İşletme fakültelerinde verilen muhasebe derslerinin muhasebecilik mesleğine etkisinin ölçümü
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Dosyalar
Tarih
2020-10-19
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Batman Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Attribution-ShareAlike 3.0 United States
Attribution-ShareAlike 3.0 United States
Özet
Muhasebe, her türlü kuruluşun tüm mali işlemlerini takip etmesi açısından önem arz etmektedir. Muhasebenin yeterince kaliteli bir şekilde yapılması hem şirketler hem de devletler açısından hayati bir ihtiyaçtır. Bundan dolayı muhasebe eğitimi en az muhasebenin kendisi kadar bir gerekliliğe sahiptir. Çalışmada muhasebe eğitimine yönelik bir araştırma yapılmıştır. Bu bağlamda işletme fakültelerinde verilen muhasebe derslerinin muhasebecilik mesleğine etkisini ölçmek için çeşitli araştırma yöntemleri uygulanmıştır.
Analiz sonucu Türkiye'de 5 farklı üniversitede (Siirt Üniversitesi, Uludağ Üniversitesi, Atatürk Üniversitesi, Akdeniz Üniversitesi ve Marmara Üniversitesi) bulunan İşletme fakültelerinden seçilen derslerin Smm, Sm ve Stajyerlerin beklentilerine yeterince cevap veremediği şeklinde olmuştur. Ayrıca yeni mezun olmuş muhasebe elemanlarının yetenek ve becerileri de yeterli düzeyde olmadığı anket yöntemiyle ulaşılmış bir başka sonuçtur. Çalışmada seçilen derslerin pratik ve teorik açıdan yeterliliği ve yeni mezun meslek elemanlarının beceri düzeyi ölçülmüştür. Derslerin pratik açıdan yeterliliğini anlamak için oluşturulan hipotezlerde muhasebe meslek elemanlarının meslek unvanı, eğitim durumu ve meslekte geçirilen yıl değişkenlerinde anlamlılık sağlanmıştır. Teorik açıdan hipotezler sınandığında eğitim durumu değişkeninde anlamlılığa varılmıştır. Son olarak yeni mezun meslek mensuplarının beceri düzeyini ilgilendiren hipotezlerden meslek unvanı değişkeni anlamlı bulunmuştur. Ayrıca üniversitelerin Smmm, Sm ve Stajyerlerin isteklerine cevap verilebilmesi için önerilerde bulunulmuştur
Accounting is important in terms of keeping track of all financial transactions of all kinds of organizations. It is a vital necessity for companies and governments to make the accounting with sufficient quality. Therefore, accounting education has as much a requirement as accounting itself. In the study, a research on accounting education has been done. In this context, various research methods have been applied to measure the effect of accounting courses given in business faculties ın accountancy profession. Analysis of the results of the courses selected from business schools located in 5 diffirent universities in Turkey Smm, Sm and expectations of the trainees have been enough shape to not answer. In addition, the ability and skils of newly graduated accountants are not sufficient, and it is another result obtained through the survey method. The practical and theoretical adequency of the courses chosen in the study and the skill level of newly graduated professionals were measured. In the hypotheses created to understand the practical sufficiency of the courses, the Professional title of the Professional accountants, their educational status and the years spent in the profession were found significant. When hypotheses were tested theoretically, it was found significant in the educational status variable. Finally the job title variable was found to be significant from the hypotheses concerning the skill level of new graduate professionals. In addition recommendations have been given in order to respond to the requests of the universities, independent accountants, financial advisors, independent accountants and trainees.
Accounting is important in terms of keeping track of all financial transactions of all kinds of organizations. It is a vital necessity for companies and governments to make the accounting with sufficient quality. Therefore, accounting education has as much a requirement as accounting itself. In the study, a research on accounting education has been done. In this context, various research methods have been applied to measure the effect of accounting courses given in business faculties ın accountancy profession. Analysis of the results of the courses selected from business schools located in 5 diffirent universities in Turkey Smm, Sm and expectations of the trainees have been enough shape to not answer. In addition, the ability and skils of newly graduated accountants are not sufficient, and it is another result obtained through the survey method. The practical and theoretical adequency of the courses chosen in the study and the skill level of newly graduated professionals were measured. In the hypotheses created to understand the practical sufficiency of the courses, the Professional title of the Professional accountants, their educational status and the years spent in the profession were found significant. When hypotheses were tested theoretically, it was found significant in the educational status variable. Finally the job title variable was found to be significant from the hypotheses concerning the skill level of new graduate professionals. In addition recommendations have been given in order to respond to the requests of the universities, independent accountants, financial advisors, independent accountants and trainees.
Açıklama
Anahtar Kelimeler
Muhasebe, Muhasebe Eğitimi, Muhasebeci Beklentileri, Accounting, Accounting Education, Accountant Expectations
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Arı, A. (2020). İşletme fakültelerinde verilen muhasebe derslerinin muhasebecilik mesleğine etkisinin ölçümü. (Yayınlanmamış Yüksek Lisans Tezi). Batman Üniversitesi Sosyal Bilimler Enstitüsü, Batman.
