European Journal of Sustainable Development Research

Abstract

With the new Turkish Trade Act, which
was introduced in 2011 in Turkey, organisation of accounting records and
financial statements must be based on the International Accounting and
Financial Reporting Standards. These standards are constituted and accepted on
a global scale. In order to practice standards and make it the foundation for
desired right evaluations, it is very important to organise accounting records
and financial statements according to these standards. Ensuring compliance with
standards on a global scale will allow comparable and objective accounting
records and financial data to be created in the world. As a result, it will be
possible to base financial and economical evaluations on right foundations.
Schools’ physical infrastructure, students’ educational infrastructure and competency of human factors
that provide and support accounting education is critically important in order
to be able to provide education in compliance with these standards. In this
study, we tried to determine how students, who receive accounting education in
Turkey’s formal education institutions,
receive this education in terms of educational infrastructure and competency in
humane standards by conducting a survey. With the pilot application in Erzurum
city, how the competency in terms of infrastructure of accounting education and
human standards is perceived in all formal education levels by people who
receive this education. The survey was conducted among students who received
accounting courses in high school, college, faculty, master’s and doctoral level. Thus, perceptions of students, who
have received accounting course in every level of formal accounting education,
educational infrastructure and physical infrastructure and competency in terms
of human standards were measured.