Abstract:

Globalization of financial markets has revealed the need for comparability and transparency of company financial statements. Therefore, a new international vision has been introduced to legal institutions, companies, investors, credit companies, auditors and members of the accounting profession regarding financial information that should be opened to public scrutiny. As a result of the mandatory implementation of International Financial Reporting Standards (IFRS), there is a need for qualified accountants who have the necessary vision to keep up with the transformation within the accounting profession, and who are fully conversant with international financial reporting standards. Within this context, members of the accounting profession will realize vocational developments in this international arena by closely following developments in the IFRS and the various needs of taxpayers. This study examines the Influence Process aimed at members of the accounting profession within the framework of the mandatory application of IFRS in Turkey.

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