A Re-Research About Awareness Of The Students About The Innovations Of Turkish Commercial Code No 6102 And Turkish Financial Reporting Standards


DÖNMEZ A., ANGAY KUTLUK F., TERZİOĞLU M.

7th World Conference on Educational Sciences, Athens, Greece, 5 - 07 February 2015, vol.197, pp.67-74 identifier

  • Publication Type: Conference Paper / Full Text
  • Volume: 197
  • Doi Number: 10.1016/j.sbspro.2015.07.048
  • City: Athens
  • Country: Greece
  • Page Numbers: pp.67-74
  • Keywords: Turkish Commercial code, Turkish Financial Reporting Standards
  • Akdeniz University Affiliated: Yes

Abstract

The aim of this study is to detect the awareness of the post graduate students about the innovations of Turkish Commercial Code No 6102 (TCC) and Turkish Financial Reporting Standards (TFRS) by investigating the relations of some factors like if they want to choose accounting profession after graduation, by which ways and in which lessons they heard about them and compare the results with the previous study (Angay Kutluk & Donmez, 2013) which was performed between under graduated university students one year ago. Frequencies of the questions, Chi-Square analysis and Multiple Correspondence Analysis results are shown in tables and figures. Students who want to choose accounting profession after graduation are more aware about the innovations of TCC and TFRS. Students mostly heard about TCC and TFRS during lessons, especially in General Accounting and Financial Statement Analysis lessons. (C) 2015 The Authors. Published by Elsevier Ltd.