Araştırma Makalesi
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Öğrencilerin Muhasebe Mesleğine İlişkin Algılarının Muhasebeye Giriş Dersi Öncesi ve Sonrasında Karma Yöntemle Karşılaştırılması

Yıl 2024, Sayı: 63, 15 - 27, 28.03.2024

Zülküf Çevik

https://doi.org/10.53568/yyusbed.1324919

Öz

Bu araştırmanın amacı lisans öğrencilerinin muhasebe mesleğine ilişkin algılarının ve bu alanda kariyer yapma isteklerinin ölçülmesidir. Bu doğrultuda muhasebeye giriş dersinin zorunlu olduğu bölümlerde lisans eğitimine başlamış ve daha önce hiç muhasebe dersi almamış öğrenciler örnekleminde bu çalışma yürütülmüştür. Araştırma nicel ve nitel tekniklerden yararlanarak iki aşamada gerçekleştirilmiştir. İlk aşamada öğrenciler muhasebeye giriş dersini almadan önce (1. Hafta; ön test n= 105) ve dersi aldıktan sonra (14.hafta; son test n =94) muhasebe mesleğine ilişkin algıları ölçülmüştür. N = 70 öğrenci her iki test de eksiksiz cevap vermiştir. Ayrıca öğrencilerin dersi almadan önce ve dersi aldıktan sonra muhasebe alanında kariyer yapma eğilimleri sorulmuştur. İkinci aşamada, muhasebe alanında kariyer yapma tercihi değişen 8 öğrenci ile odak grup görüşmesi yapılmıştır. Tüm bu araştırmalarda öğrencilerin muhasebe alanına ilişkin algı, tutum ve muhasebe mesleğinde kariyer yapma istekleri ölçülmüştür. Nicel araştırmada elde edilen bulgular öğrencilerin muhasebeye giriş dersi aldıktan sonra mesleğe ilişkin tutum ve algılarının kısmen daha olumsuz hale geldiğini göstermektedir. Öte yandan nitel araştırmada elde edilen bulgular öğrencilerin muhasebeye giriş dersinden sonra, alanda kariyer yapma isteklerinin arttığına ve muhasebe mesleğine ilişkin tutumlarının daha olumlu hale geldiğini göstermektedir.

Anahtar Kelimeler

Muhasebe Muhasebe Mesleği Odak Grup Algı Kariyer

Kaynakça

  • Akyüz, F., Yeşil, T. & Ay, F. (2018). Muhasebe Mesleği seçiminde etkili olan faktörlerin incelenmesi: Uşak Üniversitesi İktisadi ve İdari Bilimler Fakültesi öğrencilerine yönelik bir uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, Nisan Özel, 298–327.
  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. & Yıldırım, E. (2007). Sosyal bilimlerde araştırma yöntemleri. Sakarya Yayıncılık, Sakarya, 226, 103-118.
  • Alexander, P. M., Holmner, M., Lotriet, H. H., Matthee, M. C., Pieterse, H. V, Naidoo, S., Twinomurinzi, H. & Jordaan, D. (2011). Factors Affecting Career choice: comparison between students from computer and other disciplines. Journal of Science Education and Technology, 20(3), 300–315. https://doi.org/10.1007/s10956-010-9254-3
  • Auyeung, P. & Sands, J. (1997). Factors influencing accounting students’ career choice: A cross-cultural validation study. International Journal of Phytoremediation, 21(1), 13–23. https://doi.org/10.1080/096392897331596
  • Cohen, J. & Hanno, D. M. (1993). An analysis of underlying constructs affecting the choice of accounting as a major. Issues in Accounting Education, 8(2), 219.
  • Coleman, M., Kreuze, J. & Langsam, S. (2004). The New scarlet letter: student perceptions of the accounting profession after Enron. Journal of Education for Business, 79(3), 134–141. https://doi.org/10.3200/JOEB.79.3.134-141
  • Dalcı, İ., Araslı, H., Tümer, M. & Baradarani, S. (2013). Factors that influence Iranian students’ decision to choose accounting major. Journal of Accounting in Emerging Economies, 3(2), 145–163. https://doi.org/10.1108/20421161311288866
  • Dinç, E. (2008). Meslek Seçiminde etkili faktörlerin incelenmesi: Meslek yüksek okulu-muhasebe programı öğrencileri üzerine bir araştırma. Kocaeli Üniversitesi Sosyal Bilimler Dergisi, 16, 90–106.
  • Djatej, A., Chen, Y., Green, B., Eriksen, S. & Zhou, D. (2015). Understanding students’ major choice in accounting: An application of the theory of reasoned action. Global Perspectives on Accounting Education, 12, 53–72.
  • Felton, S., Buhr, N. & Northey, M. (1994). Factors influencing the business student’s choice of a career in chartered accountancy. Issues in Accounting Education, 9(1), 131.
  • Friedlan, J. M. (1995). The effects of different teaching approaches on students’ perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues in Accounting Education, 10(1), 47–63.
  • Geiger, M. A. & Ogilby, S. M. (2000). The first course in accounting: students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63-78.
  • Holland, J. L. (1966). The Psychology of Vocational Choice: A Theory of Personality Types and Model Environments. Blaisdell Publishing Company. https://books.google.com.tr/books?id=boh2QgAACAAJ
  • Holland, J. L. (1973). Making vocational choices; a theory of careers. Englewood Cliffs, N.J., Prentice-Hall.
  • Kazi, A. S. & Akhlaq, A. (2017). Factors affecting students’ career choice. Journal of Research & Reflections in Education (JRRE), 11(2).
  • Oral, T. (2022). Muhasebe meslek seçimini etkileyen faktörler: işletme bölümü öğrencileri üzerine bir araştirma. İşletme, 3(1), 45–56.
  • Özdemir, S. (2010). Ön lisans muhasebe öğrencilerinin kariyer planlamasini etkileyen unsurlar: Ege bölgesinde bir araştırma. Muhasebe Bilim Dünyası Dergisi, 12(2), 103–121.
  • Paolillo, J. & Estes, R. (1982). An empirical analysis of career choice factors among accountants, attorneys, engineers and physicians. The Accounting Review, 57(4), 785–793. http://www.jstor.org/stable/10.2307/247413
  • Querido, S., van den Broek, S., de Rond, M., Wigersma, L., & Ten Cate, O. (2018). Factors affecting senior medical students’ career choice. International Journal of Medical Education, 9, 332–339. https://doi.org/10.5116/ijme.5c14.de75
  • Saemann, G. P., & Crooker, K. J. (1999). Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education, 17(1), 1–22. https://doi.org/10.1016/S0748-5751(99)00007- X
  • Sierles, F. S., Dinwiddie, S. H., Patroi, D., Atre-Vaidya, N., Schrift, M. J., & Woodard, J. L. (2003). Factors affecting medical student career choice of psychiatry from 1999 to 2001. Academic Psychiatry, 27(4), 260–268. https://doi.org/10.1176/appi.ap.27.4.260
  • Sugahara, S. & Boland, G. (2009). The accounting profession as a career choice for tertiary business students in Japan-A factor analysis. Accounting Education, 18(3), 255–272. https://doi.org/10.1080/09639280701820035
  • Tashakkori, A. & Teddlie, C. (1998). Mixed Methodology: Combining qualitative and quantitative approaches. Thousands Oaks, CA: Sage.
  • Temelli, F. (2019). Muhasebe eğitimi alan öğrencilerin muhasebe mesleği seçiminde etkili olan faktörler: Ağrı İbrahim Çeçen Üniversitesi İİBF Örneği. Muhasebe ve Finansman Dergisi, Ağustos(Özel Sayı), 141–160. https://doi.org/10.25095/mufad.606010
  • Tickell, G., Lim, T. K., & Balachandran, B. (2012). Student perceptions of the first course in accounting: Majors versus non-majors. American Journal of Business Education (AJBE), 5(5), 501-514.
  • Ticoi, C.-F., & Albu, N. (2018). What factors affect the choice of accounting as a career? The case of Romania. Journal of Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/10.24818/jamis.2018.01007
  • Uyar, A., Gungormus, A. H., & Kuzey, C. (2011). Factors affecting students career choice in accounting: the case of a Turkish university. American Journal of Business Education (AJBE), 4(10), 29–38. https://doi.org/10.19030/ajbe.v4i10.6061
  • Wells, P. K., Kearins, K., & Hooper, K. (2008). Perceptions of accounting and accountants : looking in the mirror. Auckland Regional Accounting (ARA) Conference, October, 1–41. https://www.academia.edu/30066668/Perceptions_of_Accounting_and_Accountants_Looking_in_the_Mirror

Comparison of Students' Perceptions of the Accounting Profession Before and After the Introduction to Accounting Course by Using a Mixed Method

Yıl 2024, Sayı: 63, 15 - 27, 28.03.2024

Zülküf Çevik

https://doi.org/10.53568/yyusbed.1324919

Öz

The research aims to measure students' perceptions of the accounting profession and their desire to pursue a career in this field. The research was conducted using quantitative and qualitative techniques. In the first stage, students' perceptions of the accounting profession were measured before and after taking the Introduction to Accounting course. In the second stage, focus group interviews were held. The quantitative research findings show that the student's attitudes and perceptions towards the accounting profession become partly more negative after taking the course. The qualitative research shows that after the course, students’ desire to pursue a career in the field increases, and their attitudes toward the accounting profession become positive.

Anahtar Kelimeler

Accounting Accounting Profession Focus Group Perception Career

Kaynakça

  • Akyüz, F., Yeşil, T. & Ay, F. (2018). Muhasebe Mesleği seçiminde etkili olan faktörlerin incelenmesi: Uşak Üniversitesi İktisadi ve İdari Bilimler Fakültesi öğrencilerine yönelik bir uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, Nisan Özel, 298–327.
  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. & Yıldırım, E. (2007). Sosyal bilimlerde araştırma yöntemleri. Sakarya Yayıncılık, Sakarya, 226, 103-118.
  • Alexander, P. M., Holmner, M., Lotriet, H. H., Matthee, M. C., Pieterse, H. V, Naidoo, S., Twinomurinzi, H. & Jordaan, D. (2011). Factors Affecting Career choice: comparison between students from computer and other disciplines. Journal of Science Education and Technology, 20(3), 300–315. https://doi.org/10.1007/s10956-010-9254-3
  • Auyeung, P. & Sands, J. (1997). Factors influencing accounting students’ career choice: A cross-cultural validation study. International Journal of Phytoremediation, 21(1), 13–23. https://doi.org/10.1080/096392897331596
  • Cohen, J. & Hanno, D. M. (1993). An analysis of underlying constructs affecting the choice of accounting as a major. Issues in Accounting Education, 8(2), 219.
  • Coleman, M., Kreuze, J. & Langsam, S. (2004). The New scarlet letter: student perceptions of the accounting profession after Enron. Journal of Education for Business, 79(3), 134–141. https://doi.org/10.3200/JOEB.79.3.134-141
  • Dalcı, İ., Araslı, H., Tümer, M. & Baradarani, S. (2013). Factors that influence Iranian students’ decision to choose accounting major. Journal of Accounting in Emerging Economies, 3(2), 145–163. https://doi.org/10.1108/20421161311288866
  • Dinç, E. (2008). Meslek Seçiminde etkili faktörlerin incelenmesi: Meslek yüksek okulu-muhasebe programı öğrencileri üzerine bir araştırma. Kocaeli Üniversitesi Sosyal Bilimler Dergisi, 16, 90–106.
  • Djatej, A., Chen, Y., Green, B., Eriksen, S. & Zhou, D. (2015). Understanding students’ major choice in accounting: An application of the theory of reasoned action. Global Perspectives on Accounting Education, 12, 53–72.
  • Felton, S., Buhr, N. & Northey, M. (1994). Factors influencing the business student’s choice of a career in chartered accountancy. Issues in Accounting Education, 9(1), 131.
  • Friedlan, J. M. (1995). The effects of different teaching approaches on students’ perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues in Accounting Education, 10(1), 47–63.
  • Geiger, M. A. & Ogilby, S. M. (2000). The first course in accounting: students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63-78.
  • Holland, J. L. (1966). The Psychology of Vocational Choice: A Theory of Personality Types and Model Environments. Blaisdell Publishing Company. https://books.google.com.tr/books?id=boh2QgAACAAJ
  • Holland, J. L. (1973). Making vocational choices; a theory of careers. Englewood Cliffs, N.J., Prentice-Hall.
  • Kazi, A. S. & Akhlaq, A. (2017). Factors affecting students’ career choice. Journal of Research & Reflections in Education (JRRE), 11(2).
  • Oral, T. (2022). Muhasebe meslek seçimini etkileyen faktörler: işletme bölümü öğrencileri üzerine bir araştirma. İşletme, 3(1), 45–56.
  • Özdemir, S. (2010). Ön lisans muhasebe öğrencilerinin kariyer planlamasini etkileyen unsurlar: Ege bölgesinde bir araştırma. Muhasebe Bilim Dünyası Dergisi, 12(2), 103–121.
  • Paolillo, J. & Estes, R. (1982). An empirical analysis of career choice factors among accountants, attorneys, engineers and physicians. The Accounting Review, 57(4), 785–793. http://www.jstor.org/stable/10.2307/247413
  • Querido, S., van den Broek, S., de Rond, M., Wigersma, L., & Ten Cate, O. (2018). Factors affecting senior medical students’ career choice. International Journal of Medical Education, 9, 332–339. https://doi.org/10.5116/ijme.5c14.de75
  • Saemann, G. P., & Crooker, K. J. (1999). Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education, 17(1), 1–22. https://doi.org/10.1016/S0748-5751(99)00007- X
  • Sierles, F. S., Dinwiddie, S. H., Patroi, D., Atre-Vaidya, N., Schrift, M. J., & Woodard, J. L. (2003). Factors affecting medical student career choice of psychiatry from 1999 to 2001. Academic Psychiatry, 27(4), 260–268. https://doi.org/10.1176/appi.ap.27.4.260
  • Sugahara, S. & Boland, G. (2009). The accounting profession as a career choice for tertiary business students in Japan-A factor analysis. Accounting Education, 18(3), 255–272. https://doi.org/10.1080/09639280701820035
  • Tashakkori, A. & Teddlie, C. (1998). Mixed Methodology: Combining qualitative and quantitative approaches. Thousands Oaks, CA: Sage.
  • Temelli, F. (2019). Muhasebe eğitimi alan öğrencilerin muhasebe mesleği seçiminde etkili olan faktörler: Ağrı İbrahim Çeçen Üniversitesi İİBF Örneği. Muhasebe ve Finansman Dergisi, Ağustos(Özel Sayı), 141–160. https://doi.org/10.25095/mufad.606010
  • Tickell, G., Lim, T. K., & Balachandran, B. (2012). Student perceptions of the first course in accounting: Majors versus non-majors. American Journal of Business Education (AJBE), 5(5), 501-514.
  • Ticoi, C.-F., & Albu, N. (2018). What factors affect the choice of accounting as a career? The case of Romania. Journal of Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/10.24818/jamis.2018.01007
  • Uyar, A., Gungormus, A. H., & Kuzey, C. (2011). Factors affecting students career choice in accounting: the case of a Turkish university. American Journal of Business Education (AJBE), 4(10), 29–38. https://doi.org/10.19030/ajbe.v4i10.6061
  • Wells, P. K., Kearins, K., & Hooper, K. (2008). Perceptions of accounting and accountants : looking in the mirror. Auckland Regional Accounting (ARA) Conference, October, 1–41. https://www.academia.edu/30066668/Perceptions_of_Accounting_and_Accountants_Looking_in_the_Mirror
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Eğitim Sosyolojisi
Bölüm Tam Sayı
Yazarlar

Zülküf Çevik 0000-0002-1445-0518

Yayımlanma Tarihi 28 Mart 2024
Gönderilme Tarihi 9 Temmuz 2023
Yayımlandığı Sayı Yıl 2024 Sayı: 63

Kaynak Göster

APA Çevik, Z. (2024). Comparison of Students’ Perceptions of the Accounting Profession Before and After the Introduction to Accounting Course by Using a Mixed Method. Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(63), 15-27. https://doi.org/10.53568/yyusbed.1324919
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