KARAKAYA DEMİRKUTLU, Fatma Gazi Üniversitesi - Sosyal Bilimler Enstitüsü - İşletme Bölümü, Turkey

THE BUSİNESS ADMINISTRATION UNDERGRADUATE STUDENTS’ INTEREST LEVELS, EXPECTATIONS AND AWARENESS ABOUT TURKISH ACCOUNTING/FINANCIAL REPORTING STANDARDS: GAZI UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES SAMPLE

36335

With globalization, social and economic developments experiences make necessary to newness and changes in the field of education. Business education has also received its share of these developments. Expected from an active business education, students will be able to follow national and international developments is that it allows you to create infrastructure. A significant portion of the field of business education degree graduates as professional accountants or accounting information to benefit greatly from the jobs they are employed. In recent years, the most important developments observed in the accounting field Turkish Accounting and Financial Reporting Standards published and is used for financial reporting purposes. The standards are provided reliability, comparability and understandability of financial reports. With the entry into force of the Law no. 6102 Turkish Commercial Code, the implementation of these standards is mandatory professional knowledge and experience in these issues has become valuable. In this study, it is intended to reveal the level of the interest, expectations and awareness of the business administration department students on the Turkish Accounting/Financial Reporting Standards. Within the context of study have been directed questions to the final year students of business administration department about Turkish Accounting/Financial Reporting Standards. Data of students’ level of interest, expectations and awareness of the standards collected by means of questionnaires were analyzed with SPSS 16.0 statistical software. The results of research, students who interested in the field of accounting and wish to work in this field after graduation have higher awareness about Turkish Accounting/Financial Reporting Standards has been shown.

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Accounting , Turkish Accounting , Financial Reporting Standards

Journal Of Economics an‎d Administrative Sciences

174