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  Citation Number 6
 Views 120
 Downloands 25
LİSANS DÜZEYİNDE VERİLEN MUHASEBE EĞİTİMİNİN ULUSLARARASI MUHASEBE EĞİTİM STANDARTLARINI KARŞILAMA DÜZEYİNE YÖNELİK BİR ARAŞTIRMA
2019
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
Abstract:

Muhasebe meslek mensubu olmaya aday lisans öğrencilerinin, mesleki açıdan yetkin olma ve oluşan gelişmelere uyum sağlayabilmelerindeki en önemli unsur şüphesiz eğitimdir. Bundan dolayı muhasebe eğitimini düzenleyen ve birçok ülkede uygulama alanı bulan Uluslararası Muhasebe Eğitim Standartları geliştirilmiştir. Bu standartların Türkiye’de de uygulama alanı bulması mesleki açıdan son derece önemlidir. Çalışmada lisans düzeyinde verilen muhasebe eğitiminin, Uluslararası Muhasebe Eğitim Standartlarını karşılama düzeylerinin incelenmesi amaçlanmıştır. Bu amaç çerçevesinde geliştirilmiş olan bir değerlendirme anketi ile konu hakkındaki veriler toplanmıştır. Araştırma sonucu elde edilen veriler SPSS programı aracılığıyla analiz edilmiş, “t testi” ve “tek yönlü varyans analizi” (one-way ANOVA) yapılmıştır. Sonuç olarak, lisans düzeyinde verilen muhasebe eğitiminin, Uluslararası Muhasebe Eğitim Standartları çerçevesinde, yürütülmesi gerektiği kanısına varılmış ve bazı çözüm önerilerinde bulunulmuştur. 

Keywords:

The International Accounting Training Standards of Accounting Training in the Licensed Level
2019
Author:  
Abstract:

The important element in the candidate to be a member of the accounting profession is undoubtedly education that students are able to be professional and adapt to the developments that occur. This is why the International Accounting Education Standards, which organizes accounting training and finds an area of application in many countries, have been developed. It is very important that these standards are applied in Turkey as well. The study aims to study the levels of accounting training provided at the bachelor’s level, meeting the International Accounting Training Standards. This is an evaluation survey that has been developed in the framework of this purpose and data on the subject has been collected. The results of the research were analyzed through the SPSS program, “t test” and “one-way variance analysis” (one-way ANOVA). As a result, the conclusion that the accounting training provided at the bachelor level should be carried out in the framework of the International Accounting Training Standards has been achieved and some solutions are proposed.

Keywords:

0
2019
Author:  
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Muhasebe Bilim Dünyası Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 480
Cite : 1.718
2023 Impact : 0.248
Muhasebe Bilim Dünyası Dergisi