TURKİSH ACCOUNTİNG STANDARDS TURKİSH FİNANCİAL REPORTİNG STANDARDS (TAS/IFRS) İN THE CONTEXT OF THE ROLE PLAYS OF THE PRİNCİPLES MEASUREMENT

Abstract

In our country, accounting education is offered in higher education with theoretical and practical courses to train the accounting personnel needed by the companies. However, the limitedness of the applied courses compared to the theoretical courses can have a negative impact on the success and motivation of students in accounting education. In this context, as an alternative to the traditional theoretical and applied courses in accounting, in order to improve the students' performance, gamification is proposed, which can be expressed as the use of scenarios designed with game objects during the training activities. The aim of this study is to design a digital game entitled "Let's measure its value", developed in accordance with a specific scenario and illustrating each measurement principle, in order to teach students taking accounting courses in higher education, measurement principles in the context of TAS / TFRS and the explanations associated with it.

Keywords

• Turkey Accounting Standards/Turkey Financial Reporting Standards (TAS/TFRS),
• Measurement,
• Principles of Measurement,
• Accounting Education

TÜRKİYE MUHASEBE STANDARTLARI/TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TMS/TFRS) KAPSAMINDA YER ALAN ÖLÇÜM ESASLARININ ÖĞRETİLMESİNDE OYUNLAŞTIRMA

Abstract

Ülkemizde işletmelerin ihtiyaç duydukları muhasebe elemanlarının yetiştirilmesi amacıyla yükseköğretimde muhasebe eğitimleri, teorik ve uygulamalı dersler eşliğinde sunulmaktadır. Ancak teorik derslere kıyasla uygulamalı derslerin kısıtlılığı, muhasebe eğitiminde öğrencilerin başarılarını ve motivasyonlarını olumsuz yönde etkileyebilmektedir. Bu bağlamda öğrencilerin kazanımlarını arttırmak amacıyla muhasebede geleneksel teorik ve uygulamalı derslere alternatif olarak, oyun öğeleri ile tasarlanmış senaryoların eğitim faaliyetleri sürecinde kullanılması olarak ifade edilebilen oyunlaştırma önerilmektedir. Bu çalışmanın amacı TMS/TFRS kapsamında yer alan ölçüm esaslarının ve bunlara ilişkin açıklamaların, yükseköğretimde muhasebe dersi gören öğrencilere oyunlaştırma ile öğretilebilmesinde, belirli bir senaryo doğrultusunda oluşturulmuş ve her bir ölçüm esasının örneklendirildiği, değerini ölçelim adlı dijital bir oyun tasarlamaktır.

Keywords

• Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları (TMS/TFRS)
• Ölçüm,
• Ölçüm Esasları,
• Muhasebe Eğitimi,
• Oyunlaştırma,
• Dijital Oyun.
• Gamification, Digital Game.

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