Determining Strategic Road Maps in Accounting Education a Empirical Study on Measurement and Evaluation of Expectations from Cost and Management Accounting Education
Muhasebe Eğitiminde Stratejik Yol Haritasının Belirlenmesinde Maliyet Ve Yönetim Muhasebesi Eğitiminden Beklentilerin Ölçülmesi Ve Değerlendirilmesine İlişkin Ampirik Bir Çalışma

Author : Orhan ELMACI -& Kadir TUTKAVUL
Number of pages : 192-207

Abstract

Free market economy model has undertaken a riveting function in development of countries with innovative and competitive motives. This model has evolved from product focused to knowledge focused by crystallize in a circular permutation with stable synergy in in step theoy – model – application and comment. This process; the development of accounting which source of information monitoring, diagnostics, measures and programming so it has led to the development of the genetic code of equality, transparency, accountability and responsibility in a positive direction. This development process has caused institutionalism and the embodiment of corporate governance. In this context accounting, in determining the vision of the country both locally and on a global basis, in the construction of the future of countries has been and continues to be a strategic place. Accounting has difficulty in production efficient, effective, correctly of genetic code of corporate governance and in fulfilling enough of social lighting function. There are several factors that govern accounting to fulfill these two basic functions. But the most important factor is the quality issues of education. This study aims to establish a preliminary guide to desing strategic value of national accounting training of all educational instituions that provide cost accounting and management accounting training in process of evolution from local to global of accounting education in Turkey. This study also aims dialectical move which enriched basic conceptual and theoretical to go to the real and present dependent evaluation of the arguments.

Keywords

Accounting Education, Strategy in Accounting Education, Cost Accounting, Management Accounting

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