Üniversite öğrencilerinin muhasebe eğitimine olan ilgilerinin araştırılması: Muş Alparslan Üniversitesi örneği
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Küreselleşmenin ve teknolojik gelişmelerin etkisi hayatın tüm alanlarında olduğu gibi muhasebe eğitimi alanında da kendini göstermektedir. Muhasebe eğitimi veren kurum ve kuruluşlar, yenilikçi ve nitelikli muhasebe mensubu adayları yetiştirirken yaşanan bu değişimleri göz önünde bulundurmalıdırlar. Muhasebe eğitimi alanında küresel anlamda kabul gören standartlar benimsenip, gerekli çalışmalar zaman kaybetmeksizin yerine getirilmelidir. Gerek herhangi bir işletme açısından olsun gerekse de ülkemiz açısından olsun her alanda olduğu gibi muhasebe alanında da güçlü ve rekabetçi olmayı hedefliyorsak nitelikli insan gücüne ihtiyacımız her zaman olacaktır. Nitelikli muhasebe meslek mensubunun yetiştirilmesi de ancak nitelikli bir muhasebe eğitiminin mevcudiyetiyle mümkün olmaktadır. Yapılan çalışmanın birinci bölümünde muhasebe bilimine ait tanımlamalar yapılarak muhasebenin fonksiyonları, türleri ve temel kavramları hakkında bilgi verilmiştir. Ayrıca muhasebe mesleği hakkında bilgiler verilerek muhasebe meslek mensubunun sahip olması gereken özellikler anlatılmıştır. Bunun yanında muhasebenin ülkemizde ve dünyada gelişiminden bahsedilerek muhasebenin gelişiminde etkili olan faktörlere değinilmiştir. İkinci bölümde ise eğitim hakkında genel bilgiler verildikten sonra muhasebe eğitimi konusunda açıklamalar yapılmıştır. Muhasebe eğitiminin ülkemizde ve dünyada gelişimi konusunda bilgilendirmeler yapılmıştır. Bununla birlikte ülkemizde muhasebe eğitiminin genel yapısı ile ilgili bilgiler verilmiştir. İkinci bölümün son kısmında ise muhasebe eğitimi alanında dünya genelinde yapılan çalışmalardan bahsedilmiştir. Çalışmanın üçüncü ve son bölümünde Muş Alparslan Üniversitesinde muhasebe eğitimi alan lisans ve önlisans öğrencilerinin muhasebe eğitimine olan ilgileri hakkındaki görüşlerini ortaya çıkarmak maksadıyla anket uygulanmış ve uygulanan anket sonuçları göz önünde bulundurularak değerlendirmeler yapılmıştır. Öğrencilere uygulanan anketlerden geçerli olan 416 adet anket formundan edinilen veriler SPSS yardımıyla analiz edilerek yorumlanmıştır.
The effect of globalization and technological developments manifests itself in the field of accounting education as it does in all areas of life. Institutions and organizations that provide accounting education should take these changes into account while training innovative and qualified accountant trainees. The standards that are globally well accepted in the field of accounting education should be adopted and necessary studies should be carried out without any delay. Both for any business or our country, if we aim to be strong and competitive in the field of accounting, as in other fields, we will always need qualified manpower. The training of qualified accountants is only possible with a qualified accounting education system. In the first part of the study, the definitions about the accounting science are made and information about the functions, types and basic concepts of accounting is given. Also, information about the accounting profession is given and the qualifications that a professional accountant should have are explained. Beside that, the development of accounting in our country and in the world is refered, and the factors that affect the development of accounting are elaborated. In the second part, after expressing general information about education, accounting education is elaborated. In addition to that, information on the general structure of accounting education in our country is provided. In the last part of the second part, the studies conducted in the field of accounting education around the world are stated. In the third, the last, part of the study, a questionnaire has been applied in order to reveal the opinions of undergraduate and associate degree students studying accounting at Muş Alparslan University about their interest in accounting education, and analysis have been made in consideration of the results of the survey. The data obtained from 416 valid questionnaires, has been analyzed and expounded with the help of SPSS.
The effect of globalization and technological developments manifests itself in the field of accounting education as it does in all areas of life. Institutions and organizations that provide accounting education should take these changes into account while training innovative and qualified accountant trainees. The standards that are globally well accepted in the field of accounting education should be adopted and necessary studies should be carried out without any delay. Both for any business or our country, if we aim to be strong and competitive in the field of accounting, as in other fields, we will always need qualified manpower. The training of qualified accountants is only possible with a qualified accounting education system. In the first part of the study, the definitions about the accounting science are made and information about the functions, types and basic concepts of accounting is given. Also, information about the accounting profession is given and the qualifications that a professional accountant should have are explained. Beside that, the development of accounting in our country and in the world is refered, and the factors that affect the development of accounting are elaborated. In the second part, after expressing general information about education, accounting education is elaborated. In addition to that, information on the general structure of accounting education in our country is provided. In the last part of the second part, the studies conducted in the field of accounting education around the world are stated. In the third, the last, part of the study, a questionnaire has been applied in order to reveal the opinions of undergraduate and associate degree students studying accounting at Muş Alparslan University about their interest in accounting education, and analysis have been made in consideration of the results of the survey. The data obtained from 416 valid questionnaires, has been analyzed and expounded with the help of SPSS.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
