Abstract:

The aim of this study is to examine the interest, expectation and awareness levels of Sivas Cumhuriyet University Faculty of Economics and Administrative Sciences Department Business undergraduate students about Turkey Accounting Standards (TAS)/Turkey Financial Reporting Standards (TFRS). Within the scope of the study, the questionnaire form developed by Turhan (2016) used as data collection tool was applied to 152 students studying in the Department of Business Administration in the spring semester of the 2019-2020 academic year. The data obtained were analyzed using descriptive statistics and nonparametric statistical methods, Mann-Whitney U test and Kruskal-Wallis test. According to the main findings of the study, it was determined that more than half of the participant students did not have any knowledge about the TAS / TFRS concepts, and almost half of them wanted to include these concepts in the course contents. Also, it was determined that the expectation and awareness levels of female students about TAS / TFRS are higher than male students, and the interest, expectation and awareness levels of senior students are significantly higher than that of first and second grade students.

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