THE DEVELOPMENT OF THE ACCOUNTING PROFESSION AND THE PROBLEMS FACED BY THE ACCOUNTING PROFESSIONALS AND SOLUTION PROPOSALS

Abstract

Author(s): Kadir GÜLÇİN

Focusing on the development level of the accounting science and the accounting profession by preserving its scientific presence and accounting professional title since its rise, the problems of the accounting system, its members and the changing and reorganizing nature of the accounting system for the future have been emphasized. The data obtained by the literature review method has been studied. When professional problems have been detected, juridical person division in regional accounting, juridical person division in local accounting, juridical person division in national accounting, juridical person division in international accounting have been examined in the frame of occupational internal problems, taxpayer problems and structural problems. In the view of the professional future, it has been studied via classifying as input (big data), data processing (information technologies), output (professional skill)

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