OCCUPATIONAL STANDARD PROBLEM OF GRADUCATES OF ASSOCIATE DEGREE PROGRAM IN ACCOUNTING AND A STANDARD SUGGESTION

Abstract

Author(s): Metin ALLAHVERD? Seyfettin Caner KUZUCU

Accounting occupation which gained legal status in 1989 met the 2000’s experiencing the course of change and transformation. Progresses which have been made and decisions that have been taken in international fields entail moving within the overall of new rules and systems from reorganisation and application of the occupation. Standards have become the essential guideline of the occupation. This organisation which has international characteristics forms accountancy occupation and its new culture. Labour demand for accountancy employee has increased recently in Turkey. Accountancy occupation has been among the top ten most employee wanted lists. Meeting the demand for the occupation has been in lesser rate when compared to applications made. It has various reasons. The problems, which are encountered by those who graduates from associate degrees of accountancy and tax applications departments of universities by taking intensive accountancy education in the atmospheres where they plan to take place as vocational employees in business world, are conducted in this study. Besides, a suggestion for a standard of an accountancy occupational employee for business world stating the lack of an occupational standard for accountancy intermediate staff occupation is brought forward in this study.

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