Research Article / Araştırma Makalesi Cite as/ Atıf: Ardıç, M. (2020). Muhasebe meslek mensuplarının muhasebe standartlarına bakış açıları ve farkındalıkları üzerine bir araştırma: Erzurum ili örneği. Turkish Studies - Economy, 15(3), 1163-1178. https://dx.doi.org/10.47644/TurkishStudies.43605 Received/Geliş: 15 May/Mayıs 2020 Checked by plagiarism software Accepted/Kabul: 20 September/Eylül 2020 Published/Yayın: 25 September/Eylül 2020 Copyright © INTAC LTD, Turkey CC BY-NC 4.0 Muhasebe Meslek Mensuplarının Muhasebe Standartlarına Bakış Açıları ve Farkındalıkları Üzerine Bir Araştırma: Erzurum İli Örneği * A Research on Awareness and Overview to Accounting Standards of Accounting Professional Members: A Sample of Erzurum Muhammed Ardıç ** Abstract: Accounting Standards are an important development for the world of accounting and finance and are applied in many countries at certain levels. While these standards meet the needs of developed countries in content, some problems arise in practice in developing countries. Different practices emerging in the implementation of laws and regulations that direct accounting cause problems for accounting professionals. It can be said that determining the thoughts of the accountants who are practitioners and the difficulties they face will make a positive contribution to the success of the application. For this purpose, a determination of the developing countries, although not literally implementation started thinking about accounting standards or expectations for the glitch in the application of the accounting profession in Turkey is of importance. For this purpose, a survey was carried out for the accounting professional members who were registered in erzurum city center and who actually performed the profession and the results were evaluated with SPSS Statistics 19 Program. According to the results of the study; Depending on the increase in the level of knowledge and education, the internalization of standards by professionals will lead to an increase in the level of success. Also study results; It has revealed the importance of increasing harmonization between institutions and laws regarding accounting practices, that the need for qualified personnel will increase with the expansion of the field of practice, the level of education is still not sufficient, and many problems can be solved with harmony between institutions. As a result, this study aims to empirically evaluate the perspectives of accounting professionals in Erzurum city center on accounting standards. Structured Abstract: Introduction It can be said that the UMS/IFRS set is in line with the needs and conditions of countries developed as scope and qualification. However, some problems are not missed in practice at the point of compliance with legislation in developing countries. In this context, it is important to determine what the thinking or expectations of the accounting professionals in Turkey, a developing country of ums/ifrs set, are applicable. In particular, in determining the reasons for not being implemented in all sectors still operating in our country as of 2018, identifying the thinking sustenance of the accounting professions in the case of the practitioner and identifying the limits it encounters will provide positive contributions to the application success. * Bu çalışmanın literatür kısmı Artvin Uluslararası Sosyal Bilimler Kongresinde bildiri olarak sunulmuştur . ** Dr. Öğr. Üyesi, Artvin Çoruh Üniversitesi, İşletme Fakültesi, Sağlık Yönetimi Bölümü Asst. Prof. Dr. Artvin Coruh University, Faculty of Management, Department of Health Management 0000-0002-2439-7247 ardic@artvin.edu.tr