2 nd Balkans And Mıddle East Countrıes Conference On Audıtıng And Accountıng Hıstory, İstanbul, Türkiye, 15 - 18 Eylül 2010, cilt.3, ss.1981-1995
In vocational schools, vital needs of vocational schools caUsed increasing number of
students are fulfilled primarily and quality problems in education retain and maintain their
importance: In this study, the graduation rate of vocational schools to the accounting
profession, their success rate and the contribution of vocational schools to the
accounting profession are examined. With the aim of evaluating the accounting
education in vocational schools in which associate degree students are educated, the
starting to training exam results made to choose trainee who will start to training were
examined. The statistical , data used in this study were obtained from The Union of
Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey's
(TURMOB) activity reports and the Basic Training and Practical Training Foundation's
(TESMER) resources. In this study, applicants to 'The Union of Certified Public
Accountants" for training between 2004 and 2008 were taken into consideration.
Because' "Training entrance examination" had its first examinations in January 2005 by
.TESMER. In this study, training entrance exam scores of associate degree graduates
are compared to increase in the number of accounting programmes by region. The
"public accountant" title, which was the first option for associate degree graduates in
terms of profession, was cancelled in accordance with the amendments to Law No: 3568
in 2008; for this reason, the latest data obtained for this study are for 2008.