A Research On The Place Of International Accounting Standards In Turkish Grad Schools

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Ergül N., Alpaslan H. İ., Dumanoğlu S.

7th Annual International Accounting Conferance, Athens, Greece, Athens, Yunanistan, 6 - 09 Temmuz 2009

  • Yayın Türü: Bildiri / Yayınlanmadı
  • Basıldığı Şehir: Athens
  • Basıldığı Ülke: Yunanistan
  • Marmara Üniversitesi Adresli: Evet

Özet

 Abstract 

 Accounting had reached its scientific modalities in 1914 with the book of “Sunma Aritmetica” written by Luca Pacioli that was based on the bilateral booking system. From the top of this period, many national and international institutions have developed accounting standards for several purposes. However, in conjunction with globalization, accountants and accounting have oriented the process of integration, which has created a positive effect on the constitution of standards. International Accounting Standards have been presented by International Accounting Standards Board (IASB) by series of declaration.     Studies that lead accounting applications uniform have been followed carefully by all training and other institutions in Turkey.    This study covers the examination of Turkish grad school in terms of the course contents related with international accounting. Besides, findings have been compared.  By reason of the study, it has given some recommendations related with the satisfaction of the need of qualified human resources in the field of accounting.