Muhasebe Mesleğini Seçmeme Niyetini Etkileyen Faktörlerin Mantıksal Eylem Teorisi Perspektifinde İncelenmesi: Üniversite Öğrencileri Üzerine Bir Araştırma

Yıl 2022, Cilt: 19 Sayı: 2, 989 - 1009, 31.08.2022

Halil Cem Sayın , Aysel Öztürkçü Akçay , Gamze Sevimli Örgün

https://doi.org/10.33437/ksusbd.1127821

Öz

Mantıksal Eylem Teorisi çerçevesinde ele alınan bu çalışmanın amacı öğrencilerin kişisel tutumları ve öznel normlarını etkileyen inançların muhasebe mesleğini seçmeme niyeti üzerindeki etkisini ve bu inançların öğrencilerin demografik değişkenlerine göre farklılık gösterip göstermediğini tespit etmektir. Birincil veri toplama yönteminin kullanıldığı araştırmada, Anadolu Üniversitesi, Muğla Sıtkı Koçman Üniversitesi, Van Yüzüncü Yıl Üniversitesi, Hacettepe Üniversitesi ve Dicle Üniversitesinde öğrenim gören 743 öğrenciye anket uygulanmış ve elde edilen veriler SPSS 26.0 paket programı ile analize tabi tutulmuştur. Verilerin analiz edilmesinde t-testi, tek yönlü varyans analizi ve regresyon analizinden yararlanılmıştır. Yapılan analizler neticesinde muhasebe mesleğini seçmeme niyetine yönelik faktörlerin cinsiyet ve yaş değişkenine göre farklılaşmadığı buna karşın öğrenim görülen sınıf ve üniversite değişkenlerine bağlı olarak anlamlı bir şekilde farklılaştığı gözlemlenmiştir. Regresyon analizinden elde edilen bulgular davranışsal inançların olumsuz tutumlar üzerinde; normatif inançların ise olumsuz öznel normlar üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisinin olduğunu ortaya koymuştur. Ayrıca, öğrencilerin muhasebe mesleğine yönelik olumsuz tutum ve öznel normlarının muhasebe mesleğini seçmeme niyetini anlamlı bir şekilde etkilediği sonucuna varılmıştır.

Anahtar Kelimeler

Mantıksal Eylem Teorisi, Muhasebe Eğitimi, Kariyer Seçimi

An Examination of The Factors Affecting Intention to Not Prefer an Accounting Profession from The Perspective of Theory of Reasoned Action: A Research on University Students

Öz

The aim of this study, which is employed Theory of Reasoned Action, is to investigate students’ beliefs that influence their attitudes and subjective norms, consequently affect the intention to not choose the accounting profession and determine whether these beliefs differ according to students' demographic variables. This study, utilised a questionnaire with a total of 743 useable responses collected from students studying at Anadolu University, Muğla Sıtkı Koçman University, Van Yüzüncü Yıl University, Hacettepe University and Dicle University. The obtained data were analyzed with the SPSS 26.0 package program. T- test, one way variance analysis and regression analysis were used to analyze the data. As a result of the analyzes, it was observed that the factors for the intention not to choose the accounting profession did not differ according to the gender and age variables, despite that differed significantly depending on the class and university variables. The findings obtained from the regression analysis showed that behavioral beliefs on negative attitudes and normative beliefs on negative subjective norms have a positive and statistically significant effect. In addition, it was concluded that students’ negative attitudes and subjective norms towards the accounting profession significantly affect their intention not to choose the accounting profession.

Anahtar Kelimeler

Theory of Reasoned Action, Accounting Education, Career Choice

Kaynakça

• Adams, S.J., Pryor, L.J. & Adams, S.L. (1994). Attraction and retention of high-aptitude students in accounting: an exploratory longitudinal study,. Issues in Accounting Education, 9(1), 45-58.
• Ahmed, K., Alam, K. F. & Alam, M. (1997). An empirical study of factors affecting accounting students’ career choice in New Zealand, Accounting Education, 6(4), 325–335.
• Ahmed, T.S., Kamal, M.B., Nik Suryani, N.A.R. & Tunku Badariah, T.A. (2011). Investigating students’ attitude and intention to use social software in higher institution of learning in Malaysia, Multicultural Education and Technology Journal, 5(3), 194-208.
• Akbaş, H. E., Bozkurt, S., Demirhan, A. & Yazıcı, K. (2019). Y kuşağı perspektifinden muhasebe mesleği: İktisadi ve idari bilimler fakültesi öğrencilerine yönelik bir araştırma, Yönetim ve Ekonomi Araştırmaları Dergisi, 17(1), 428-440.
• Akın, N. G. (2017). İşletme bölümü öğrencilerinin meslek seçimini etkileyen faktörlerin bulanık dematel yöntemi ile değerlendirilmesi, Uluslararası Yönetim İktisat ve İşletme Dergisi, 13(4), 873-890.
• 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 Sayı, 298-327.
• Albarracín, D., Johnson, B. T., Fishbein, M., & Muellerleile, P. A. (2001). Theories of reasoned action and planned behavior as models of con-dom use: A meta‐analysis, Psychological Bulletin, 127(1), 142–161. Ali, Md. A., Heang, L. T., Mohamad, R. & Ojo, M. (2008). Internship and Audit expectation gap among undergraduate students in Universiti Utara Malaysia, Journal of Financial Reporting and Accounting, 6(1), 55-74.
• Allen, C. L. (2004). Business students’ perception of the image of accounting, Managerial Auditing Journal, 19(2), 235-258. Apak, İ. (2020). Muhasebe kariyeri tercihi: Ön lisans öğrencileri üzerine bir araştırma, İşletme, 1(2), 15-28.
• Arif, S., Iqbal, J. & Khalil, U. (2019). Factors influencing students’ choices of academic career in Pakistan, FWU Journal of Social Sciences, 13(1), 35-47.
• Auyeung, P. & Sands, J. (1997). Factors influencing accounting students’ career choice: A cross cultural validation study, Accounting Education, 6(1), 13–23.
• Awadallah, E. & Elgharbawy, A. (2021). Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as majör, Accounting Education, 30(1), 86-106.
• Bagley, P. L., Dalton, D. & Ortegren, M. (2012). The factors that affect accountants’ decisions to seek careers with big four versus non-big four accounting firms, Accounting Horizons, 26(2), 239-264.
• Baliyan, P. S. & Baliyan, S. P. (2016). Employment preference of undergraduate accounting students in Botswana: Perceptional analysis of practitioners and students, International Journal of Business and Management, 11(12), 271-282.
• Baruch, Y. and Vardi, Y. (2016). A fresh look at the dark side of contemporary careers: toward a realistic discourse, British Journal of Management, 27(2), 355-372.
• Bekoe, R. A., Owusu, G. M. Y., Ofori, C. G., Essel-Anderson, A. & Welbeck, E. E. (2018). Attitudes towards accounting and intention to major in accounting: A logistic regression analysis, Journal of Accounting in Emerging Economies, 8(4), 459-475.
• Blay, A. D. & Fennema, M. G. (2017). Are accountants made or born? An analysis of self-selection into the accounting major and performance in accounting courses and on the CPA Exam, Issues in Accounting Education, 32(3), 33-50.
• Blazar, D. & Kraft, M.A. (2016). Teacher and teaching effects on students’ attitudes and behaviors, Educational Evaluation and Policy Analysis, 39(1), 146-170.
• Byrne, M., Willis, P., & Burke, J. (2012). Influences on school leavers’ career decisions – implications for the accounting profession, The International Journal of Management Education, 10(2), 101-111.
• Byrne, M. & Willis, P. (2005). Irish secondary students’ perceptions of the work of an accountant and accounting profession, Accounting Education: An International Journal, 14(4), 367-381.
• Coetzee, S. & Oberholzer, R. (2010). South African career guidance counsellors’ and mathematics teachers’ perception of the accounting profession, Accounting Education, 19(5), 457-472.
• 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), 219-238.
• Croasdell, D., McLeod, A. & Simkin, M.G. (2011). Why don’t more women major in information systems?, Information Technology and People,. 24(2), 158-183.
• Çarıkçı, O. (2017), Muhasebe eğitimi almakta olan öğrencilerin muhasebe mesleğine yönelik tutumlarının sektörde çalışma niyetine etkisi, Muhasebe ve Finansman Dergisi, 76, 221- 238.
• Dalci, İ. & Özyapici, H. (2018). Cultural values and students’ intentions of choosing accounting career, Journal of Financial Reporting & Accounting, 16(1), 179-196.
• Dalton, D.W., Buchheit, S. & McMillan, J. J. (2014). Audit and tax career paths in public accounting: An analysis of student and professional perceptions, Accounting Horizons, 28(2), 213-231.
• Deloitte (2017). Transparency report: Aspire with assurance. 05.28.2022 tarihinde https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/about-deloitte/deloitte-nl-transparantieverslag-2016-2017.pdf adresinden erişildi.
• Dibabe, T. M., Wubie, A. W. & Wondmagegn, G. A. (2015). Factors that affect students’ career choice in accounting: A case of Bahir Dar University students, Research Journal of Finance and Accounting. 6(5), 146-153.
• Dinç, E. (2008). Meslek seçiminde etkili faktörlerin incelenmesi: Meslek yüksekokulu – muhasebe programı öğrencileri üzerine bir araştırma, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(2), 90-106.
• Djatej, A., Chen, Y., 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(2), 53-72.
• Durgut, M. & Pehlivan, M. (2019). Analysis of factors that affect the job choice of accounting students, Karadeniz Technical University Institute of Social Sciences - Journal of Sociıal Sciences. 9(17), 103- 118.
• Durmuş, A. F., Otlu, F. & Özkan, Ö. (2019). Sosyal bilişsel kariyer teorisi ve öğrencilerin serbest muhasebeci mali müşavir olma hedefleri: İnönü Üniversitesi uygulaması, Gaziantep University Journal of Social Sciences, 18(4), 1381-1398.
• Ekşi, İ. H., Özçalıcı, M. & Büyükkonuklu, B. (2011). Meslek algılanmasında etkili olan faktörler: Muhasebecilik örneği, Muhasebe ve Finansman Dergisi, 52, 67-80.
• El-Mousawi, H. Y. & Charbaji, A. (2016). Becoming a CPA—How to attract university students to the accounting profession using theory of planned behavior? Open Journal of Accounting, 5(02), 9-18.
• Erduru, İ., Deran, A. & Çelik, S. (2017). Muhasebe eğitimi alan öğrencilerin muhasebe mesleğine bakış açılarının incelenmesi: Ömer Halisdemir Üniversitesi örneği, İşletme ve İktisat Çalışmaları Dergisi, 5(2), 34-48.
• Ernst & Young (2017). Global review 2017: Our performance this year. 05.28.2022 tarihinde https://betterworkingworld.ey.com/sites/default/files/2017-11/EY_Global_review_2017_2.pdf adresinden erişildi.
• Enget, K., Garcia, J. L. & Webinger, M. (2020). Majoring in accounting: Effects of gender, difficulty, career opportunities, and the impostor phenomenon on student choice, Journal of Accounting Education, 53, 1-10.
• Felton, S., Dimnik, T. & Northey, M. (1995). A Theory of Reasoned Action model of the Chartered Accountant career choice, Journal of Accounting Education, 13 (1), 1-19.
• Fishbein, M. & Ajzen, I. (1975). Belief, attitude, intention, and behavior: An introduction to theory and research. Reading: Addison-Wesley.
• Foong, S.Y. & Khoo, C.H. (2015). Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia, Journal of Accounting in Emerging Economies, 5(2), 202-221.
• Gör, Y. (2017). Farklı eğitim programındaki öğrencilerin finansal muhasebe dersine ilişkin algılarına yönelik bir uygulama: Çankırı örneği, Uluslararası Yönetim İktisat ve İşletme Dergisi, Özel Sayı, 351- 368.
• Hasim, F., Darmayanti, N. & Dientri, A. M. (2020). Analysis of factors that influence accounting students choose career as a public accountant, Journal of Auditing, Finance and Forensic Accounting, 8(1), 19-26.
• Hatane, S.E., Setiono, F.J., Setiawan, F.F., Semuel, H. & Mangoting, Y. (2021). Learning environment, students’ attitude and intention to enhance current knowledge in the context of choosing accounting career, Journal of Applied Research in Higher Education, 13(1), 79-97.
• Hermanson, D. R. & Hermanson, R. H. (1995). Are America’s top business students steering clear of accounting?, Ohio CPA Journal, 54(2), 26–30.
• Hsiao, J., & Nova, S. P. (2016). Generational Approach to factors influencing career choice in accounting, Revista Contabilidade e Financas, 27(72), 393-407.
• Jackling, B. & Calero, C. (2006). Influences on undergraduate students’ intentions to become qualified accountants: Evidence from Australia, Accounting Education: An International Journal, 15(4), 419–438.
• Jackling, B. & Keneley, M. (2009). Influences on the supply of accounting graduates in Australia: A focus on international students, Accounting and Finance, 49(1), 141-159.
• Jackling, B., De Lange, P., Phillips, J. & Sewell, J. (2012). Attitudes towards accounting: Differences between Australian and international students, Accounting Research Journal, 25(2), 113-130.
• James, K. L. & Hill, C. (2009). Race and the development of career interest in accounting, Journal of Accounting Education, 27(4), 210-222.
• Kalaycı, Ş. (2009). SPSS uygulamalı çok değişkenli istatistik teknikleri. Ankara: Asil Yayınevi, 5. Baskı.
• Karlsson, P. & Noela, M. (2022). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession, Journal of Accounting Education, 58(2022), 1-17.
• Khalid, F. M. & Rauf, F. H. A. (2020). Factors influencing accounting undergraduates’ career path: Evidence from Malaysia. European Proceedings of Social and Behavioural Sciences, 9th International Economics and Business Management Conference, DOI: 10.15405/epsbs.2020.12.05.26.
• Küçük, E. (2011). Planlanmış davranış teorisi çerçevesinde mali müşavir (smmmSMMM) olma niyetinin altında yatan faktörlerin analizi, ZKÜ Sosyal Bilimler Dergisi, 7(14), 145-162.
• LaVeck, L. M. (2018). Career decision-making difficulties among student veterans. ETD Archive. 1071. 25.05.2022 tarihinde https://engagedscholarship.csuohio.edu/cgi/viewcontent.cgi?article=2106&context=etdarchive adresinden erişildi.
• Law, P. K. (2010). A theory of reasoned action model of accounting students’ career choice in public accounting practices in the post-Enron, Journal of Applied Accounting Research, 11(1), 58-73.
• Lent, R. W., Brown, S. D. & Hackett, G. (1994). Toward a unifying social cognitive theory of career and academic interest, choice, and performance, Journal of Vocational Behavior, 45(1), 79-122.
• Lowe, D. R. & Simons, K. (1997). Factors influencing choice of business majors - some additional evidence: A research note, Accounting Education, 6(1), 39–45.
• Mauldin, S., Crain, J. L. & Mounce, P. H. (2000). The accounting principles instructor’s influence on students’ decision to major in accounting, Journal of Education for Business, 75(3), 142–148.
• Montaño, D. E. & Kasprzyk, D. (2008). Theory of reasoned action, theory of planned behavior, and the iıntegrated behavioral model. In K. Glanz., B.K. Rimer., K. Viswanath. & C.T. Orleans (Eds.), Health behavior and health education: Theory, research, and practice. San Francisco: Jossey-Bass, pp. 67–96.
• Ng, Y-H., Lai, S-P., Su, Z-P., Yap, J-Y., Teoh, H-Q. & Lee, H. (2017). Factors influencing accounting students’ career paths, Journal of Management Development, 36 (3), 319-329.
• Odia, J. O. & Ogiedu, K. O. (2013). Factors affecting the study of accounting in Nigerian Universities, Journal of Educational and Social Research, 3(3), 89-96.
• Öz, B., Önal, S. & Mat, M. (2017). Muhasebe alanında çalışma isteğini belirleyen faktörlerin incelenmesi: İşletme bölümü öğrencileri üzerinde bir uygulama, Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 1(2), 1-12.
• Paolillo, J. G. P. & Estes, R. W. (1982). An empirical analysis of career choice factors among accountants, attorneys, engineers and physicians, The Accounting Review, LVII(4), 785-793.
• Said, J., Ghani, E. K, Hashim, A. & Mohd Nasir, N. (2004). Perceptions towards accounting career among Malaysian undergraduates, Journal of Financial Reporting and Accounting, 2(1), 17-30.
• Salant, P. & Dillman, D. A. (1994). How to conduct your own survey. John Wiley & Sons, Inc. Newyork.
• Santos, E. A. D. & Almeida, L. B. D. (2018). To pursue a career in accounting or not: A study based on the theory of planned behavior, Revista Contabilidade & Finanças, 29(76), 114-128.
• Schoenfeld, J., Segal, G. & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant, Accounting Education, 26(2), 109-126.
• Solikhah, B. (2014). An application of Theory of Planned Behavior towards CPA career in Indonesia, Procedia-Social and Behavioral Sciences, 164, 397-402.
• Sönmez, Y. & Altınışık, F. (2021). Muhasebe ve finans eğitimi alan öğrencilerin muhasebe mesleğine bakış açılarının ve mesleğe yönelme eğilimlerinin incelenmesi: Kastamonu Üniversitesi örneği, ASBİ Abant Sosyal Bilimler Dergisi, 21(3), 683-706.
• Srirejeki, K., Supeno, S. & Faturahman, A. (2019). Understanding the intentions of accounting students to pursue career as a professional accountant, Binus Business Review, 10(1), 11- 19.
• Sugahara, S., Boland, G. & Cilloni, A. (2008). Factors influencing students' choice of an accounting major in Australia, Accounting Education, 17, 37-54.
• Tabachnick, B.G. & Fidell L.S. (2013). Using Multivariate Statistics (sixthed.) Pearson, Boston.
• Tan, L. M. & Laswad, F. (2006). Students’ beliefs, attitudes and intentions to major in accounting, Accounting Education, 15(2), 167-187.
• 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.
• Tepeli, Y. & Kayıhan, B. (2015). Muhasebe eğitimi alan öğrencilerin muhasebe mesleğine bakış açılarının değerlendirilmesi: Muğla Sıtkı Koçman Üniversitesi örneği, Yönetim ve Ekonomi Araştırmaları Dergisi, 13(3), 138-156.
• Tetteh, L. A., Agyenim-Boateng, C., Kwarteng, A., Muda, P. & Sunu, P. (2022). Utilizing the social cognitive career theory in understanding students’ choice in selecting auditing as a career: evidence from Ghana, Journal of Applied Accounting Research, 23(3), 715-737.
• Umar, I. (2014). Factors influencing students’ career choice in accounting: the case of Yobe State University, Research Journal of Finance and Accounting, 5(17), 59-62.
• Uyar, A., Güngörmüs, A. H. & Kuzey, C. (2011). Factors affecting students’ career choice in accounting: The case of a Turkish University, American Journal of Business Education, 4(10), 29-38.
• Wen, L., Hao, Q. & Bu, D. (2015). Understanding the intentions of accounting students in China to pursue certified public accountant designation, Accounting Education, 24(4), 341-359.
• Wen, L., Yang, H., Bu, D., Diers, L. & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China, Journal of Accounting in Emerging Economies, 8(1), 124-140.
• Yamane, T. (1973). Statistics: An introductory analysis. New York: Harper & Row.
• Yayla, H. E. & Cengiz, E. (2005). Muhasebe mesleğinin tercih edilmesinde etkili olan faktörlerin belirlenmesine yönelik bir alan çalışması: Karadeniz Teknik Üniversitesi örneği, Muhasebe ve Denetime Bakış, 16(3), 147-168.
• Yıldırım, G., Güngör, A. & Uzun Kocamış, T. (2018). Muhasebe eğitimi alan öğrencilerin muhasebe mesleğini seçmelerinde kişisel becerilerinin ve iş hayatından beklentilerinin etkisinin araştırılması, Business & Management Studies, 6(4), 935-951.
• Yücenurşen, M. (2020). Öğrencilerin muhasebe mesleğinde kariyer yapma niyetlerinin planlı davranış teorisi perspektifinde incelenmesi: Ampirik bir çalışma, Business & Management Studies, 8(2), 1866-1891.
• Zainin B., Hasnah H., Yuserrie Z.& Ishak I. (2005). Factors influencing students’ intention to enroll in bachelor of accountiıng degree: An appliıcatıon of theory of reasoned action, Ekuitas Jurnal Ekonomi dan Keuangan, 9(3), 340-361.
• Zandi, G., Naysary, B. & Sok Kwan, S. (2013). The behavioral intention of Malaysian students toward accounting discipline, Accounting & Management Information Systems, 12(2), 471-488.
• Zechner, S. (2017). The Most In-Demand Careers Around the World. Western Union Blog. 31.0502022 tarihinde https://www.westernunion.com/blog/jobs-in-demand/ adresinden erişildi.