OSMANLI’DAN GÜNÜMÜZE MUHASEBENİN GELİŞİMİNDE HUKUKUN YERİ - MEVCUT HUKUK FAKÜLTELERİNDE MUHASEBE DERSLERİNİN ÖNEMİ

The aim of this study is to investigate position and importance of the law in the development stages of accounting and thus, to clarify the extent of importance in the current faculties of law. For this purpose, curriculum and course contents of faculties providing education of law within scope of High Education Board in our country were examined. Data subject to the examination was obtained from official web site of each law faculty. It was concluded as a consequence of the examination that there are 50 Faculties of Law providing law education in Turkey (including 27 Foundation Universities and 23 State Universities) and curriculum of 8/50 faculties covered accounting related courses and election of those courses were left to the discretion of students in 6 of said 8 universities. This finding clarifies that the purpose and view for including courses on practices and regulations of general accounting in the curriculum of relevant faculties differs and importance of accounting regulations and practice principles to be necessarily used by the graduates of law faculty in the professional life is not sufficiently emphasized in the education. In the end of results obtained from the study, recommendations are offered on the content of accounting courses taught at faculties of law.