The occupation of certified public accountant in the changing financial structure and the effects of member of professions on career planning

Accounting is part of social sciences, thus the profession of accounting is considered a social occupation. High development rates that can be seen across the world, naturally affects the discipline and profession of accounting. In this global world where borders became invisible, international commerce gained an immense momentum. Thus multinational corportations got huge parts in economy, this situtation laid the ground for the standarts for accounting and auditing to reach a global level. Approching from this angle, this study focuses on the transformation of public accounting and the impact this tranformation had on the career planning for certified public accountants. This study starts with the identifying of accounting. After this definition comes the histroic development of accounting, which has it's roots in first ages and is a inseparable part of commerce. That specified history chapter looks at developments in accounting, both in Republic era and pre-Republic era; with a special focus on the changes and developments that occured in accounting during Republic era as a part of political, legal and economic developments. The profession of accounting which changed in parallel to developments in accounting, is the focus of the second chapter of this study. That chapter opens with the identifying of the profession of accounting, and continues with an account of how the profession developed during the Republic era and reached the status it holds today. "Transformation in Financial Structure" chapter focuses on how the profession of accounting entered a new transition period. And examines the essantial and lasting changes that happened as a a result of of those structural changes by comparing the new structures of post e-transition era to structures of pre-transition era. Purpose of this study is understanding the problems of public accountants and coming up with solutions to these problems and determining how the profession of Certified Public Accounting was affected by the transition in financial structure and how the career plans of the members of this profession adapted to this transition. The study group consists of registered members of the İstanbul SMMM Odası and the İstanbul YMM Odası. The survey which was conducted with the participation of 334 members of this profession consists of two parts. There are 6 questions that focuses on personal information in first part and there are 16 questions that focuses on opinions of the participants in second part. The data was analyzed with SPSS data analyzing program. The fourth and last chapter of this study focuses on the results of the survey that was part of the study, and comes up with suggestions according to the assestment that was done based on the results.