ULUSLARARASI MUHASEBE EĞİTİM STANDARTLARI NIN GÜNCEL ÇEVİRİSİ VE TÜRKİYE DE DURUM

Abstract

Intensifying competition, globalization and removal of commercial borders has evolved accounting day-by-day and accounting professionals are required to keep up with this transformation. Accounting education is not only comprised of teaching how to keep book and reporting, but also aims that professionals to gain objective point of view towards current statuses, establishing strong communication, effective usage of technology, and practicing ethical and moral values in their business lives. As a global accounting language has been structured, education of prospect accountants is required to be put in prominence. The proliferation of the IFRS (International Financial Reporting Standards) constitutes the foundation of the standardization in accounting education. Administration of common standards is important as well as setting them across the accounting domain. In our contemporary world, accounting education necessitates developing competency in theoretical knowledge, catching up with updates, training on efficient usage of technology and ethical concepts. In parallel to the efforts for institutionalization of single accounting system as global standard, International Educational Standards (IES) have been published by the International Accounting Education Standards Board (IAESB) to acquire equivalent quality in accounting education around the world. IES issued by the IAESB aims proliferation of accounting education standards. In order to ensure competency on accounting knowledge that could be needed by an accounting professionals, the relevant standards that could be administered by all accounting related organizations have been prepared and published since 2005. Finally, the accounting educationstandards are comprised of eight basic standards and the latest update was introduced in 2007. As the first four of these standards are concerned with education of accounting professionals, the fifth, sixth and seventh are concerned with the education of standards and beyond; the eight and the last standard is about auditing. In the present study, the expanded translation of the version of the International Accounting Education Standards revised in 2017 is considered. Eight of Accounting Education Standards are evaluated individually and current statuses in Turkey and in the world are comparatively assessed. Finally, it is considered that whereas IES 1, IES 5, IES 6, IES 7, and IES 8 are valid, the IES 2, IES 3, and IES 4 are partly valid