to commercial enterprises, there is a need for educated accountants who are equipped with current, theoretical and practical knowledge, professional skills, and who know the sector in these specialized fields. One of the important factors in meeting this need is pre-learning lesson plans and programs in line with the expectations of the industry and in accordance with the needs. In the study, it was examined to reveal whether the accounting courses given in the business departments of the state and private universities in Turkey include such specialized areas or not. This research is considered as a resource for the relevant managers about the lesson plans to be formed in line with the sectoral needs in the accounting education. It is also expected that students will be encouraged to attend classes for new domains, and that accounting academics will be more aware of the need for self-refreshment and training for the courses in these areas.

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