| 1 | master knowledge in the field of accounting based on 4 years Bachelor level qualifications in the same or in a different field to the proficiency level. |  |  | X |  | 
                                                        
                        | 2 | conceive the interdisciplinary interaction of accounting with the fields such as sociology, psychology, and quantitative methods |  |  | X |  | 
                                                        
                        | 3 | communicate the accounting knowledge topeers and team members |  |  |  | X | 
                                                        
                        | 4 | can analyze the knowledge about accounting field systematically. |  |  |  | X | 
                                                        
                        | 5 | use the accounting knowledge in decision making and implementation. |  |  | X |  | 
                                                        
                        | 6 | analyse financial transactions in theoric manner |  |  | X |  | 
                                                        
                        | 7 | analyze and control the activities and objects effecting the costs |  |  | X |  | 
                                                        
                        | 8 | take responsibility in project based accounting studies as an executer or participant. |  |  |  | X | 
                                                        
                        | 9 | participate in accounting information system design team |  |  |  | X | 
                                                        
                        | 10 | communicate their knowlege, thoughts and recommendations about accounting in written and orally. |  |  |  | X | 
                                                        
                        | 11 | have proficiency in at least one foreign language to follow the developments in accounting. |  | X |  |  | 
                                                        
                        | 12 | use advanced informatics and communication technology skills with software knowledge required for data entering and data analysis for accounting research. |  | X |  |  | 
                                                        
                        | 13 | take into consideration the ethical and legal values for collecting research data, reporting and analysing. |  |  |  | X | 
                                                        
                        | 14 | monitor and assess the developments and changes in local and global environment |  | X |  |  |