Abstract:

(The Development Process of Accountants Education in Turkey: A Comparative Analysis with the IFAC Standards) Accountancy is a profession that plays an important role in all societies. As the world moves toward global market economies, and with investments and operations crossing borders to an ever greater extent, professional accountants need a broad global outlook to understand the context in which businesses and other organizations operate. Rapid changes have been the main characteristic of the environment in which professional accountants work. Pressures for change are coming from many sources including globalization, information and communicationtechnologies, and the expansion of stakeholder groups, including regulators and oversight boards. Professional accountants are now expected to serve the needs not only of investors and creditors but also the information needs of many other users of financial and nonfinancial information. To enable adaptation to constant change depends on a set of professional knowledge, professional skills, and professional values, ethics and attitudes broad enough. Therefore individuals who become professional accountants should have a constant desire to learn and apply what is new.This study aims to investigate the current regulations on education of professional accountants from perspective of historical development process and compare them to general framework of International Education Standards for Professional Accountants issued by The International Federation of Accountants (IFAC) in order to reveal to what extent the said regulations and applications are in accordance with IFAC standards.

Keywords: