Adli muhasebe eğitimi: yüksek lisans müfredat geliştirme önerisi
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Dosyalar
Tarih
2021-03
Yazarlar
Dergi Başlığı
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Yayıncı
Muhasebe Bilim Dünyası Dergisi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Bu çalışmanın amacı, yurt dışındaki üniversitelerin adli muhasebe yüksek lisanslarında yer alan derslerin ve ders içeriklerinin incelenerek Türkiye’de açılacak benzeri bir yüksek lisans programı için müfredat modeli sunmaktır. Bu kapsamda yapılan araştırmada ABD, Avustralya, Birleşik Krallık ve Kanada’da muhasebe yüksek lisans programları altında adli muhasebe alt uzmanlık alanı sunan 6 üniversite ve adli muhasebe yüksek lisans programı bulunan 17 üniversite olmak üzere toplam 23 üniversitenin müfredatları incelenmiştir. Yapılan içerik analizi doğrultusunda, Türkiye’de gelecek yıllarda açılacak ilk adli muhasebe yüksek lisans programında yer alması gereken 10 zorunlu ders ve 2 seçmeli ders ile derslerin asgari içerikleri ile ilgili bir müfredat modeli geliştirilmiştir. Son olarak da önerilen müfredattaki zorunlu dersler, programın öğrenme çıktılarıyla ve tüm adli muhasebecilerin sahip olması gereken bilgi setiyle eşleştirilmiştir.
ABSTRACT: This study aims to investigate the courses and course contents of master programs in forensic accounting offered by the universities abroad to provide a curriculum model for a similar program to be offered in Turkey. In this research, the curricula of 23 universities in the USA, Australia, the United Kingdom, and Canada, including six universities offering accounting programs with a concentration on forensic accounting and 17 universities with forensic accounting master's programs, were examined. Based on the content analysis conducted, a curriculum model was developed for ten core courses and two elective courses to be included in the first forensic accounting master's program that will be offered in the following years in Turkey, and for the minimum content of these courses. Finally, the core courses included in the curriculum were matched with the program learning outcomes and the knowledge sets that all forensic accountants should have
ABSTRACT: This study aims to investigate the courses and course contents of master programs in forensic accounting offered by the universities abroad to provide a curriculum model for a similar program to be offered in Turkey. In this research, the curricula of 23 universities in the USA, Australia, the United Kingdom, and Canada, including six universities offering accounting programs with a concentration on forensic accounting and 17 universities with forensic accounting master's programs, were examined. Based on the content analysis conducted, a curriculum model was developed for ten core courses and two elective courses to be included in the first forensic accounting master's program that will be offered in the following years in Turkey, and for the minimum content of these courses. Finally, the core courses included in the curriculum were matched with the program learning outcomes and the knowledge sets that all forensic accountants should have
Açıklama
Anahtar Kelimeler
Adli Muhasebe, Muhasebe Eğitimi, Müfredat, Yüksek Lisans, Forensic Accounting, Accounting Education, Curriculum, Master's Degree
Kaynak
Muhasebe Bilim Dünyası Dergisi
