IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v14y2015i2p398-431.html
   My bibliography  Save this article

Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey

Author

Listed:
  • Can Ozturk

    (Çankaya University, Ankara, Turkey)

Abstract

This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper also incorporates the educational perspective of Turkish accounting academics who teach an undergraduate level accounting course that covers this statement. For the purpose of this study, a survey of Turkish academics was conducted. The findings provide insights on how the students' competencies related to the cash flow statement should be improved in the context of undergraduate level accounting education in Turkey and, by extension, in Central and Eastern European countries. While the paper is focused on the Turkish context, the findings might be of interest for other countries in the region, embarked in the modernization of financial reporting and International Financial Reporting Standards-based accounting education.

Suggested Citation

  • Can Ozturk, 2015. "Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 398-431, June.
    • Handle: RePEc:ami:journl:v:14:y:2015:i:2:p:398-431
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/14_2_8.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    cash flow statement; accounting higher education; Turkey;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:14:y:2015:i:2:p:398-431. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.