This study evaluates the development course of accounting undergraduate education in the 100-year history of the Republic of Türkiye. The study answers the following questions: “What is the status of accounting education in universities established in different periods of the Republic? What is the relationship between the courses in the current undergraduate programs and the subjects in the accounting profession entrance exams?” The document review method, a type of qualitative research, was used in the study. Documents are crucial sources of information that need to be effectively utilized in qualitative research. Accounting education in the 100-year of the Republic period is discussed in four sections according to different facts and factors. Accounting courses in undergraduate programs such as business administration and accounting in universities in Türkiye were searched. The information about 70 undergraduate programs of 52 academic units in 44 universities (44 business administration, 15 accounting and finance management, and 11 others) obtained from YÖK-Atlas and university web pages has been discussed regarding state and foundation universities and open education programs. The findings are evaluated in various aspects, such as professional practices, educational methods and processes, and institutional structure, considering the necessity of digital transformation and behavioral change in every field today and the need for lifelong learning. As a result, suggestions that are expected to contribute to the improvements that can be made in order to meet the expectations from accounting education in the second century of the Republic of Türkiye are presented.