A Re-Research About Awareness Of The Students About The Innovations Of Turkish Commercial Code No 6102 And Turkish Financial Reporting Standards

Abstract

The aim of this study is to detect the awareness of the post graduate students about the innovations of Turkish Commercial Code No 6102 (TCC) and Turkish Financial Reporting Standards (TFRS) by investigating the relations of some factors like if they want to choose accounting profession after graduation, by which ways and in which lessons they heard about them and compare the results with the previous study (Angay Kutluk & Donmez, 2013) which was performed between under graduated university students one year ago. Frequencies of the questions, Chi-Square analysis and Multiple Correspondence Analysis results are shown in tables and figures. Students who want to choose accounting profession after graduation are more aware about the innovations of TCC and TFRS. Students mostly heard about TCC and TFRS during lessons, especially in General Accounting and Financial Statement Analysis lessons.

Comparison of Academic Structure of Universities in Turkey by Multiple Correspondence Analysis Method

“…For better comprehension of obtained graphs during study, 15 different commands were prepared and a series of tests were developed for significance of results. In the study of Dönmez, Kutluk and Terzioğlu (2015) (Dönmez , Kutluk, & Terzioğlu, 2015), opinions of graduate students regarding innovations in Turkish Commercial Law and Turkish Financial Reporting Standards were determined with respect to some demographical variables such as age, gender, graduated school type and experiment status and whether they were exhibiting correspondence to courses and information resources. In a similar study conducted by Das and Sun (2014) (Das & Sun, Exploring Clusters Of Contributing Factors for Single-Vehicle Fatal Crashes Through Multiple Correspondence Analysis, 2014), the single vehicle fatal accidents between 2004 and 2011 were examined by multiple suitability analysis and the results of the analysis showed that generally accidents were caused by young ladies on undivided roads, unfamiliar and partly slippery grounds whereas by old ladies on rugged terrains.…”