Research of Individual Entrepreneurial Orientation of Accounting Professionals In Turkey

Year 2020, , 31 - 46, 01.04.2020

Burak Özdoğan

https://doi.org/10.17153/oguiibf.526014

Cited By: 1

Abstract

For centuries, accounting profession and accounting professionals who
have managed to adapt to all changes are heavily influenced by digitization and
developing entrepreneurship culture that has become the most fundamental
reality of the century today. In order for professionals to have a say in the
future of accountancy, it is necessary to adapt to this change and replace the
role of the traditional CPA or accounting office owner with the role of
technology-centric entrepreneur. The aim of this study is to determine the
level of individual entrepreneurial orientation of accounting professionals in
Turkey. According to the survey results of the 393 accounting professionals,
the individual entrepreneurial orientation of the accountants in Turkey has
been determined to be high. In addition, the individual entrepreneurial
orientation level is measured as high in accountants with the intention of
being an entrepreneur while individual entrepreneurial orientation level is
measured low when the intention of accountant to be an entrepreneur is low.

Keywords

Accounting Profession, Individual Entrepreneurial Orientation, Accountant

Türkiye’de Muhasebe Meslek Mensuplarının Bireysel Girişimcilik Yönelimi Araştırması

Abstract

Yüzyıllardır
tüm değişimlere uyum sağlamayı başaran muhasebe mesleği ve meslek mensupları,
içinde yaşadığımız yüzyılın en temel gerçekliği haline gelen dijitalleşme ve
beraberinde gelişen girişimcilik kültüründen yoğun biçimde etkilenmektedir.
Meslek mensuplarının, muhasebeciliğin geleceğinde söz sahibi olabilmesi için bu
değişime ayak uydurması ve geleneksel SMMM ya da büro sahibi rolünü teknoloji
merkezli girişimci rolüyle değiştirmesi gerekmektedir. Bu çalışma ile
Türkiye’de muhasebe meslek mensuplarının bireysel girişimcilik yönelimlerinin
tespiti amaçlanmıştır. 393 meslek mensubunun yanıtladığı anket sonuçlarına göre
Türkiye’deki meslek mensuplarının bireysel girişimcilik yöneliminin yüksek
olduğu tespit edilmiştir. Ayrıca, girişimci olma niyeti yüksek meslek
mensuplarının bireysel girişimcilik yönelimi, girişimci olma niyeti düşük olan
meslek mensuplarına göre daha yüksek olarak ölçülmüştür.

Keywords

Muhasebe mesleği, Bireysel Girişimcilik Yönelimi, Muhasebeci

References

• Alayo, Mikel, Maseda, A., Iturralde, T., & Arzubiaga, U. (2019), “Internationalization and Entrepreneurial Orientation of Family SMEs: The Influence of The Family Character”, International Business Review, 28(1), 48-59.
• Bolton, Dawn Langkamp (2012), “Individual Entrepreneurial Orientation: Further Investigation of a Measurement Instrument”, Academy of Entrepreneurship Journal, 18(1), 91.
• Brown, Richard (2014), “A History of Accounting and Accountants”, Routledge, London.
• Covin, Jeffrey G., and Dennis P. Slevin (1991), “A Conceptual Model of Entrepreneurship as Firm Behavior”, Entrepreneurship Theory and Practice, 16(1), 7-26.
• Demir, Ergül, Özkan Saatçioğlu ve Fatih İmrol (2016), “Uluslararası Dergilerde Yayımlanan Eğitim Araştırmalarının Normallik Varsayımları Açısından İncelenmesi”, Current Research in Education, 2(3), 130-148.
• Field, Andy (2013). “Discovering Statistics Using IBM SPSS Statistics” (4th ed.). London.
• Helliar, Christine V., Lonie, Aalasdair A., Power, D. M., and Sinclair, C. D. (2002), “Managerial Attitudes to Risk: A Comparison of Scottish Chartered Accountants and UK Managers”, Journal of International Accounting, Auditing and Taxation, 11(2), 165-190.
• Hoitash, Rani, Udi Hoitash, and Ahmet C. Kurt (2016), “Do Accountants Make Better Chief Financial Officers?”, Journal of Accounting and Economics, 61(2-3), 414-432.
• Holtzman, Yair (2004), “The Transformation of The Accounting Profession in the United States: From Information Processing to Strategic Business Advising”, Journal of Management Development, 23(10), 949-961.
• IFAC (2016), “Global SMP Survey 2016”, IFAC, http://www.ifac.org/publications-resources/2016-ifac-global-smp-survey-report-summary?utm_source=IFAC+Main+List&utm_campaign=07d0043b16-EMAIL_CAMPAIGN_2017_03_16&utm_medium=email&utm_term=0_cc08d67019-07d0043b16-80401485, (Erişim: 29.10.2018).
• IFAC (2018). Handbook of International Education Pronouncements 2017. IFAC, https://www.ifac.org/publications-resources/2017-handbook-international-education-pronouncements, (Erişim: 24.10.2018).
• Islam, Muhammad A. (2017), “Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research” Business Reporting, International Federation of Accountants (IFAC).
• Koe, Wei-Loon (2016), “The Relationship Between Individual Entrepreneurial Orientation (IEO) and Entrepreneurial Intention”, Journal of Global Entrepreneurship Research, 6(1), 13.
• Langkamp Bolton, D., and Lane, Michelle D. (2012), “Individual Entrepreneurial Orientation: Development of a Measurement Instrument”, Education+ Training, 54(2/3), 219-233.
• Lauwers, Luc, and Marleen Willekens (1994), “Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli”, Tijdschrift voor Economie en Management, 39(3), 289-304.
• Lee, Thomas Alexander, Ashton Bishop, and Robert Henry Parker (2014), “Accounting History from The Renaissance to The Present: A remembrance of Luca Pacioli”, Routledge.
• Lowe, D. Jordan, James L. Bierstaker, Diane J. Janvrin, and J. Gregory Jenkins (2017), “Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage?”, Journal of Information Systems, 32(1), 87-107.
• Lumpkin, G. Tom, and Gregory G. Dess (1996), “Clarifying the Entrepreneurial Orientation Construct and Linking It to Performance”, The Academy of Management Review, 21(1), 135. doi:10.2307/258632
• Miller, Danny (1983), “The Correlates of Entrepreneurship in Three Types of Firms”, Management Science, 29, 770–791.
• Özdoğan, Burak (2017), “The Future of Accounting Profession in an Era of Start-Ups”, (Ed. Soner Gokten), Accounting and Corporate Reporting, IntechOpen, DOI: 10.5772/intechopen.69264
• Rauch Andreas., Frese Michael (2008), “Entrepreneurial Orientation”, (Ed: Bausch A., Schwenker B.), Handbook Utility Management, Springer, Berlin.
• Rauch, Andreas, Johan Wiklund, George T. Lumpkin, and Michael Frese (2009), “Entrepreneurial Orientation and Business Performance: An Assessment of Past Research and Suggestions for the Future”, Entrepreneurship Theory and Practice, 33(3), 761-787.
• Robinson, Peter B., David V. Stimpson, Jonathan C. Huefner, and H. Keith Hunt (1991), “An Attitude Approach to the Prediction of Entrepreneurship”, Entrepreneurship Theory and Practice, 15(4), 13-32.
• Scott, William R. (1997), Financial Accounting Theory, Vol. 3, Upper Saddle River, NJ: Prentice Hall.
• Shih-Yi Chien (2014), "Franchisor Resources, Spousal Resources, Entrepreneurial Orientation, and Performance in a Couple-owned Franchise Outlet", Management Decision, Vol. 52 Iss 5 pp. 916 – 933.
• Tysiac, Ken, and Jeff Drew (2018), “Accounting Firms: The Next Generation; Command of Data Will Take Precedence as Advanced Technologies Push CPAs to Seek New Skills, Explore Different Services, and Enter into New Practice Structures”, Journal of Accountancy, 225(5), 26.
• Wiklund, Johan, and Dean Shepherd (2003), “Knowledge-based Resources, Entrepreneurial Orientation, and the Performance of Small and Medium-sized Businesses”, Strategic Management Journal, Vol. 24, No. 13, pp.1307–1314.