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Journals / MALİYE FİNANS YAZILARI / 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
HALİL EMRE AKBAŞ
EMİN ZEYTİNOĞLU
Pages
73–100
DOI
—
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AI Summary & Key Takeaways

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

Results of the study indicate that uncertainty in the implementation of IFRS is seen as the most challenging aspect of incorporating IFRS into the accounting education and the most appropriate path that should be followed in accounting education is to give equal weight to Accounting System Implementation General Communiqués, tax laws and IFRS.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to examine the perceptions of accounting academicians about incorporating International Financial Reporting Standards (IFRS) into the accounting education.
📊
Key Findings & Data:This study aims to examine the perceptions of accounting academicians about incorporating International Financial Reporting Standards (IFRS) into the accounting education.
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Conclusion & Impact:Results of the study indicate that uncertainty in the implementation of IFRS is seen as the most challenging aspect of incorporating IFRS into the accounting education and the most appropriate path that should be followed in accounting education is to give equal weight to Accounting System Implementation General Communiqués, tax laws and IFRS.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study aims to examine the perceptions of accounting academicians about incorporating International Financial Reporting Standards (IFRS) into the accounting education. Results of the study indicate that uncertainty in the implementation of IFRS is seen as the most challenging aspect of incorporating IFRS into the accounting education and the most appropriate path that should be followed in accounting education is to give equal weight to Accounting System Implementation General Communiqués, tax laws and IFRS.

Özet

Bu çalışma muhasebe eğitimi veren akademisyenlerin Uluslararası Finansal Raporlama Standartları'nın (UFRS) muhasebe eğitimine dahil edilmesi konusundaki görüşlerinin incelenmesini amaçlamaktadır. Çalışmanın sonuçları; UFRS'nin uygulanması konusundaki belirsizliğin, UFRS'nin eğitim planına dahil edilmesindeki en zorlu husus olarak görüldüğüne ve muhasebe eğitiminde izlenmesi gereken en uygun yolun Muhasebe Sistemi Uygulama Genel Tebliğleri (MSUGT) ve vergi yasaları ile UFRS'ye eşit oranda ağırlık 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. MALİYE FİNANS YAZILARI, Sayı: 106, 73–100. https://ajindex.com/articles/281525

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