The examination of business department curricula in terms of the applicability of international accounting education standards (IES2)

Accounting education represents a form of professional training, and its primary objective is to equip individuals with the necessary knowledge and skills in the relevant profession. These knowledge and skills are typically conveyed to students through academic programs and course curricula. In order to adapt to the current conditions of competition, globalization compels many sectors to undergo changes. This transformation inevitably affects accounting education at all levels. Standards are developed based on the fundamental principle of accurately and transparently reflecting assets and liabilities in financial statements. When companies provide financial reporting in compliance with these standards, they gain the ability to express their assets and liabilities using a global financial language. In this research, the focus has been placed on IES 2, the education standard among International Accounting Standards. The applicability of IES 2 in business departments has been examined. In doing so, the placement scores for university business departments have been taken into account. Universities ranked within the top 25 and the bottom 25 in terms of placement have been selected. Subsequently, the course curricula of these universities in the fields of accounting and finance, business management, and technology have been examined based on the content outlined in IES 2. Nineteen courses in accounting and finance, eighteen courses in business management, and four courses in technology are required to be taught. An analysis has been conducted by examining the course content on the universities' official websites to determine whether these courses exist, and if so, whether they are elective or mandatory.