Accounting Courses in Business Administration Departments in State Universities in Turkey: A Situation Analysis in the Perspective of International Education Standards

Alper Tunga Alkan

Article Details

Accounting Courses in Business Administration Departments in State Universities in Turkey: A Situation Analysis in the Perspective of International Education Standards

Authors:

Alper Tunga Alkan

Publisher:

Selcuk University

Main Topics:

Muhasebe Teorisi ve Standartları

Journal:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.28 Issue 1, pp.367-379

Document Type:

Article

Publication Date:

4/2025

Document Language:

Turkish

Document ID (Org No.):

2001347057

pISSN:

2564-7458

Keywords:

Abstract:

 The accounting profession is one that is fundamentally rooted in the generation of knowledge. As in any professional field, education plays a crucial role in cultivating qualified, well-equipped, and knowledgeable professionals who meet the specific requirements of the accounting profession. In this context, the primary aim of this study is to examine the state of compulsory accounting course hours offered by Turkish-language business administration departments at state universities in Turkey. To this end, all accounting courses offered in these departments have been analyzed to determine whether they are compulsory or elective, based on course information provided on the universities web pages. The secondary aim of the study is to identify the compulsory courses that should be taken, in light of the criteria set forth in International Accounting Education Standard 2, and to develop a framework for assessing the coverage of these criteria by the identified courses. The studys findings reveal that the total hours of compulsory accounting courses offered in business administration departments are insufficient, and that the mandatory courses do not fully meet the criteria specified by the standard.

 The accounting profession is one that is fundamentally rooted in the generation of knowledge. As in any professional field, education plays a crucial role in cultivating qualified, well-equipped, and knowledgeable professionals who meet the specific requirements of the accounting profession. In this context, the primary aim of this study is to examine the state of compulsory accounting course hours offered by Turkish-language business administration departments at state universities in Turkey. To this end, all accounting courses offered in these departments have been analyzed to determine whether they are compulsory or elective, based on course information provided on the universities web pages. The secondary aim of the study is to identify the compulsory courses that should be taken, in light of the criteria set forth in International Accounting Education Standard 2, and to develop a framework for assessing the coverage of these criteria by the identified courses. The studys findings reveal that the total hours of compulsory accounting courses offered in business administration departments are insufficient, and that the mandatory courses do not fully meet the criteria specified by the standard.

 The accounting profession is one that is fundamentally rooted in the generation of knowledge. As in any professional field, education plays a crucial role in cultivating qualified, well-equipped, and knowledgeable professionals who meet the specific requirements of the accounting profession. In this context, the primary aim of this study is to examine the state of compulsory accounting course hours offered by Turkish-language business administration departments at state universities in Turkey. To this end, all accounting courses offered in these departments have been analyzed to determine whether they are compulsory or elective, based on course information provided on the universities web pages. The secondary aim of the study is to identify the compulsory courses that should be taken, in light of the criteria set forth in International Accounting Education Standard 2, and to develop a framework for assessing the coverage of these criteria by the identified courses. The studys findings reveal that the total hours of compulsory accounting courses offered in business administration departments are insufficient, and that the mandatory courses do not fully meet the criteria specified by the standard.

 Muhasebe mesleği çıktısı bilgi olan profesyonel bir meslektir. Her profesyonel meslekte olduğu üzere muhasebe mesleğinde de işin gerektirdiği niteliklere haiz, kaliteli, donanımlı ve bilgili meslek mensubu yetiştirilmesinde eğitimin önemli bir rolü bulunmaktadır. Bu kapsamda çalışmanın ilk amacı Türkiyede devlet üniversitelerinde Türkçe dilinde eğitim yapan işletme bölümlerinde verilen zorunlu muhasebe ders saatlerinin durumunu incelemektir. Bu doğrultuda üniversitelerin web sayfalarında yer alan ders bilgi paketlerinden yararlanarak Türkçe eğitim veren işletme bölümlerindeki bütün muhasebe dersleri zorunlu ve seçmeli olup olmadıklarına göre tespit edilmiştir. Çalışmanın ikinci amacı olarak uluslararası muhasebe eğitim standardı 2 de belirtilen kıstaslar göz önüne alınarak alınması zorunlu dersler belirlemek ve belirlenen derslerin durumlarının incelenmesi için bir içerik oluşturmaktır. Çalışmanın sonuçlarına göre, işletme bölümlerinde verilen zorunlu muhasebe ders saatleri toplamının yetersiz olduğu ve alınan zorunlu derslerin standartta belirtilen kıstasları tamamını sağlamadığı görülmektedir.

Article Details

Accounting Courses in Business Administration Departments in State Universities in Turkey: A Situation Analysis in the Perspective of International Education Standards

Authors:

Alper Tunga Alkan

Publisher:

Selcuk University

Main Topics:

Muhasebe Teorisi ve Standartları

Journal:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.28 Issue 1, pp.367-379

Document Type:

Article

Publication Date:

4/2025

Document Language:

Turkish

Document ID (Org No.):

2001347057

pISSN:

2564-7458

Accounting

Accounting Education

Educational StandardMuhasebe

Muhasebe Eğitim

Eğitim Standardı

Issues

Article Details

Accounting Courses in Business Administration Departments in State Universities in Turkey: A Situation Analysis in the Perspective of International Education Standards

Authors: Alper Tunga Alkan

Publisher: Selcuk University

Main Topics: Muhasebe Teorisi ve Standartları

Journal: Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.28 Issue 1, pp.367-379

Document Type: Article

Publication Date: 4/2025

Document Language: Turkish

Document ID (Org No.): 2001347057

pISSN: 2564-7458

Accounting

Accounting Education

Educational StandardMuhasebe

Muhasebe Eğitim

Eğitim Standardı

Issues

Authors:

Alper Tunga Alkan

Publisher:

Selcuk University

Main Topics:

Muhasebe Teorisi ve Standartları

Journal:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.28 Issue 1, pp.367-379

Document Type:

Article

Publication Date:

4/2025

Document Language:

Turkish

Document ID (Org No.):

2001347057

pISSN:

2564-7458