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Journals / Maliye ve Finans Yazıları / 2016 / Sayı: 106

International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

Uluslararası Finansal Raporlama Standartları ve Türkiye’de Muhasebe Eğitimi: Muhasebe Eğitimi Veren Akademisyenlerin Görüşleri Üzerine Bir İnceleme

Salih DURER
Halil Emre AKBAŞ
Emin ZEYTİNOĞLU
Pages
73–100
Publication Date
2016-12-02
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax lawsand IFRS.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education.
📊
Key Findings & Data:This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education.
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Conclusion & Impact:Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax lawsand IFRS.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Uluslararası Finansal Raporlama Standartları · Muhasebe Eğitimi · Türkiye

Abstract

This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax lawsand IFRS.

Özet

Bu çalışma muhasebe eğitimi veren akademisyenlerin UluslararasıFinansal Raporlama Standartları’nın (UFRS) muhasebeeğitimine dahil edilmesi konusundaki görüşlerinin incelenmesiniamaçlamaktadır. Çalışmanın sonuçları; UFRS’nin uygulanması konusundakibelirsizliğin, UFRS’nin eğitim planına dahil edilmesindekien zorlu husus olarak görüldüğüne ve muhasebe eğitimindeizlenmesi gereken en uygun yolun Muhasebe Sistemi UygulamaGenel Tebliğleri (MSUGT) ve vergi yasaları ile UFRS’ye eşit orandaağırlık verilmesi olduğuna işaret etmektedir.

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Cite This Article

DURER, S., AKBAŞ, H. E., ZEYTİNOĞLU, E. (2016). International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions. Maliye ve Finans Yazıları, Sayı: 106, 73–100. https://ajindex.com/articles/228869

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