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- Title
Türkiye Muhasebe ve Finansal Raporlama Standartları Konusunda Üniversite Öğrencilerinin Algı Düzeylerinin Ölçülmesi: Bilecik Şeyh Edebali Üniversitesi Örneği.
- Authors
EROL FİDAN, Meral; UYSAL, Taner
- Abstract
In today's globalizing world, businesses are supposed to speak a common language to survive. The way to speak the same language is to adapt to International Accounting Standards. As a result of actions for adaptation to standards in our country, some differences between accounting implementations and current accounting implementations occur. It is crucial to inform prospective accountants at school about such differences. That is why prospective accountants must have an awareness of such standards. Results of the survey revealed that there are statistically significant differences, regarding perception of accounting standards, between students aged 20 or less and students aged 21 or more; between university students of administration, applied sciences departments and accounting and tax applications departments; between 2nd year students and 3rd- 4th year students; between students with an internship experience and those without such experience. Students stated that TAS (Turkish Accounting Standards) were taught a little in the courses they attended at school. It was also found out that they do not agree with the idea that students who have previously taken financial accounting course can learn about accounting standards by themselves. Students further commented that more practice about TAS/TFRS should be involved in classes.
- Publication
Karamanoglu Mehmetbey University Journal of Social & Economic Research / Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomi̇k Araştırmalar Dergi̇si, 2017, Vol 19, Issue 33, p24
- ISSN
2147-7833
- Publication type
Article
- DOI
10.18493/kmusekad.400123