A Study on the Contribution of Vocational Education in Turkey to the Accounting Profession

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İşseveroğlu G., Gücenme Gençoğlu Ü., Ertan Y.

2 nd Balkans And Mıddle East Countrıes Conference On Audıtıng And Accountıng Hıstory, İstanbul, Turkey, 15 - 18 September 2010, vol.3, pp.1981-1995

  • Publication Type: Conference Paper / Full Text
  • Volume: 3
  • City: İstanbul
  • Country: Turkey
  • Page Numbers: pp.1981-1995
  • Bursa Uludag University Affiliated: Yes


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.