Sustainability in Accounting Education Given by Turkey Higher Education Institutions

Nowadays, sustainability and sustainable development objectives should become the focus of alloperations. As a result of this requirement, the roles expected from the professional accountant and thecompetencies required by the professional accountant have changed. It is stated that professionalaccountants have important roles in creating value, maintaining value and reporting for all capitalelements. In order to carry out these roles successfully, professional accountants should be trained insustainability issues. In this study, it is aimed to examine the existence, number and intensity of coursesrelated to sustainability in accounting curricula of higher education institutions in our country. For thispurpose, criterion words related to sustainability themes were determined and accounting curricula weresubjected to content analysis with Maxqda 2020 program using criterion words. According to the resultsof the analysis, it can be said that the number of courses related to sustainability has a very lowpercentage of the total number of courses in the curriculum

Türkiye Yükseköğretim Kurumlarında Verilen Muhasebe Eğitiminde Sürdürülebilirlik

Günümüzde, sürdürülebilirlik ve sürdürülebilir kalkınma amaçları tüm faaliyetlerin odak noktası haline gelmiştir. Bunun bir sonucu olarak, muhasebe meslek mensubundan beklenen roller, muhasebe meslek mensubunun sahip olması gereken yetkinlikler de değişmiştir. Muhasebe meslek mensuplarının tüm sermaye unsurları için değer yaratma, yaratılan değeri sürdürme ve raporlamada önemli rolleri olduğu ifade edilmektedir. Bu rollerin başarıyla yürütülmesi için muhasebe meslek mensuplarının sürdürülebilirlik konularında da eğitim alması gerekmektedir. Bu çalışmada, Ülkemizde yükseköğretim kurumları muhasebe müfredatlarında sürdürülebilirliğe ilişkin derslerin varlığı, sayısı ve yoğunluğunun incelenmesi amaçlanmıştır. Bu amaç doğrultusunda, sürdürülebilirlik temalarına ilişkin ölçüt kelimeler belirlenmiş, muhasebe müfredatları belirlenen ölçüt kelimeler kullanılarak Maxqda 2020 programı ile içerik analizine tabi tutulmuştur. Analiz sonuçlarına göre, sürdürülebilirliğe ilişkin ders sayısının müfredatta bulunan toplam ders sayısının çok düşük bir yüzdesine sahip olduğu söylenebilir.

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3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu

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