Muhasebe Bilgi Düzeyinin Mental Muhasebe Algısına Etkisi: Banka Çalışanları Üzerine Bir Araştırma

Year 2024, Issue: 101, 1 - 20, 23.01.2024

Şebnem Ada

https://doi.org/10.25095/mufad.1317488

Abstract

Muhasebe bilgisi işletmelerin ve bireylerin finansal karar ve davranışlarında etkili olabilmekte ve muhasebenin bilişsel boyutu olarak tanımlanan mental muhasebe kavramı da bu sürece katkıda bulunmaktadır. Bu çalışmada muhasebe bilgi düzeyinin mental muhasebe algısı üzerindeki etkisi test edilmeye çalışılmıştır. Bu amaçla hazırlanan anket formu Ankara ilindeki bir bankanın farklı birimlerindeki 94 çalışanına uygulanmıştır. Elde edilen veriler SmartPLS 4 istatistiksel yazılımı ve kısmi en küçük kareler yapısal eşitlik modellemesi (PLS-SEM) yöntemi ile analiz edilmiştir. Analiz sonucunda muhasebe bilgi düzeyi ile mevcut varlıklar algısı, gelecekteki gelir algısı ve mental bütçeleme algısı arasında pozitif yönlü bir ilişki tespit edilirken mevcut gelir ile arasında bir ilişki bulunamamıştır. Bu bulgular doğrultusunda mental muhasebe algısının oluşumunda muhasebe bilgisinin pozitif etkisi olduğu tespit edilmiştir. Sonuç olarak banka çalışanlarının sahip oldukları muhasebe bilgisi ile mevcut tasarruflarını düzenli gelir getirecek araçlarda kullandıkları ve zihinlerinde optimum bir gelir-gider dengesi oluşturabildikleri söylenebilmektedir.

Keywords

Muhasebe Bilgi Düzeyi, Mental Muhasebe, Banka Çalışanları, Yapısal Eşitlik Modellemesi

The Effect Of Accounting Knowledge Level On Mental Accounting Perception: A Research On Bank Employees

Abstract

Accounting information can be effective in the financial decisions and behaviors of businesses and individuals, and the concept of mental accounting, which is defined as the cognitive dimension of accounting, also contributes to this process. The effect of accounting knowledge level on mental accounting perception was tried to be tested in this study. The questionnaire form prepared for this purpose was applied to 94 employees in different units of a bank in Ankara. The collected data were analyzed with SmartPLS 4 statistical software and partial least squares structural equation modeling (PLS-SEM) method. As a result of the analysis, a positive relationship was found between the level of accounting knowledge and the perception of current assets, the perception of future income and mental budgeting, but no relationship was found between the level of accounting knowledge and the current income. In line with these findings, it has been determined that accounting knowledge has a positive effect on the formation of mental accounting perception. As a result, it can be said that bank employees use their accounting knowledge to invest their current savings in income-generating instruments and are able to create an optimum income-expenditure balance in their minds.

Keywords

Accounting Knowledge Level, Mental Accounting, Bank Employees, Structural Equation Modeling

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