Özet:

New methods have been developed in particular in the field of cost and management accounting since the 1980s. As a result of these new methods being applied in the enterprises, it has come to the agenda to make changes in the curriculum of the universities that train future cost-management accounting professionals. Many researchers suggest the idea that there is a gap between the business world and the accounting education provided at universities. In this regard, the general thought is that in the determination of the curriculum the views of the business world should be taken and the curriculum should be updated according to the requirements of the day. In this context, the purpose of the study is determined in the form of the study of the curriculum content of the cost and management accounting courses given at the bachelor and graduate level in universities and the determination of which subjects are being emphasized. For the determination of the course content, the Bologna information packages found on the websites of the business departments of the relevant faculty and the relevant departments of the Social Sciences institutes have been studied. The data obtained from the review has been transferred to Microsoft Excel and prepared for analysis. According to the study, the topics highlighted in the course of cost accounting at the bachelor’s level, respectively; the basic concepts, production costs and classification, cost accounts, order, stage, standard cost while management accounting cost behaviors, cost-account-profit analyses, current costs and business budgets have been the topics highlighted. The topics highlighted at the master's level have been the topics highlighted at the doctor's level, respectively; production costs and classification, cost-creation-profit analysis, activity-based cost, target cost, business budgets; cost-creation-profit analysis, cost behavior, activity-based cost, business budgets, quality costs.

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