Özet:

(A Research on The Contribution of Education in Vocational Schools in Turkey to Accounting) In vocational schools whose numbers are increasing gradually in higher education, vital needs which are caused by increasing number of students are fulfilled primarily and quality problem in education maintains its importance. In this research, the graduates of accounting programs invocational schools tend to accounting profession, their success rate and the contribution of these educational institutions to accounting profession is researched. With the aim of evaluating the accounting education in vocational schools in which associate degree students are educated, the intraining exam results were taken into account regionally. The necessary statistic data for this study come from TESMER resources (in the structure of TÜRMOB) and the activity report. “Starting Traininig Examination” by “TÜRMOB the basic and practical training center –TESMER” was launched in Jan, 2005; thus, in this research the applications for in training to the chambers of certified public accountants in the regions in which accounting programs are held between 2004-2008 are treated by considering their education. The increase in the success rate of in training exam results of students who have associate degree is compared to the number of accounting programs in those regions. The “public accountant” title was revized in accordance with The Law No: 3568 in 2008; for this reason, the latest data in this research are obtained in 2008. The list showing the accounting programs in vocational schools in state and foundation universities in the regions are arranged as from 2008 with the help of YOK statistics.

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