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International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

Author

Listed:
  • Salih Durer

    (Yıldız Technical University)

  • Halil Emre Akbaş

    (Yıldız Technical University)

  • Emin Zeytinoğlu

    (Dumlupınar University)

Abstract

This study aims to examine the perceptions of accounting academicians about incorporating International Financial Repor¬ting Standards (IFRS) into the accounting education. Results of the study indicate that uncertainty in the implementation of IFRS is seen as the most challenging aspect of incorporating IFRS into the accounting education and the most appropriate path that should be followed in accounting education is to give equal weight to Ac¬counting System Implementation General Communiqués, tax laws and IFRS.

Suggested Citation

  • Salih Durer & Halil Emre Akbaş & Emin Zeytinoğlu, 2016. "International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 31(106), pages 73-100, October.
    • Handle: RePEc:acc:malfin:v:31:y:2016:i:106:p:73-100
    DOI: https://doi.org/10.33203/mfy.312271
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