Academic journal article Business and Economics Research Journal

Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application

Academic journal article Business and Economics Research Journal

Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application

Article excerpt

Abstract: The aim of this study is to determine to what extent the accounting education, that has a long history in our country, covered the expectations of students in the faculty of economics and administrative sciences who are the today's accountant candidates and to evaluate the results achieved. For this purpose, firstly required quality of accounting education was focused in this study than the progress of the accounting profession and accounting education within the historical process as well as its current status were primarily attempted to be put forward. Then, a survey was conducted in the faculty of economics and administrative sciences at Uludag University that is the one of the biggest universities in Turkey, in order to determine expectations of the accountant candidates from the accounting education and to see to what extent these expectations have already been met by higher education institutions. As a result of this survey, accounting education at the higher education institutions was found out to be inefficient due to responses received from the students. Also, valuable opinions and suggestions in terms of what should be altered within the accounting education system/curriculums, in order to increase accounting education quality by this way meet the needs and expectations of students, were obtained.

Keywords: Accounting Education, Professional Accountant Candidates, International Accounting Education Standards

JEL Classification: M41, I21

1. Introduction

Recent developments and trends in world financial markets, with the effect of globalization, point out once more the need for reliable and good quality accounting information in many fields. Growing up and training of accountants who meet the needs of present competitive world depends on education. (Steadman and Green, 1995: 3) As known, universities have three main duties; (1) teaching, (2) education, (3) research and development (Küçükçirkin, 1990: 28). In this respect, especially universities will play an important role in the development of accounting profession.

The education approach, which will prepare people to 21st century, includes some appropriate education methods and tools. By this way, as an output of modern education system application, well educated individuals will have capability to represent their society in international platforms (Özsoy, 2003: 24).

Some changes need to be done in traditional accounting education approach parallel to the changes in accounting regulations and increased need of updated information. It is known that, meeting the present accounting needs with existing traditional accounting education is impossible. (Steadman and Green, 1995: 3)

In the future, instead of classical accountant approach, accountants will be employed in some different areas requiring technology usage like control, e-commercial accounting, web-based accounting, system analysis, financial analysis, financial planning, financial reporting, tax consultancy, strategic consultancy or the demands will be in this area. (Sevim, 2005: 100)

For this purpose we try to determine how the accounting education must be for meeting the necessities of accounting profession that include both private sector accountants and independent accountants like Certificate Public Accountants (CPA) and Chartered Accountants (CA) in this study.

2. Literature Review

In examining the prior literature which has investigated the motives, expectations or preparedness of students, it is clear that there are many factors which effect the students performance or abilities and understanding the motives, expectations and preparedness of students is important for accounting educators, as they seek to develop learning environments that promote high quality learning outcomes. (Doran et al., 1991; Duff, 2004; Byrne and Flood, 2008; Arquero et al, 2009). Most studies consider that universities have a key role in developing students' intellectual capability and ability to 'challenge conformity and convention' and 'think for themselves' (Inglis and Dall'Alba, 1998; Polster, 2000; Craig and Amernic, 2001). …

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