Özet:

This study aims to assess the problems encountered in the adaptation of the accounting education in Turkey to the International Accounting Standards with respect to the subcultural dimensions of accounting. In this regard, the accounting cultural values of the fourth-year Business Administration undergraduate students of the four universities, which are the members of Union of Thrace Universities having the mission to organize mutual social and cultural activities, have been evaluated through a research survey. Therefore, it is discussed that to what extent the target audience's accounting cultural values comply with the cultural values of the International Accounting Standards. The research outcome demonstrates that the participant students' accounting values are tended to be professionalism, uniformity and transparency.

Anahtar Kelimeler: