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Araştırmada Giresun Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü öğrencilerinin TMS/TFRS hakkındaki ilgi düzeyi, beklenti ve farkındalıklarının ortaya konulması amaçlanmıştır. Araştırma sonucunda öğrencilerin cinsiyetleri ve öğretim programları ile TMS/TFRS ilgi düzeyi arasında anlamlı farklılık bulunmazken muhasebe ilgi düzeyleri, muhasebe meslek seçimi, TMS/TFRS dersini alma durumları ve TMS/TFRS ile ilgili derslerin bölümde zorunlu olarak verilmesini istemeleri ile TMS/TFRS ilgi düzeyi arası anlamlı farklılıklar olduğu tespit edilmiştir. Ayrıca öğrencilerin muhasebe ilgi düzeyi, muhasebe meslek seçimi, TMS/TFRS ile ilgili ders alma durumu ve dersin bölümde zorunlu olarak verilmesini istemeleri ile TMS/TFRS farkındalık düzeyi arasında anlamlı farklılık olduğu belirlenmiştir. Öğrencilerin beklentileri incelendiğinde ise çoğunluğun TMS/TFRS üzerine ayrı bir ders almadığı ve bu dersin zorunlu ders olarak verilmesini istediği söylenebilir.
The study aims to reveal the level of interest, expectations and awareness of students of the Faculty of Economics and Administrative Sciences of the University of Giresun on TMS/TFRS. The study found that there were no significant differences between students’ gender and curriculum and TMS/TFRS interest levels, accounting interest levels, accounting career choices, TMS/TFRS courses, and TMS/TFRS-related courses required to be given in the department, while there were significant differences between TMS/TFRS interest levels. It has also been determined that there is a significant difference between the level of accounting interest, the choice of accounting profession, the status of the TMS/TFRS-related course and the level of awareness of the TMS/TFRS that students want to be required in the department. When the expectations of students are examined, it can be said that the majority does not take a separate course on TMS/TFRS and that the course should be given as a mandatory course.
The aim of the study was to determine the students' interest level, expectations and awareness about Turkish Accounting Standards/Turkish Financial Reporting Standards in Giresun University Faculty of Economics and Administrative Sciences As a result of the research, there was no significant difference between the gender and education programs and the TAS / TFRS interest level, while the level of accounting interest, choice of occupation, taking courses related to TAS / TFRS and requesting the TAS / TFRS courses to be compulsory in the department and TAS / TFRS interest level There were significant differences between. In addition, it is determined that there is a significant difference between TAS / TFRS awareness level and students' taking courses related to accounting interest level, accounting profession selection, TMS / TFRS and requesting the course to be compulsory in the department. When the expectations of the students were examined, it was concluded that the majority did not take a separate course on TAS / TFRS and that this course would be given as a compulsory course.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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