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Amerika ve Asya Kıtalarında Muhasebe Eğitimi

Year 2019, , 637 - 656, 26.08.2019

Seda Erdoğan Bilgehan Çakmak Sel Mihriban Coşkun Arslan

https://doi.org/10.25095/mufad.607229
Cited By: 1

Abstract

Muhasebe uygulamaları, standartları ve eğitimi, bilim, ekonomi ve teknolojideki değişimlerle birlikte gelişmektedir. Bu çalışma Amerika ve Asya kıtalarında 2000 yılından bu yana muhasebe eğitimi alanında yürütülen akademik çalışmaları, muhasebe eğitiminde öne çıkan dersleri ve teknolojik gelişmelerden faydalanılarak geliştirilen yeni sistemleri incelemeyi amaçlamaktadır. Araştırma sorusu, tanımlayıcı ve içerik analizi ile incelenmiştir. Çalışmanın sonunda Amerika ve Asya kıtalarındaki akademik çalışmalar, ders kitapları, üniversite müfredatları, ders programları ve muhasebe kurumları araştırılarak muhasebe eğitiminin gelişim seyri ortaya konulmaya çalışılmıştır.

Keywords

Muhasebe eğitimi mesleki yeterlilik Amerika ve Asya kıtaları

References

  • Andreenkova, A. (2019),“The Hıstory Of Ifrs Development In The Russıan Federatıon From Late 1980’s To The Present Day: Dıd Russıa Manage To Catch Up?”, Accounting and Financial History Research Journal, (16), ss. 176 – 205
  • Azevedo. R. F. L.- Sugahara, S. (2013),“The Factors Influencıng Accountıng Students’ Career Intentıon To Become An Accountıng Professıonal In Brazıl”, International Journal Of Arts And Commerce, 1 (3), ss. 1-18
  • Behn B. K. (Chair)- Ezzell W. F.- Murphy L. A.- Rayburn J. D.- Stith M. T. - Strawser J. R. (2012), The Pathways Commission On Accounting Higher Education: Charting A National Strategy For The Next Generation Of Accountants. Issues In Accountıng Educatıon, 27 (3), ss. 595-600.
  • Byrne, M. - Flood, B. (2005),“A Study Of Accounting Students’ Motives, Expectations And Preparedness For Higher Education”, Journal Of Further And Higher Education, 29(2), ss. 111-124.
  • Chan, M. W. L.- Ve Rotenberg, W. (1999),“Accounting, Accounting Education, And Economic Reform İn The People’s Republic Of China”, International Studies Of Management And Organization, 29 (3), ss. 37-53.
  • Chandrasekar, K. S. (2013),“Accounting Education İn India- An İntrospection And Prognosis. Indian”, Journal Of Higher Education, 4 (2), ss. 47-51.
  • Chen T. T. Y (2015),” Is Reform İn Accounting Education Needed İn China And Russia: A Literature Review”, Australasian Accounting Business & Finance Journal, 9 (3), ss. 72-83.
  • Cheng, K.W. (2007), The Curriculum Design In Universities From The Perspective Of Providers In Accounting Education. Education, 127 (4), ss. 581-590.
  • Corte, J. M.- Martínez, G. M. F. (2014),“Accounting Training Received İn College Vs. Labor Market Demands: The Case Of Mexico”, The New Educational Review. Ss. 168-181.
  • Demir, M. (2004), Yeminli Mali Müşavirlerin Ekonomik Sisteme Katkısı, Doktora Tezi, İnönü Üniversitesi Sosyal Bilimler Enstitüsü, Malatya.
  • Eastman, J. Hazera- A., Quirvan, C. (2009), An Examination Of Accounting Education İn Mexico And The United States, Honors Program At The University Of Rhode Island.ss. 1-23.
  • Https://Serkanercinler.Com/2018/01/08/Kanadada-Mali-Musavir-Olma-Sureci (9.01.2019).
  • ICAI, (2011), Report On İmplementation Of Accounting Standards İn Educational İnstitutions Of Department Of Higher Education, Ministry Of Human Resource Development, ss. 1-66.
  • International Federation of Accountants (IFAC), (2019). https://www.ifac.org/about-ifac/membership/member-organizations-and-country-profiles.
  • Kawahito, K. (2004),, Japanese Business Schools As Senmon Gakko, With Special Reference To The US CPA Examination, Japan Studies Review, 8, ss. 85-96.
  • Lawson, R. A.- Blocher, E. J.- Brewer, P. C.- Cokins, G.- Sorensen, J. E.- Stout, D. E.- Sundem, G. L-, Wolcott, S. K. - Wouters, M. J. F. (2014), Focusing Accounting Curricula On Students’ Long-Run Careers: Recommendations For An Integrated Competency-Based Framework For Accounting Education, Issues İn Accounting Education, 2 (29), ss. 295-317.
  • Levicheva, İ. A., (2018),“Higher Accountıng Education In Russıa In Perıod From 1980 To Nowadays”, Accounting And Financial History Research Journal, (15), ss. 146-158.
  • Lin, Z. J. (1998),“Internationalization Of Public Accounting: Chinese Experience” Managerial Auditing Journal, 13(2), ss. 84-94.
  • Needles Jr, B. E. (2010), Accounting Education: The Impact of Globalization, Accounting Education, 19(6), ss. 601-605.
  • Preobragenskaya, G. G. - Mcgee, R. W. (2004), International Accounting And Finance Certification İn The Russian Federation. Paper Presented At The Meeting Of The 16th Annual Conference Of The International Academy Of Business Disciplines, San Antonio, Texas, U.S.A. http://dx.doi.org/10.2139/ssrn.538722.
  • Shafer, W.- Kunkel, J. G. (2001),“Are 150-Hour Accounting Programs Meeting Their Intended Objectives?”,Journal Of Education For Business. 77 (2), ss. 78-82.
  • Sugahara, S. (2013),“Japanese Accounting Educators’ Perceptions On The Global Convergence Of Accounting Education İn Japan”, Asian Review Of Accounting, 21 (3), ss. 180–204.
  • Sugahara, S.- Hiramatsu, K.- Boland, G. (2009),“The Factors İnfluencing Accounting School Students’ Career İntention To Become A Certified Public Accountant İn Japan”, Asian Review Of Accounting, 17 (1), ss. 5-22.
  • Tetik, N. (2015), Bağımsızlık Sonrası Kırgızistan’da Muhasebe Kültürünün Gelişim Süreci. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (9), ss. 240-261.
  • The International Accounting Education Standards Board https://www.ifac.org/system/files/uploads/IAESB/IAESB-Clarity-Center-The-Structure-of-the-Standards.pdf(Erişim Tarihi: 09.05.2019)
  • Vysotskaya, A. - Prokofieva, M., (2013), The Difficulties Of Teaching IFRS İn Russia. Issues In Accountıng Educatıon, 28 (2), ss. 309-319.
  • Yardımcıoğlu, M. - Büyükşalvarcı, A. (2007),“Muhasebe Mesleğinde Meslek Yüksekokullarının Yeterliliği Ve Tercih Edilme Sebepleri: Selçuk Üniversitesi’nde Bir Uygulama”, Muhasebe Ve Finansman Dergisi, (36), ss. 173-178.

Year 2019, , 637 - 656, 26.08.2019

Seda Erdoğan Bilgehan Çakmak Sel Mihriban Coşkun Arslan

https://doi.org/10.25095/mufad.607229
Cited By: 1

Abstract

References

  • Andreenkova, A. (2019),“The Hıstory Of Ifrs Development In The Russıan Federatıon From Late 1980’s To The Present Day: Dıd Russıa Manage To Catch Up?”, Accounting and Financial History Research Journal, (16), ss. 176 – 205
  • Azevedo. R. F. L.- Sugahara, S. (2013),“The Factors Influencıng Accountıng Students’ Career Intentıon To Become An Accountıng Professıonal In Brazıl”, International Journal Of Arts And Commerce, 1 (3), ss. 1-18
  • Behn B. K. (Chair)- Ezzell W. F.- Murphy L. A.- Rayburn J. D.- Stith M. T. - Strawser J. R. (2012), The Pathways Commission On Accounting Higher Education: Charting A National Strategy For The Next Generation Of Accountants. Issues In Accountıng Educatıon, 27 (3), ss. 595-600.
  • Byrne, M. - Flood, B. (2005),“A Study Of Accounting Students’ Motives, Expectations And Preparedness For Higher Education”, Journal Of Further And Higher Education, 29(2), ss. 111-124.
  • Chan, M. W. L.- Ve Rotenberg, W. (1999),“Accounting, Accounting Education, And Economic Reform İn The People’s Republic Of China”, International Studies Of Management And Organization, 29 (3), ss. 37-53.
  • Chandrasekar, K. S. (2013),“Accounting Education İn India- An İntrospection And Prognosis. Indian”, Journal Of Higher Education, 4 (2), ss. 47-51.
  • Chen T. T. Y (2015),” Is Reform İn Accounting Education Needed İn China And Russia: A Literature Review”, Australasian Accounting Business & Finance Journal, 9 (3), ss. 72-83.
  • Cheng, K.W. (2007), The Curriculum Design In Universities From The Perspective Of Providers In Accounting Education. Education, 127 (4), ss. 581-590.
  • Corte, J. M.- Martínez, G. M. F. (2014),“Accounting Training Received İn College Vs. Labor Market Demands: The Case Of Mexico”, The New Educational Review. Ss. 168-181.
  • Demir, M. (2004), Yeminli Mali Müşavirlerin Ekonomik Sisteme Katkısı, Doktora Tezi, İnönü Üniversitesi Sosyal Bilimler Enstitüsü, Malatya.
  • Eastman, J. Hazera- A., Quirvan, C. (2009), An Examination Of Accounting Education İn Mexico And The United States, Honors Program At The University Of Rhode Island.ss. 1-23.
  • Https://Serkanercinler.Com/2018/01/08/Kanadada-Mali-Musavir-Olma-Sureci (9.01.2019).
  • ICAI, (2011), Report On İmplementation Of Accounting Standards İn Educational İnstitutions Of Department Of Higher Education, Ministry Of Human Resource Development, ss. 1-66.
  • International Federation of Accountants (IFAC), (2019). https://www.ifac.org/about-ifac/membership/member-organizations-and-country-profiles.
  • Kawahito, K. (2004),, Japanese Business Schools As Senmon Gakko, With Special Reference To The US CPA Examination, Japan Studies Review, 8, ss. 85-96.
  • Lawson, R. A.- Blocher, E. J.- Brewer, P. C.- Cokins, G.- Sorensen, J. E.- Stout, D. E.- Sundem, G. L-, Wolcott, S. K. - Wouters, M. J. F. (2014), Focusing Accounting Curricula On Students’ Long-Run Careers: Recommendations For An Integrated Competency-Based Framework For Accounting Education, Issues İn Accounting Education, 2 (29), ss. 295-317.
  • Levicheva, İ. A., (2018),“Higher Accountıng Education In Russıa In Perıod From 1980 To Nowadays”, Accounting And Financial History Research Journal, (15), ss. 146-158.
  • Lin, Z. J. (1998),“Internationalization Of Public Accounting: Chinese Experience” Managerial Auditing Journal, 13(2), ss. 84-94.
  • Needles Jr, B. E. (2010), Accounting Education: The Impact of Globalization, Accounting Education, 19(6), ss. 601-605.
  • Preobragenskaya, G. G. - Mcgee, R. W. (2004), International Accounting And Finance Certification İn The Russian Federation. Paper Presented At The Meeting Of The 16th Annual Conference Of The International Academy Of Business Disciplines, San Antonio, Texas, U.S.A. http://dx.doi.org/10.2139/ssrn.538722.
  • Shafer, W.- Kunkel, J. G. (2001),“Are 150-Hour Accounting Programs Meeting Their Intended Objectives?”,Journal Of Education For Business. 77 (2), ss. 78-82.
  • Sugahara, S. (2013),“Japanese Accounting Educators’ Perceptions On The Global Convergence Of Accounting Education İn Japan”, Asian Review Of Accounting, 21 (3), ss. 180–204.
  • Sugahara, S.- Hiramatsu, K.- Boland, G. (2009),“The Factors İnfluencing Accounting School Students’ Career İntention To Become A Certified Public Accountant İn Japan”, Asian Review Of Accounting, 17 (1), ss. 5-22.
  • Tetik, N. (2015), Bağımsızlık Sonrası Kırgızistan’da Muhasebe Kültürünün Gelişim Süreci. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (9), ss. 240-261.
  • The International Accounting Education Standards Board https://www.ifac.org/system/files/uploads/IAESB/IAESB-Clarity-Center-The-Structure-of-the-Standards.pdf(Erişim Tarihi: 09.05.2019)
  • Vysotskaya, A. - Prokofieva, M., (2013), The Difficulties Of Teaching IFRS İn Russia. Issues In Accountıng Educatıon, 28 (2), ss. 309-319.
  • Yardımcıoğlu, M. - Büyükşalvarcı, A. (2007),“Muhasebe Mesleğinde Meslek Yüksekokullarının Yeterliliği Ve Tercih Edilme Sebepleri: Selçuk Üniversitesi’nde Bir Uygulama”, Muhasebe Ve Finansman Dergisi, (36), ss. 173-178.
There are 27 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Seda Erdoğan

Bilgehan Çakmak Sel

Mihriban Coşkun Arslan

Publication Date August 26, 2019
Submission Date June 1, 2019
Published in Issue Year 2019

Cite

APA Erdoğan, S., Çakmak Sel, B., & Coşkun Arslan, M. (2019). Amerika ve Asya Kıtalarında Muhasebe Eğitimi. Muhasebe Ve Finansman Dergisi637-656. https://doi.org/10.25095/mufad.607229
AMA Erdoğan S, Çakmak Sel B, Coşkun Arslan M. Amerika ve Asya Kıtalarında Muhasebe Eğitimi. Muhasebe ve Finansman Dergisi. Published online August 1, 2019:637-656. doi:10.25095/mufad.607229
Chicago Erdoğan, Seda, Bilgehan Çakmak Sel, and Mihriban Coşkun Arslan. “Amerika Ve Asya Kıtalarında Muhasebe Eğitimi”. Muhasebe Ve Finansman Dergisi, August (August 2019), 637-56. https://doi.org/10.25095/mufad.607229.
EndNote Erdoğan S, Çakmak Sel B, Coşkun Arslan M (August 1, 2019) Amerika ve Asya Kıtalarında Muhasebe Eğitimi. Muhasebe ve Finansman Dergisi 637–656.
IEEE S. Erdoğan, B. Çakmak Sel, and M. Coşkun Arslan, “Amerika ve Asya Kıtalarında Muhasebe Eğitimi”, Muhasebe ve Finansman Dergisi, pp. 637–656, August 2019, doi: 10.25095/mufad.607229.
ISNAD Erdoğan, Seda et al. “Amerika Ve Asya Kıtalarında Muhasebe Eğitimi”. Muhasebe ve Finansman Dergisi. August 2019. 637-656. https://doi.org/10.25095/mufad.607229.
JAMA Erdoğan S, Çakmak Sel B, Coşkun Arslan M. Amerika ve Asya Kıtalarında Muhasebe Eğitimi. Muhasebe ve Finansman Dergisi. 2019;:637–656.
MLA Erdoğan, Seda et al. “Amerika Ve Asya Kıtalarında Muhasebe Eğitimi”. Muhasebe Ve Finansman Dergisi, 2019, pp. 637-56, doi:10.25095/mufad.607229.
Vancouver Erdoğan S, Çakmak Sel B, Coşkun Arslan M. Amerika ve Asya Kıtalarında Muhasebe Eğitimi. Muhasebe ve Finansman Dergisi. 2019:637-56.

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