THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS
Yıl: 2018 Cilt: 20 Sayı: Özel Sayı Sayfa Aralığı: 266 - 293 Metin Dili: İngilizce İndeks Tarihi: 16-02-2020
THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS
Öz: The present study has two main aims: the first aim is to reveal to what extent educationalstatus of professional accountants in Turkey have changed from 1992, when the edict onaccounting practices in Turkey was issued, up to beginning of 2018. The second aim of thestudy is to reveal to what extent the education-related regulations and activities for accountingprofessionals in Turkey are in accordance with the International Education Standards (IESs).For the purpose of the study, we investigated the current regulations and activities on educationfor professional accountants in Turkey by comparing them to the general framework of IESs forProfessional Accountants issued by the International Federation of Accountants (IFAC).
Anahtar Kelime: Konular:
TÜRKİYE’DE MUHASEBE MESLEĞİNDE EĞİTİMLE İLGİLİ GELİŞMELER: ULUSLARARASI EĞİTİM STANDARTLARI İLE MUKAYESELİ BİR İNCELEME
Öz: Bu çalışmanın iki amacı vardır: Çalışmanın birinci amacı Türkiye’de muhasebe meslek mensuplarının, mesleğin yasal statü kazandığı 1992 yılından 2018 yılına kadar olan sürede, eğitim durumlarının nasıl değiştiğini ortaya koymaktır. Çalışmanın ikinci amacı ise Türkiye’de muhasebe meslek mensuplarına yönelik eğitim faaliyetlerinin ve düzenlemelerin uluslararası standartlarla ne ölçüde uyumlu olduğunun ortaya konulmasıdır. Bunun için Türkiye’de muhasebe meslek mensuplarının eğitimine yönelik düzenleme ve faaliyetler Uluslararası Muhasebe Federasyonu tarafından oluşturulan Uluslararası Eğitim Standartları ile mukayese edilmek suretiyle incelenmiştir.
Anahtar Kelime: Konular:
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | ÖZBİRECİKLİ M, KIYMETLİ ŞEN İ (2018). THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. , 266 - 293. |
| Chicago | ÖZBİRECİKLİ Mehmet,KIYMETLİ ŞEN İlker THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. (2018): 266 - 293. |
| MLA | ÖZBİRECİKLİ Mehmet,KIYMETLİ ŞEN İlker THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. , 2018, ss.266 - 293. |
| AMA | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. . 2018; 266 - 293. |
| Vancouver | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. . 2018; 266 - 293. |
| IEEE | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ "THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS." , ss.266 - 293, 2018. |
| ISNAD | ÖZBİRECİKLİ, Mehmet - KIYMETLİ ŞEN, İlker. "THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS". (2018), 266-293. |
| APA | ÖZBİRECİKLİ M, KIYMETLİ ŞEN İ (2018). THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. Muhasebe Bilim Dünyası Dergisi, 20(Özel Sayı), 266 - 293. |
| Chicago | ÖZBİRECİKLİ Mehmet,KIYMETLİ ŞEN İlker THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. Muhasebe Bilim Dünyası Dergisi 20, no.Özel Sayı (2018): 266 - 293. |
| MLA | ÖZBİRECİKLİ Mehmet,KIYMETLİ ŞEN İlker THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. Muhasebe Bilim Dünyası Dergisi, vol.20, no.Özel Sayı, 2018, ss.266 - 293. |
| AMA | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. Muhasebe Bilim Dünyası Dergisi. 2018; 20(Özel Sayı): 266 - 293. |
| Vancouver | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS. Muhasebe Bilim Dünyası Dergisi. 2018; 20(Özel Sayı): 266 - 293. |
| IEEE | ÖZBİRECİKLİ M,KIYMETLİ ŞEN İ "THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS." Muhasebe Bilim Dünyası Dergisi, 20, ss.266 - 293, 2018. |
| ISNAD | ÖZBİRECİKLİ, Mehmet - KIYMETLİ ŞEN, İlker. "THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS". Muhasebe Bilim Dünyası Dergisi 20/Özel Sayı (2018), 266-293. |
