Regional Dynamics of Accounting Education and the Accounting Profession in Turkey: A Study Based on Multi-Criteria Decision Making and Cluster Analysis
Chapter from the book:
Doğan,
Z.
(ed.)
2026.
Current Issues in Accounting.
Synopsis
This study examines the regional structure of accounting education and the accounting profession in Türkiye on the basis of official statistics. Data from YÖK Atlas were used to identify the provincial distribution of accounting education, while TÜRMOB statistics were employed to reveal the regional concentration of the accounting profession. Provincial population data obtained from TÜİK were also incorporated in order to account for demographic differences across provinces. Within this framework, an integrated dataset covering all 81 provinces was constructed, including the number of accounting programs, number of universities, quotas, enrolled students, the number of public accountants and certified public accountants, and several population-standardized indicators. The study employed descriptive statistics, correlation analysis, multiple linear regression, the Entropy weighting method, the MARCOS (Measurement of Alternatives and Ranking according to Compromise Solution) ranking method, and K-Means clustering analysis. The findings indicate that accounting education in Türkiye has a broad geographical coverage, yet its distribution across provinces is far from homogeneous. Major metropolitan provinces such as Istanbul, Ankara, Izmir, Bursa, Antalya, and Konya stand out in terms of both accounting education capacity and the concentration of professional accountants. However, indicators standardized by population reveal that several small and medium-sized provinces, including Bilecik, Burdur, Kırklareli, Gümüşhane, and Çanakkale, also hold noteworthy positions in terms of relative educational capacity. The correlation results show strong positive relationships among population, number of programs, quota size, and the number of certified public accountants. Conversely, the negative relationship between the number of programs per million people and the number of certified public accountants per 100,000 people suggests that educational supply and professional market capacity do not develop in parallel across all provinces. The Entropy results demonstrate that the number of certified public accountants is the most decisive criterion in explaining interprovincial differentiation, while the MARCOS ranking places Istanbul clearly at the top. The K-Means clustering analysis further indicates that the regional structure of accounting education and the profession in Türkiye can be interpreted through three main typologies: the Istanbul-centered national concentration, provinces with strong education supply relative to population, and economically developed centers with higher professional capacity. Overall, the study suggests that accounting education planning should not rely solely on the number of programs; instead, regional professional demand, economic activity, and employment opportunities should be considered together.
