Yönetim ve Ekonomi (Jan 2005)

2003-2005 Yılları Arasında Türkiye’deki Mevzuat Değişikliklerinin Muhasebe Eğitim ve Uygulamalarına Etkileri(Impact of The Changes In Laws Between The Years 2003-2005 On Accounting Education and Practices In Turkey)

  • Muhsin ÇELİK,
  • Seçkin GÖNEN

Journal volume & issue
Vol. 12, no. 2
pp. 127 – 140

Abstract

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Accounting is a field of practices which is not only affected by the developments in social life but also has great influence on society itself. In our country that is in process of social and economic development, national and international changes which are realized in the parallel of these developments and which also effect accounting education and their practices lead to new lead to new legal arrangements to be done.This theory and practices are unseperable parts of accounting education. In every level of education comprehending the basic konwledge and the new one, providing and integration with each other and reinforcing this knowledge with the practices are required. Accounting education does not only involve bringing in accounting-oriented knowledge. This period is also a process which is accomplished by learning and applying these rules and methods that are related to this knowledge. Because of the occuring changes involved in the field of administration, education institutions are to prepare students who are going to contribute to business world and society and who are going to improve themselves and profession.

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