EVALUATION OF THE EFFICIENCY AND THE QUALITY OF ACCOUNTING EDUCATION IN THE UNIVERSITIES: A RESEARCH ON BANKING SECTOR IN TURKEY

Abstract

The purpose of this study is to determine the factors that affect the efficiency and the quality of accounting education by carrying out a research on university graduates employed in the banking sector. Therefore, this study was conducted using structural equation modeling to describe the relations between the latent and observed variables. In this study, simple random sampling method was used to determine the sample size. Cronbach’s alpha coefficient was used for measuring the reliability of the questions. Besides, fit indices related to the developed scale and model are determined as good or deemed to have a good value. The results of this study indicate that the current practices in universities and the level of employment, supportive information to accounting education, sufficient number of accounting courses and their credit requirements in the curriculum, sufficiency of the physical infrastructure and the qualifications of teaching staff have a statistically significant effect on the efficiency and quality of accounting education.