Pandemi döneminde muhasebe meslek mensuplarının ve elemanlarının çalışma hayatlarında meydana gelen değişiklikler Malatya ili uygulaması
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Muhasebe meslek mensuplarının ve elemanlarının Covid-19 pandemisi döneminde yaşadıkları zorlukların araştırılması amacıyla yapılan çalışmada anket yöntemi kullanılmıştır. Araştırmanın örneklemi, 2021 yılında Malatya ilinde bulunan Serbest Muhasebesi ve Mali Müşavirler Odasına Kayıtlı olan ve aktif olarak Malatya ilinde mesleğini sürdüren 175 muhasebe meslek mensubudur. Araştırma verilerinin toplanmasında anket formu kullanılmıştır. Veri toplama aracında yer alan 46 soru; araştırmaya katılan muhasebe meslek mensuplarının demografik özelliklerinin yanında, mesleki ve Covid-19 pandemi sürecinde yaşadıkları ile ilgili bilgilerin elde edilebilmesini amaçlayan sorulardır. Anket formunda yer alan diğer 33 soruda ise araştırmaya katılan muhasebe meslek mensuplarının hijyen ve çalışma alışkanlıkları, işlerinde kullandıkları bilişim ve bilgisayar altyapıları, Covid-19 pandemi sürecinde muhasebe meslek mensuplarına sağlanan teşvik ve destekler, bu süreçte müşteri ve tahsilatla ilgili sorunlar yer almaktadır. Araştırma sonucunda muhasebe meslek mensuplarının çalışma tarzlarında değişiklik olduğu, işten ayrılmaların fazla yaşanmadığı, esnek çalışmaya geçilebildiği görülmüştür. Pandemi sürecinde muhasebe meslek mensuplarının ulaşım türlerinde değişiklik fazla olmazken, bürolarda hijyen tedbirleri etkin bir şekilde alınmıştır. Pandemi süreci ile birlikte muhasebe meslek mensupları mesleklerinin daha önemli hale geldiğini düşünmektedirler. Muhasebe meslek mensupları teknolojik altyapı ile ilgili bazı sorunlar yaşamakla birlikte bu sorunların muhasebe programı sağlayıcıları ile internet sağlayıcıları tarafından çözüldüğü anlaşılmıştır. Araştırmada ayrıca pandemi sürecinde muhasebe meslek mensuplarına pek fazla teşvik ve yardımın yapılmadığı, alınan kararların iş yüklerini arttırdığı, işyeri kapanmalarından dolayı mükellef sayılarında azalma olduğu ve özellikle tahsilat konusunda sorunlar yaşadıkları, bunun yanında pandemi sürecinde yaşanan değişime etkin bir şekilde ayak uydurdukları sonucuna ulaşılmıştır. Anahtar Kelimeler: Muhasebe, Muhasebe Mesleği, Covid-19
In this study, which was conducted to investigate the difficulties experienced by professional accountants and staff during the Covid-19 pandemic, the survey method was used. The sample of the research is 175 professional accountants who are registered to the Chamber of Independent Accounting and Financial Advisors in Malatya in 2021 and actively continue their profession in Malatya. A questionnaire form was used to collect the research data. 46 questions in the data collection tool; These are questions that aim to obtain information about the demographic characteristics of the accounting professionals participating in the research, as well as their professional and their experiences during the Covid-19 pandemic process. The other 33 questions in the questionnaire include the hygiene and working habits of the accounting professionals participating in the research, the informatics and computer infrastructures they use in their work, the incentives and supports provided to the accounting professionals during the Covid-19 pandemic, and the problems related to customers and collections in this process. As a result of the research, it has been seen that there is a change in the working styles of the accounting professionals, there are no frequent layoffs, and flexible working can be achieved. While there was not much change in the transportation types of accountants during the pandemic process, hygiene measures were taken effectively in the offices. With the pandemic process, professional accountants think that their profession has become more important. Although professional accountants have some problems with technological infrastructure, it has been understood that these problems are solved by accounting software providers and internet providers. In the study, it was also concluded that there were not many incentives and assistance to accounting professionals during the pandemic process, the decisions taken increased their workload, the number of taxpayers decreased due to workplace closures, and they had problems especially in collection, besides, they effectively kept up with the change experienced during the pandemic process. Keywords: Accounting, Accounting Profession, Covid-19
In this study, which was conducted to investigate the difficulties experienced by professional accountants and staff during the Covid-19 pandemic, the survey method was used. The sample of the research is 175 professional accountants who are registered to the Chamber of Independent Accounting and Financial Advisors in Malatya in 2021 and actively continue their profession in Malatya. A questionnaire form was used to collect the research data. 46 questions in the data collection tool; These are questions that aim to obtain information about the demographic characteristics of the accounting professionals participating in the research, as well as their professional and their experiences during the Covid-19 pandemic process. The other 33 questions in the questionnaire include the hygiene and working habits of the accounting professionals participating in the research, the informatics and computer infrastructures they use in their work, the incentives and supports provided to the accounting professionals during the Covid-19 pandemic, and the problems related to customers and collections in this process. As a result of the research, it has been seen that there is a change in the working styles of the accounting professionals, there are no frequent layoffs, and flexible working can be achieved. While there was not much change in the transportation types of accountants during the pandemic process, hygiene measures were taken effectively in the offices. With the pandemic process, professional accountants think that their profession has become more important. Although professional accountants have some problems with technological infrastructure, it has been understood that these problems are solved by accounting software providers and internet providers. In the study, it was also concluded that there were not many incentives and assistance to accounting professionals during the pandemic process, the decisions taken increased their workload, the number of taxpayers decreased due to workplace closures, and they had problems especially in collection, besides, they effectively kept up with the change experienced during the pandemic process. Keywords: Accounting, Accounting Profession, Covid-19
Açıklama
Anahtar Kelimeler
Muhasebe Mesleği, Covid-19
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Scopus Q Değeri
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Künye
Duran, F. (2022). Pandemi döneminde muhasebe meslek mensuplarının ve elemanlarının çalışma hayatlarında meydana gelen değişiklikler Malatya ili uygulaması. İnönü Üniversitesi, Malatya.
