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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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    References listed on IDEAS

    as
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    2. Carmona, Salvador & Trombetta, Marco, 2008. "On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 455-461.
    3. Stephen I. Ocheni, 2015. "Perceived Challenges of International Financial Reporting Standards (IFRS) Adoption in Nigeria," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 6(1), pages 07-11, January.
    4. repec:eme:marpps:10222529200200006 is not listed on IDEAS
    5. Beverley Jackling & Bryan Howieson & Riccardo Natoli, 2012. "Some Implications of IFRS Adoption for Accounting Education," Australian Accounting Review, CPA Australia, vol. 22(4), pages 331-340, December.
    6. Eva K. Jermakowicz & Robert D. Hayes, 2011. "Framework-Based Teaching of IFRS: The Case of Deutsche Bank Teaching Notes," Accounting Education, Taylor & Francis Journals, vol. 20(4), pages 387-397, May.
    7. Robert K. Larson & Donna L. Street, 2011. "IFRS Teaching Resources: Available and Rapidly Growing," Accounting Education, Taylor & Francis Journals, vol. 20(4), pages 317-338, April.
    8. Christopher Hodgdon & Susan B. Hughes & Donna L. Street, 2011. "Framework-based Teaching of IFRS Judgements," Accounting Education, Taylor & Francis Journals, vol. 20(4), pages 415-439, April.
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    10. Eva K. Jermakowicz & Robert D. Hayes, 2011. "Framework-Based Teaching of IFRS: The Case of Deutsche Bank," Accounting Education, Taylor & Francis Journals, vol. 20(4), pages 373-385, May.
    Full references (including those not matched with items on IDEAS)

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