ANALYSIS OF THE FACTORS AFFECTING THE ACCOUNTING PROFESSION STUDENTS’ WITHDRAWAL FROM ACCOUNTING PROFESSION BYE LOGISTIC REGRESSION MODEL
Abstract
The puƌpose of the studLJ is to iŶǀestigate; studeŶts’, ǁho aƌe eduĐated aŵoŶg the depaƌtŵeŶts foƌ aĐĐouŶtaŶts suĐh as Department of Accounting and Financial Management, School of Applied Sciences, Vocational School of Accounting and Tax Applications Program, and Business Administration Department of Faculty of Economics and Administrative Sciences, factors that are effective in alienating from the accounting profession, that is not choosing the profession and how students, who are the candidates of accounting profession, react to the changes that occur in the degree of influence of these factors. In line with this aim of the study, a questionnaire was applied to the students in the mentioned departments of Mehmet Akif Ersoy University, in particular. The data obtained from the questionnaire were analyzed by logistic regression model in SPSS 20.0 program. As a result of the application of the logistic regression model, 9 hypotheses have been tested from the Likert scale questionnaire for some of the factors that cause students to move away from the profession who are studying in the departments that are educated in the accounting profession, but who are not going to choose accounting profession. Six of the hypotheses were accepted, and 3 of them were rejected.
Keywords
MUHASEBE MESLEK ADAYI ÖĞRENCİLERİN MUHASEBE MESLEĞİNDEN UZAKLAŞMALARINDA ETKİLİ OLAN FAKTÖRLERİN LOJİSTİK REGRESYON MODELİ İLE ANALİZİ
Abstract
MuhaseďeĐi LJetiştiƌŵeLJe LJöŶelik ŵezuŶ ǀeƌeŶ ďölüŵleƌ aƌasıŶda LJeƌ alaŶ ULJgulaŵalı Biliŵleƌ Yüksekokulu Muhaseďe ǀe FiŶaŶsal YöŶetiŵ Bölüŵü, Meslek Yüksekokulu Muhaseďe ǀe Veƌgi ULJgulaŵalaƌı Pƌogƌaŵı ǀe İktisadi ǀe İdaƌi Biliŵleƌ Fakülteleƌi’ŶiŶ İşletŵe Bölüŵü öğƌeŶĐileƌiŶiŶ ŵuhaseďe ŵesleğiŶdeŶ uzaklaşŵalaƌıŶda LJaŶi ŵesleği teƌĐih etŵeŵeleƌiŶde etkili olaŶ faktöƌleƌiŶ Ŷeleƌ olduğu ǀe ďu faktöƌleƌiŶ etki deƌeĐesiŶde ŵeLJdaŶa geleŶ değişŵeleƌe ŵuhaseďe ŵeslek adaLJı olaŶ öğƌeŶĐileƌiŶ algı olaƌak Ŷasıl tepki ǀeƌdikleƌiŶiŶ aƌaştıƌılŵası çalışŵaŶıŶ aŵaĐıŶı oluştuƌŵaktadıƌ. ÇalışŵaŶıŶ ďu aŵaĐı doğƌultusuŶda Mehŵet Akif EƌsoLJ ÜŶiǀeƌsitesi özeliŶde, ďahsedileŶ ďölüŵleƌiŶdeki öğƌeŶĐileƌe aŶket uLJgulaŶŵıştıƌ. AŶketteŶ elde edileŶ ǀeƌileƌ SPSS ϮϬ.Ϭ pƌogƌaŵıŶda lojistik ƌegƌesLJoŶ ŵodeli ile aŶaliz edilŵiştiƌ. Lojistik ƌegƌesLJoŶ ŵodeli uLJgulaŵası soŶuĐuŶda likeƌt ölçekli aŶket soƌulaƌıŶdaŶ ŵuhaseďe ŵesleğiŶe eleŵaŶ LJetiştiƌeŶ ďölüŵleƌde öğƌeŶiŵ göƌeŶ aŶĐak ŵuhaseďe ŵesleğiŶi teƌĐih etŵeLJeĐek olaŶ öğƌeŶĐileƌiŶ ŵeslekteŶ uzaklaşŵalaƌıŶa neden olan ďazı faktöƌleƌe LJöŶelik ϵ adet hipotez test edilŵiştiƌ. Çalışŵa soŶuĐuŶda hipotezleƌdeŶ ϲ adedi kaďul, ϯ adedi ise ƌet edilŵiştiƌ.
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