The effects of developments in information and educational tecnology on accounting education: Turkey evaluation

The fact that technological improvements are the inevitable result of scientific studies based on applicable information, and technological improvements provide adequate circumstances for scientific studies has formed what is called a natural circle. Information technology has always remained to be the inevitable motive behind this circle, which has created grate affects on individual, social life and structure as well as on systems which are dominant in state and business administration. Information technology is described as the whole of electronic equipments utilized to obtain, record, save, transmit or access information when required. Such technology essentially falls into two groups: computer and communication technology. Information technologies has caused new concepts such as new economy and new accounting to come into existence along with other changes globally observed. It has provided such various advantages as decreasing cost, and saving time due to high speed in operations and communication. At the same time, improvements in information technology has created some changes in such various business areas as manufacturing process, productivity, quality, and competition along with some other changes in the processes of accounting information system called as the language of business such as recording, classifying, reporting, and analyzing of information. Improvements in information technology that has made unavoidable changes in the systems of accounting information, its applications and the professions of accounting have changed the demands and increased the expectations of the society from accounting professionals. Individual development and the educational background of accounting professionals are of high importance in meeting these demands. This requires institutions of accounting education, individuals involved in educational program and the program itself to take new scientific and technological developments into consideration. IXThis thesis deals with technological developments, global changes, accounting information systems, its applications and accounting education. It focuses on new thought about what can be done to increase the education of accounting in Turkey to a desired level. This study consist of four sections. In the first two sections are studied information, communication and educational technology, including accounting education, whereas section three deals with the effects of developments in information technology on accounting information systems, its applications, and accounting education. The evaluation of Turkey in parallel with the effects of improvements in information technology on accounting education is found in the last section. This evaluation is the result of a questionnaire submitted 96 accounting educators from 34 different universities in Turkey at a level of undergraduate program. As a result, respondent accounting educators find their level of knowledge about information technology to be "good". They all have at least a computer and about half of them have a notebook. It has been concluded that the rate of having a web page, following periodicals, and having a certificate on information technology is described as "low". It has also been concluded that accounting student at undergraduate level should be taught by accounting educators to meet the needs of students' for information communication technology. However the knowledge of accounting educators' is not adequate. In accounting lessons, educational technology is not used and subjects about information technology are not included in books and notes sufficiently. Respondent accounting educators agree that information technology makes the understanding of lessons faster and also increases students' attention to the lesson. They don't agree that information technology causes students to gain ability of interpretation, increases the rate of success, prevents them from memorization, makes information permanent, and develops aptitude for accounting applications. In the context of information technology and accounting education, conceptual framework and the importance of information technology for business organizations should be stressed in accounting lessons. Moreover such items as using, evaluating, and controlling issues about information technology should also be included. X