Evaluation of accounting education in master's degree programs within the scope of international accounting education standard 2

Accounting has been a continuously evolving and developing field up to the present day. It is essential to adapt to these changes and advancements both in terms of education and professional practice. In this context, with the impact of globalization, steps have been taken to establish a common accounting language worldwide, and both educational and professional practices have been re-evaluated within this process. Accordingly, the International Federation of Accountants (IFAC) has developed a set of professional standards for the accounting profession. These standards, established by IFAC, aim to equip individuals in member countries with the knowledge and skills required by professional organizations and are applicable to all accounting institutions. These standards reflect the transformation of the accounting profession in the context of globalization and highlight their impact on accounting education and practices. In particular, the importance of achieving a universal level of competency in accounting education is emphasized. Within this framework, accounting education and professional qualifications in Turkey are evaluated in comparison with the standards set by IFAC. The aim of this study is to evaluate the course curricula of accounting education offered at the graduate level in Turkey within the scope of technical competencies defined by the International Education Standard (IES-2). The study includes the course curricula of thesis-based master's programs in the fields of 'Accounting', 'Finance', 'Financial Management', 'Auditing', and 'Business Administration' under the Departments of Business Administration at the top 20 universities in Turkey. The accounting education curricula of the universities examined were comparatively analyzed within the framework of the technical competence areas specified in the International Education Standard IES-2. The study adopted a qualitative research approach, and the data were obtained from the course curricula published on the official websites of the universities. The curricula were classified according to the technical competence areas defined in IES-2 and were subjected to content analysis. The evaluation revealed that while the majority of the universities partially align with the IES-2 standards in terms of technical competencies, there are notable deficiencies in certain fundamental competency areas. Based on the findings, it is concluded that in order to align Master programs in Turkey more closely with international accounting education standards, course curricula should be updated and technical competency areas should be addressed more comprehensively. Keywords: International Accounting Education Standards, Accounting Education, IES- 2.