Özet:

Accounting education in Turkey are given in the undergraduate and graduate levels. At all levels of accounting education, people gain different professional knowledge and skills. Trainees participate in the accounting information production process at different levels. Every work, every relationship, every work procedure, each process and each procedure have to be constantly changed in the organizations, so the members of the organization must be constantly changing. In today's conditions, life is becoming an important issue in exchange with new applications that institutions always create more value with innovation. According to the system approach, the systems that take information, energy, material from the environment, subject these inputs to the change process and output them in different forms to the environment, i.e. to other systems, are described as open systems. It is possible today for institutions to survive, to be able to update themselves according to changes in their environment, and to take advantage of the feedback process. Otherwise, institutions will show features of closed systems. Closed systems that are resistant to change will be entropic.