An examination of accounting education given in the Business Administration department of the FEAS within the scope of International Accounting Education Standards-2

Today, changing economic and commercial conditions as well as technological developments make it necessary for businesses to adapt to these processes. In this adaptation process, there are certain developments in the field of accounting as in every field. In this context, the need for accounting professionals with sufficient professional knowledge and equipment for the information that businesses will provide both in their internal affairs and to their external stakeholders is frequently expressed. The accounting profession, which has become even more important with globalization, has gained importance at the international level to maintain its existence depending on certain standards and to keep up to date. The subject of this study is to evaluate the compliance of the "Content of Accounting Professional Education Programs (IES-2)" standard under the International Education Standards (IES) established by the International Federation of Accountants (IFAC) with the accounting education given in the Business Administration Department of the Faculty of Economics and Administrative Sciences (FEAS) of universities. This subject has been chosen as a research topic based on the idea that the researches to be conducted on this subject will be guiding about the level of readiness of the future accounting professional candidates for the needs and conditions of the day, at the same time, it can serve as a guide in making the necessary changes in the current accounting education and contribute to the literature in this respect. In the study, it is aimed to determine the level of compatibility between the accounting education received by the students of the business administration departments of the universities and the international accounting education standards with the survey method. The questionnaire in question; "Artvin Çoruh University Hopa Faculty of Economics and Administrative Sciences", "Recep Tayyip Erdoğan University Faculty of Economics and Administrative Sciences" and "Karadeniz Technical University Faculty of Economics and Administrative Sciences" were applied to 3rd and 4th year Business Administration Department students. As a result of the statistical analysis conducted within the scope of the study, it was concluded that the compliance of the accounting education given in the department of business administration in the mentioned universities with IES 2 is at a moderate level.