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E-DÖNÜŞÜM IŞIĞINDA ÇAĞDAŞ MUHASEBECİDEN BEKLENEN YETKİNLİKLERİN MUHASEBE EĞİTİMİ KAPSAMINDA TASARLANMASI

Year 2018, Volume: 17 Issue: 53, 115 - 126, 01.01.2018

Çağnur Balsarı A.r. Zafer Sayar A Fatih Dalkılıç

Abstract

Finansal veri yönetimi; finansal verinin, özel bir yazılım yardımıyla, saklanması ve muhasebe standartlarınauygun olarak işlenmesi sonucunda finansal raporların üretilmesini sağlayan süreç ve politikaları kapsamaktadır.Günümüzde iş hayatında yaşanan işlem fazlalığı ve çeşitlilik finansal veri yönetiminde e-dönüşümü zorunlu kılmaktadır. Bu dönüşüm sonucunda muhasebeciden beklenen yetkinliklerde de farklılaşmalar oluşmuştur. Bugelişmeler ışığında günümüzde yetişecek muhasebecilerin muhasebenin teorik altyapısı kadar finansal veri yönetimi alanında da yetkin olması gerekmektedir. Bu çalışmanın temel amacı öncelikle muhasebeciden finansal veriyönetimi konusunda beklenen yetkinliklerin belirlenmesi ve belirlenen yetkinliklerin eğitim programlarında neşekilde verilebileceğinin tartışılmasıdır. Bu amaçla yetkinliklerin belirlenmesi için şirket yöneticileri, denetçilerve mali müşavirleri kapsayan odak grup çalışmaları gerçekleştirilmiştir. Belirlenen yetkinliklerin eğitim programlarında nasıl yer bulacağı ise literatürden faydalanılarak tartışılmıştır

Keywords

E-Dönüşüm Yetkinlik Muhasebe Eğitimi

References

  • Bowling, A. (2002), Research Methods in Health: Investigating Health and Health Services. Philadelphia, PA: McGraw-Hill House.
  • Diane Bunney, Elaine Sharplin ve Christine Howitt (2015) “Generic skills for graduate accountants: the bigger picture, a social and economic imperative in the new knowledge economy, Higher Education Research
  • & Development, 34:2, 256-269, DOI: 10.1080/07294360.2014.956700
  • Gibbs, A., (1997). “Focus groups”, Social Research Update, 19.http://sru.soc.surrey.ac.uk/SRU19.html. İndirme Tarihi: 10.02.2017.
  • Howieson, Hancock ve diğerleri, (2014), “Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants” Journal of Accounting Education, Vol:32, pp. 259-275
  • IFAC, (2017) Handbook of International Education Pronouncements, International Education Standards for Professional Accountants and Aspiring Professional Accountants, International Education Standards Board, New York.
  • Jones, A. ve S. Sin, (2003) , Generic Skills in Accounting, Competencies for Students and Graduates.
  • Prentice Hall, Frenchs Forest (NSW). Kitzinger, J., (1994), “The methodology of focus groups: the importance of interaction between research participants”, Sociology of Health and Illness, 16 (1), 103–121.
  • Kitzinger, J., (1995), “Qualitative research: introducing focus groups”, British Medical Journal, 311, 299–
  • Krueger, R.A. (1994). Focus Groups: A Practical Guide For Applied Research. London:SAGE.
  • Palmer, Kristine N., Douglas E. Ziegenfuss ve Robert E. Pinsker, (2004), “International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies”, Managerial Auditing
  • Journal, Vol. 19 Iss: 7, pp.889 – 896. Sayar, A.R. Zafer, (2010), “Muhasebe Mesleğinde Açılım ve Yeni Ufuklar: Uzmanlaşma (I)”, ASMMMO
  • Bülten Dergisi, Yıl:20, Sayı: 190, Mayıs-Haziran 2010, ss.29-31
  • Sharon Burnett, (2010), “The Future of Accounting Education: A Regional Perspective”, West Texas A&M University http://dx.doi.org/10.1080/08832320309599709 , Texas Pages 134, Published online: Mar ,
  • Stewart, D.W. ve P.N. Shamdasani, (1990), Focus Groups: Theory and Practice. Newbury Park, CA: SAGE.
  • Subaşı, Şerife ve Bahar Suvacı, (2010), “İnsan Kaynakları Yönetiminin Muhasebe Bölümünden ve Muhasebe
  • Eğitiminden Beklentileri”, XXIX Türkiye Muhasebe Eğitimi Sempozyumu, Bildiriler Kitabı, İSMMMO Yayınları, No:136. ss. 109-139.

DESIGNING COMPETENCIES IN LINE WITH E-TRANSFORMATION UNDER ACCOUNTING EDUCATION FOR THE CONTEMPORARY ACCOUNTANT

Year 2018, Volume: 17 Issue: 53, 115 - 126, 01.01.2018

Çağnur Balsarı A.r. Zafer Sayar A Fatih Dalkılıç

Abstract

Financial information management subsumes processes and policies that convert, via special software, financialdata into useful information/reports in accordance with accounting standards. In today’s world there is an increasein the number of transactions in terms of volume and a variety of forces effecting e-transformation. Professionalcompetencies that an accountant should have are differentiated by this transformation. Accounting professionalsnowadays should display competence in financial information management adjacent to competency in accountingtheory. The fundamental aim of the current study is to determine the necessary competencies of accounting professionals and to discuss methods for incorporating these competencies under accounting education programs.In line with these aims, focus groups including: executives, accountants and auditors are organized and the outcomes of the group are analysed through the study. Competencies and skills discovered are discussed with thehelp of existing literature

Keywords

E-Transformation Competency Accounting Education

References

  • Bowling, A. (2002), Research Methods in Health: Investigating Health and Health Services. Philadelphia, PA: McGraw-Hill House.
  • Diane Bunney, Elaine Sharplin ve Christine Howitt (2015) “Generic skills for graduate accountants: the bigger picture, a social and economic imperative in the new knowledge economy, Higher Education Research
  • & Development, 34:2, 256-269, DOI: 10.1080/07294360.2014.956700
  • Gibbs, A., (1997). “Focus groups”, Social Research Update, 19.http://sru.soc.surrey.ac.uk/SRU19.html. İndirme Tarihi: 10.02.2017.
  • Howieson, Hancock ve diğerleri, (2014), “Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants” Journal of Accounting Education, Vol:32, pp. 259-275
  • IFAC, (2017) Handbook of International Education Pronouncements, International Education Standards for Professional Accountants and Aspiring Professional Accountants, International Education Standards Board, New York.
  • Jones, A. ve S. Sin, (2003) , Generic Skills in Accounting, Competencies for Students and Graduates.
  • Prentice Hall, Frenchs Forest (NSW). Kitzinger, J., (1994), “The methodology of focus groups: the importance of interaction between research participants”, Sociology of Health and Illness, 16 (1), 103–121.
  • Kitzinger, J., (1995), “Qualitative research: introducing focus groups”, British Medical Journal, 311, 299–
  • Krueger, R.A. (1994). Focus Groups: A Practical Guide For Applied Research. London:SAGE.
  • Palmer, Kristine N., Douglas E. Ziegenfuss ve Robert E. Pinsker, (2004), “International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies”, Managerial Auditing
  • Journal, Vol. 19 Iss: 7, pp.889 – 896. Sayar, A.R. Zafer, (2010), “Muhasebe Mesleğinde Açılım ve Yeni Ufuklar: Uzmanlaşma (I)”, ASMMMO
  • Bülten Dergisi, Yıl:20, Sayı: 190, Mayıs-Haziran 2010, ss.29-31
  • Sharon Burnett, (2010), “The Future of Accounting Education: A Regional Perspective”, West Texas A&M University http://dx.doi.org/10.1080/08832320309599709 , Texas Pages 134, Published online: Mar ,
  • Stewart, D.W. ve P.N. Shamdasani, (1990), Focus Groups: Theory and Practice. Newbury Park, CA: SAGE.
  • Subaşı, Şerife ve Bahar Suvacı, (2010), “İnsan Kaynakları Yönetiminin Muhasebe Bölümünden ve Muhasebe
  • Eğitiminden Beklentileri”, XXIX Türkiye Muhasebe Eğitimi Sempozyumu, Bildiriler Kitabı, İSMMMO Yayınları, No:136. ss. 109-139.
There are 17 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Çağnur Balsarı This is me

A.r. Zafer Sayar This is me

A Fatih Dalkılıç This is me

Publication Date January 1, 2018
Published in Issue Year 2018 Volume: 17 Issue: 53

Cite

APA Balsarı, Ç., Sayar, A. Z., & Dalkılıç, A. F. (2018). E-DÖNÜŞÜM IŞIĞINDA ÇAĞDAŞ MUHASEBECİDEN BEKLENEN YETKİNLİKLERİN MUHASEBE EĞİTİMİ KAPSAMINDA TASARLANMASI. Muhasebe Ve Denetime Bakış, 17(53), 115-126.