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Son yıllarda yaşanan denetim skandalları muhasebe eğitiminin önemini ortaya koymuştur. Muhasebe dünyasında yalnızca kayıt tutan çalışanlardan çok, iyi eğitimli, sektörü bilen, etik değerlere bağlı, donanımlı işgücüne ihtiyaç bulunmaktadır. Türkiye’de lisans seviyesinde İktisadi ve İdari Bilimler fakülteleri ve İşletme fakültelerinde verilen muhasebe eğitimi uygulamadan uzak teorik şekilde yapılmaktadır. Yükseköğretimdeki yeni eğitim kurumlarından olan Uygulamalı Bilimler Yüksekokulları belirli alanlarda öğrenci yetiştiren, ağırlıklı yabancı dil eğitimi ve zorunlu yaz stajları ya da iş başında eğitim programı ile sektörle işbirliği halinde pratik eğitim almış öğrenciler yetiştirmektedir. Bu çalışmanın amacı; Uygulamalı Bilimler Yüksekokulları (UBYO) ve Uygulamalı Bilimler Fakültelerinde (UBF) Muhasebe bölümlerindeki ders programları incelenerek, muhasebe derslerinin ders kredisi ve ders sayısı açısından yeterliliğini ölçmek ve uluslararası muhsebe eğitimi standartları bağlamında muhasebe eğitimine katkısını ortaya koymaktır.
In recent years audit scandals have revealed the importance of accounting education. In the world of accounting there is a need for a well-educated, sector aware, ethically-equipped, well-trained labour force rather than employees keeping records. Accounting education at bachelor's level is given at the Faculty of Economics and Administrative Sciences or Faculty of Business Administration in universities in Turkey. The School of Applied Sciences, which are one of the new educational institutions in higher education, educates students who train students in certain fields and who have received practical training in cooperation with the sector through predominantly foreign language education and compulsory summer internships or on-the-job training program. The aim of this study is to examine the curriculum of Accounting Departments of the Schools of Applied Sciences (UBYO) and Faculties of Applied Sciences (UBF), to measure the adequacy of accounting courses in terms of course credits and number of courses and to reveal its contribution to accounting education in the context of international accounting education standards.
In recent years audit scandals have revealed the importance of accounting education. In the world of accounting there is a need for a well-educated, sector aware, ethically-equipped, well-trained labour force rather than employees keeping records. Accounting education at bachelor’s level is given at the faculty of economics and administrative sciences or faculty of business administration in universities in Turkey. The School of Applied Sciences, which are one of the new educational institutions in higher education, educates students who train students in certain fields and who have received practical training in cooperation with the sector through predominantly foreign language education and compulsory summer internships or on-the-job training program. The aim of this study is to examine the curriculum of Accounting Departments of the Schools of Applied Sciences (UBYO) and Faculties of Applied Sciences (UBF), to measure the adequacy of accounting courses in terms of course credits and number of courses and to reveal its contribution to accounting education in the context of international accounting education standards.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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