Comparison between Curricula of Business Schools in Turkey and the World in Terms of IAS/IFRS Courses

Abstract

This paper presents a framework for the list of accounting courses in terms of both undergraduate and graduate curricula. The main purpose of this study is to make a comparison between curricula of business schools in terms of offered International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) courses. The world's best 50 business schools ranked by "Quacquarelli Symonds (QS)" and the best 50 business schools in Turkey ranked according to their base point of "the Student Selection Examination (OSS)" in 2015 are selected as the sample of the study. Content analysis is applied as a method. In additon, at the end of the study business school's curriculum policies are discussed comparatively. As a result of the study, it is found that while IAS/IFRS courses are offered commonly in Turkey, only a few related courses are offered in the world.