Information is the one learned or taught in a subject. Vocational training is training that gives individual information, skills, work habits in a particular occupation in business life and develops individual skills. Developments in information and communication technologies have changed many applications in the accounting profession and new concepts have emerged. As a result of these developments, there is a need for professional field information technologies. Education standards for professional accountants are published by the International Accounting Education Standards Board (IAESB). Eight training standards have been issued by the Board. The first four standards are for training of prospective candidates, the fifth, sixth and seventh standards are for post-training, and the last standard is for auditing standards. In addition to these standards, the International Education Practice Statement (IEPS) has been published to explain the generally accepted practices in the three education programs and to assist the development of accounting professions. In this study, (2) Numbered Standard for Information Technology for Accounting Professionals was examined. Purpose of the study; to present accounting propositions according to the explanations contained in the standard in terms of information technology.
Accounting, Accounting Education, Information Technology
|Author :||Ayşe Nur BUYRUK AKBABA|
|Number of pages:||185-198|