THE COMPETENCE IN TERMS OF QUALITY STANDARDS OF THE ACCOUNTING EDUCATION UNDER IAS-IFRS IN TURKEY

Since the year of 2013, the international accounting and financial reporting standards to be based have become mandatory in 2011 enacted in our country, the new turkish commercial code. in this study, in order to do that they could identify the extent specified in accordance withthe accounting standards training “terms of quality standards in accounting education qualification questionnaire” was administered to the students “accounting education” given of all education levels. this survey; the accounting education, 5 deem adequate level in terms of quality standards which were measured by likert scale of the accounting training provided; high school, college, faculty, graduate and doctoral levels in all of the students who took accounting courses. the survey which was administered to students, two “commercial high school”, two “vocational colleges”, two “faculties” and the “masters” and “phd.” in erzurum. according to survey results, it has emerged that high school students in the highest proficiency level in terms of guality standards in accounting education and the lowest qualifications they see the phd. level.