Özet:

The process of globalization led to essential developments both in national and international trade. In parallel with these developments, firms need accounting as a core element to present their business activities correctly, credibly, comparably and understandably. In this sense, accounting became an important element for all firms. To meet the need for qualified work force in the area of accounting, a good number of associate degree and undergraduate degree programs are established in Turkey. However as in all sectors, the differences between theoretical knowledge gathered through education and sectoral practices present a problem in accounting sector as well. The aim of this study is to identify if there is a significant difference between the theoretical knowledge in associate degree and undergraduate degree accounting education and the accounting sector practices. For this purpose, an interview study is implemented to independent accountants registered to Aydın Chamber of Certified Public Accountants with a simple random sampling method in order to reveal the relationship between theoretical knowledge and implementation of sector

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