Özet:

The aim of this study is to compare the perceptions of TMS/TFRS of undergraduate and graduate students studying in higher education. For this purpose, a survey was conducted including students studying University of Kocaeli of Faculty of Economics and Administrative Sciences Department of Business Administration and the same university Vocational High School of Department of Accounting and Tax Applications. According to the results of the survey data, although there was no significant difference with level of interest in accounting profession, desire to perform the profession accounting in term of perception accounting standards, there were significant difference with the status of being a graduate of trade vocational school, order of preference, job / internship experience, status of being in the last year in term of perception accounting standards

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