Finding a common definition of "quality" in studies of quality and quality improvement in higher education institutions is very important. This study identifies the views of a key stakeholder group, academics, with reference to their beliefs (what is currently occurring) and their attitudes (what ought to be occurring) in relation to quality in their departments. The focus of this paper is on the collection of data from 64 business administration academics in Turkish universities. Face-to-face interviews were conducted using an instrument titled "Quality in Accounting Education Survey". The questionnaire was developed by Watty and is based on the conceptions of quality framework, developed by Harvey and Green. The results are compared with the beliefs and attitudes of Australian accounting academics as reported in an earlier paper by Watty. The findings show that academics from Turkey adopt the perspective of quality as excellent or elitist, both in their beliefs (current situation perception) and in their attitudes (desired situation perception). This compares with the findings that Australian academics' attitudes reflect a quality perspective as fitness for purpose in the current situation and beliefs that reflect a transformational quality perspective as the desired situation (what ought to be). (Contains 3 tables.)