Abstract:

After the declaration of Republic, the economic restructuring brought the need for trained manpower in this field. Until 1950s, trade (Commerce) education was offered only at the high school level, after 1950, it was offered at the higher education level which was followed with the establishment of Economic and Commercial Sciences Academies in various regions of the country. With the 1982 University Reform, Economic and Commercial Sciences Academies were transformed into Faculty of Economics and Administrative Sciences. Establishment of these schools generated improvement of accounting education which played an important role for the discipline of accounting training. Existing economic policy practices, improving technology and increased competition, like in other areas, played a vital role in initiating considerable changes in the accounting education in these institutions. In time, accounting courses and curriculum were changed and developed based on the needs.The object of this study is to reveal the effects of economic policies, legal regulations and technological developments in accounting education from the republic era to the present. For this purpose, program changes and developments in the accounting education and accounting curriculum,covering the years from 1958 to 2008, between Eskisehir Academy of Economics and Commercial Sciences (EĐTĐA), established in 1958, and Anadolu University, Faculty of Economics and Administrative Sciences(ĐĐBF), converted into faculty in 1982, were analyzed.

Keywords: