Comparison between Curriculums of Business Schools in Turkey and the World in Terms of IAS/IFRS Courses
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Abstract
This paper presents a framework for the list of accounting courses in terms of both undergraduate and graduate curriculums. The main purpose of this study is to make a comparison between curriculums of business schools in terms of offered International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) courses. The world’s best 50 business schools ranked by “ Quacquarelli Symonds (QS)†and the best 50 business schools in Turkey ranked according to their base point of “the Student Selection Examination (ÖSS)†in 2015 are selected as the sample of the study. Content analysis is applied as a method. In additon, at the end of the study business school’s curriculum policies are discussed comparatively. As a result of the study, it is found that while IAS/IFRS courses are offered commonly in Turkey, only a few related courses are offered in the world.Â
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YILMAZ, Z., & Yazarkan, H. (2017). Comparison between Curriculums of Business Schools in Turkey and the World in Terms of IAS/IFRS Courses. New Trends and Issues Proceedings on Humanities and Social Sciences, 3(4), 249–259. https://doi.org/10.18844/prosoc.v3i4.1222
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References
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Apostolou, B., Hassell, J. M., Rebele, J. E., & Watson, S. F. (2010). Accounting education literature review (2006–2009). Journal of Accounting Education, 28(3), 145-197.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107-161.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69-127.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2016). Accounting education literature review (2015). Journal of Accounting Education. 35, 20-55.
Bandyopadhyay, J., & McGee, P. F. (2012). A progress report: IFRS-U.S. GAAP convergence and its curriculum impact. Advances in Competitiveness Research, 20 (1/2), 78-89.
Clay, M. E. (2013). Incorporating International Financial Reporting Standards: IFRS in the accounting curriculum. Proceedings of the Northeast Business & Economics Association, 35-39.
Chang, C. J., & Hwang, N. R. (2003). Accounting education, firm training and information technology: a research note. Accounting Education, 12(4), 441-450.
Conrod, J. D. (2010). IFRS within the Multi-GAAP Canadian reality: A teaching and learning imperative for intermediate financial accounting. Accounting Perspectives, 9 (1), 1-13.
Crawford, D. (2015). Prescribing an accounting curriculum. CPA Journal, 85 (11), 6-9.
Daştan, A. (2009). Etik eğitiminin muhasebe eğitimindeki yeri ve önemi: Türkiye değerlendirmesi. Marmara University Journal of the Faculty of Economic & Administrative Sciences, 26 (1), 281-311.
Jackling, B., de Lange, P. A., & Natoli, R. (2013). Transitioning to IFRS in Australian classrooms: Impact on teaching approaches. Issues in Accounting Education, 28(2), 263-275.
Jackling, B., Natoli, R., Nuryanah, S., & Ekanayake, D. (2013). Celebrating 20 years of publication of Accounting Education: an international journal: 1992–2011. Accounting Education, 22(1), 18-43.
Matthews, M. R. (2004). Accounting curricula: Does professional accreditation lead to uniformity within Australian bachelor's degree programmes? Accounting Education, 13, 71-89.
Munter, P., & Reckers, P. J. (2010). Uncertainties and budget shortfalls Hamper curriculum progress on IFRS. Issues in Accounting Education, 25 (2), 189-198.
Ping, N., Collins, A. B., & Shanping, W. (2013). China's progress with IFRS convergence: Interviews with Chinese professors. Issues in Accounting Education, 28(2), 277-290.
Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998a). Accounting education literature review (1991–1997), part I: Curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1-51.
Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998b). Accounting education literature review (1991–1997), part II: Students, educational technology, assessment, and faculty issues. Journal of Accounting Education, 16(2), 179-245.
Stivers, B. P., Campbell, J. E., & Hermanson, H. M. (2000). An assessment program for accounting: Design, implementation, and reflection. Issues in Accounting Education, 15(4), 553-581.
Terzi, S., Şen, İ. K. & Solak, B. (2013). Bologna Sürecinin muhasebe eğitimine etkisi: Üniversitelerin işletme bölümlerinin ders programları üzerine bir inceleme. Muhasebe ve Finansman Dergisi, 83-100.
Vaismoradi, M., Turunen, H., & Bondas, T. (2013). Content analysis and thematic analysis: Implications for conducting a qualitative descriptive study. Nursing & health sciences, 15 (3), 398-405.
Walker, K. B., & Ainsworth, P. L. (2001). Developing a process approach in the business core curriculum. Issues in Accounting Education, 16(1), 41-66.
Watson, S. F., Apostolou, B., Hassell, J. M., & Webber, S. A. (2003). Accounting education literature review (2000–2002). Journal of Accounting Education, 21(4), 267-325.
Watson, S. F., Apostolou, B., Hassell, J. M., & Webber, S. A. (2007). Accounting education literature review (2003–2005). Journal of Accounting Education, 25(1), 1-58.
Yallapragada, R. R., Toma, A. G., & Roe, C. W. (2011). The Impact of International Financial Reporting Standards on accounting curriculum in the United States. American Journal of Business Education, 4 (1), 61-64.
Yılmaz, Z, Şahin, Z, & Çankaya, F. (2014). Orta ve Doğu Karadeniz bölgesindeki öğrenci, akademisyen ve uygulayıcıların TMS/TFRS farkındalıkları ve görüşleri üzerine bir çalışma. Muhasebe Bilim Dünyası Dergisi. 16 (2), 109-135.
Zaif, F. T., & Ayanoğlu, Y. T. (2007). Muhasebe eğitiminde kalitenin arttırılmasında ders programlarının önemi: Türkiye'de bir inceleme. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1), 115-136.
Apostolou, B., Hassell, J. M., Rebele, J. E., & Watson, S. F. (2010). Accounting education literature review (2006–2009). Journal of Accounting Education, 28(3), 145-197.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107-161.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69-127.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2016). Accounting education literature review (2015). Journal of Accounting Education. 35, 20-55.
Bandyopadhyay, J., & McGee, P. F. (2012). A progress report: IFRS-U.S. GAAP convergence and its curriculum impact. Advances in Competitiveness Research, 20 (1/2), 78-89.
Clay, M. E. (2013). Incorporating International Financial Reporting Standards: IFRS in the accounting curriculum. Proceedings of the Northeast Business & Economics Association, 35-39.
Chang, C. J., & Hwang, N. R. (2003). Accounting education, firm training and information technology: a research note. Accounting Education, 12(4), 441-450.
Conrod, J. D. (2010). IFRS within the Multi-GAAP Canadian reality: A teaching and learning imperative for intermediate financial accounting. Accounting Perspectives, 9 (1), 1-13.
Crawford, D. (2015). Prescribing an accounting curriculum. CPA Journal, 85 (11), 6-9.
Daştan, A. (2009). Etik eğitiminin muhasebe eğitimindeki yeri ve önemi: Türkiye değerlendirmesi. Marmara University Journal of the Faculty of Economic & Administrative Sciences, 26 (1), 281-311.
Jackling, B., de Lange, P. A., & Natoli, R. (2013). Transitioning to IFRS in Australian classrooms: Impact on teaching approaches. Issues in Accounting Education, 28(2), 263-275.
Jackling, B., Natoli, R., Nuryanah, S., & Ekanayake, D. (2013). Celebrating 20 years of publication of Accounting Education: an international journal: 1992–2011. Accounting Education, 22(1), 18-43.
Matthews, M. R. (2004). Accounting curricula: Does professional accreditation lead to uniformity within Australian bachelor's degree programmes? Accounting Education, 13, 71-89.
Munter, P., & Reckers, P. J. (2010). Uncertainties and budget shortfalls Hamper curriculum progress on IFRS. Issues in Accounting Education, 25 (2), 189-198.
Ping, N., Collins, A. B., & Shanping, W. (2013). China's progress with IFRS convergence: Interviews with Chinese professors. Issues in Accounting Education, 28(2), 277-290.
Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998a). Accounting education literature review (1991–1997), part I: Curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1-51.
Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998b). Accounting education literature review (1991–1997), part II: Students, educational technology, assessment, and faculty issues. Journal of Accounting Education, 16(2), 179-245.
Stivers, B. P., Campbell, J. E., & Hermanson, H. M. (2000). An assessment program for accounting: Design, implementation, and reflection. Issues in Accounting Education, 15(4), 553-581.
Terzi, S., Şen, İ. K. & Solak, B. (2013). Bologna Sürecinin muhasebe eğitimine etkisi: Üniversitelerin işletme bölümlerinin ders programları üzerine bir inceleme. Muhasebe ve Finansman Dergisi, 83-100.
Vaismoradi, M., Turunen, H., & Bondas, T. (2013). Content analysis and thematic analysis: Implications for conducting a qualitative descriptive study. Nursing & health sciences, 15 (3), 398-405.
Walker, K. B., & Ainsworth, P. L. (2001). Developing a process approach in the business core curriculum. Issues in Accounting Education, 16(1), 41-66.
Watson, S. F., Apostolou, B., Hassell, J. M., & Webber, S. A. (2003). Accounting education literature review (2000–2002). Journal of Accounting Education, 21(4), 267-325.
Watson, S. F., Apostolou, B., Hassell, J. M., & Webber, S. A. (2007). Accounting education literature review (2003–2005). Journal of Accounting Education, 25(1), 1-58.
Yallapragada, R. R., Toma, A. G., & Roe, C. W. (2011). The Impact of International Financial Reporting Standards on accounting curriculum in the United States. American Journal of Business Education, 4 (1), 61-64.
Yılmaz, Z, Şahin, Z, & Çankaya, F. (2014). Orta ve Doğu Karadeniz bölgesindeki öğrenci, akademisyen ve uygulayıcıların TMS/TFRS farkındalıkları ve görüşleri üzerine bir çalışma. Muhasebe Bilim Dünyası Dergisi. 16 (2), 109-135.
Zaif, F. T., & Ayanoğlu, Y. T. (2007). Muhasebe eğitiminde kalitenin arttırılmasında ders programlarının önemi: Türkiye'de bir inceleme. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1), 115-136.