The process of long-term training in accounting (for Turkey)

Abstract

Knowledge of accounting principles generally accepted in the production process and mainly deals with the production of financial information. Accounting consists of two major buildings: Application of accounting theory and accounting. Accounting practices are not only interact with the theoretical structure but also deal with the accounting practices of the state structure, the organization of state institutions, globalization, technological innovation, education and understanding, cultural factors, social and economic structure of society, such as international and national standards are affected by many factors. This is also a long-term educational process of accounting the fact that it is one of the biggest factors. The real function of accountancy profession not only keeps the books. Profile of an accountant who responds to demands from all levels of society, meets customer needs, helps managers in decision-making, provides accurate and reliable information which enterprises carrying out their duties towards the state and transmits the necessary information to investors, provides the expected service. To accountant carries these properties, depends on have enough knowledge, develop constantly itself and benefit from evolving information technology. If that happens, it requires long term training. So, the accounting has to require a continuous training in the process of school and vocational. (C)2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of Prof. Dr. Huseyin Uzunboylu