STRATEGIC ROUTE MAPS IN THE ACCREDITATION OF ACCOUNTING EDUCATION: A RESOURCE BASED MODEL RECOMMENDATION AND REALIZATION CONDITIONS

Abstract

It is an undeniable reality that accounting and the education of accounting have a strategic place while countries determine their visions. The accounting, having an important function as both social and economic in countries’ building of future both local and global base, is main dinamic providing production of these codes as well as countries’ economic values thereby realisation of effectiveness of institutionalism’s genetic codes (transparency, accountability, equity, responsibility). Accounting, instead of production of these values, is able to perform the function of social enlightening due to ethical corruption in asymetric level. This research aims to form a source based model related to improving of global financial reporting culture and form a guide related to design of national strategic values for evolution of the accounting education in Turkey from local to global, in the frame of professional ethic of all the education institution giving accounting education. This source based on modeling aims to improve the financial reporting culture in the frame of professional ethic.