İşletme ve Muhasebe Eğitimi Müfredatı Yeterince Sürdürülebilir mi? Türkiye ve Diğer Ülke Üniversitelerinin Müfredatlarının Doküman Analizi ile Karşılaştırılması

Year 2022, , 314 - 324, 22.09.2022

İlknur Ergün , Zeliha Kaldırım , İrem Özcan

https://doi.org/10.29249/selcuksbmyd.1129801

Cited By: 1

Abstract

Geleneksel muhasebe yapısı kurumsal sürdürülebilirlik konusunda işletme paydaşlarının beklentilerine yeterince cevap verememektedir. Bu sebeple sürdürülebilirliği de göz önüne alan sürdürülebilirlik muhasebesi, çevre muhasebesi, entegre raporlama gibi yeni muhasebe yaklaşımları ortaya çıkmıştır. Dolayısıyla sürdürülebilirlik kavramının muhasebeye entegrasyonu ile muhasebe eğitiminden beklentiler de değişmiştir. Buradan hareketle çalışmada, üniversite derecelendirme kuruluşları arasında yer alan Times Yükseköğretim Kuruluşu’nun 2021 yılı için belirlediği eğitim-öğretim kategorisi, Muhasebe ve Finansman alanı dünya sıralamasında yer alan ilk 25 üniversite ile bu sıralamada yer alan Türk üniversitelerinin ilk 25’i tespit edilmiş ve müfredatlarındaki sürdürülebilirlik ve türevleri ile ilgili derslerin varlığı doküman analizi yöntemiyle incelenmiştir. Araştırmada üniversitelerin İşletme, Yönetim, Muhasebe ve Finansman bölümlerinin lisans, yüksek lisans ve doktora müfredatları analiz edilmiş, ardından Türkiye ve diğer ülke üniversiteleri karşılaştırılmıştır. Elde edilen verilere göre, sürdürülebilirlik konusunda işletme, yönetim ve muhasebe alanında eğitim veren yabancı üniversitelerin ders müfredatlarında eksiklikler olduğu, Türk üniversitelerinde ise bu eksikliğin çok daha dikkat çekici olduğu düşünülmektedir.

Keywords

Muhasebe eğitimi, Sürdürülebilirlik, Sürdürülebilirlik eğitimi, Doküman analizi

Is Business and Accounting Education Sufficiently Sustainable? Comparison of Curriculum of Turkey And Other Country Universities By Document Analysis

Abstract

The traditional accounting structure is adequate to the expectations of business stakeholders regarding corporate sustainability cannot answer. For this reason, new accounting approaches such as sustainability accounting, environmental accounting, and integrated reporting have emerged that also take sustainability into account. Therefore, with the integration of the concept of sustainability into accounting, the expectations of accounting education have also changed. From this point of view, in the study, the education category determined by the Times Higher Education Institution, which is among the university rating agencies, for 2021, the first 25 universities in the world ranking in the field of Accounting and Finance, and the first 25 of the Turkish universities in this ranking were determined and their curriculums were determined. The document analysis method examined the existence of courses related to sustainability and its derivatives. In the research, the undergraduate, graduate, and doctoral curricula of the Business Administration, Management, Accounting, and Finance departments of the universities were analyzed, and then the world and Turkish universities were compared. According to the data obtained, it is thought that there are deficiencies in the curriculum of foreign universities that provide education on sustainability in business, management, and accounting, and this deficiency is much more striking in Turkish universities.

Keywords

Accounting Education, Sustainability, Sustainability Education, Document Analysis

References

• Al-Hazaima, Huthaifa ve diğ., (2021) “Perceptions of Salient Stakeholders On The İntegration Of Sustainability Education into The Accounting Curriculum: A Jordanian Study”, Meditari Accountancy Research, 29(2), 371-402, https://doi.org/10.1108/MEDAR-02-2020-0708.
• Alptekin, Cihan ve Can İsmail, (2021) “Entegre Raporlamanın Sürdürülebilir Kalkınma ve İşletmeler Üzerindeki Etkisine İlişkin Kavramsal Çerçeve”, Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11(2), 781-803, https://doi.org/10.18074/ckuiibfd.1007561.
• Bebbington, Jan ve Thomson, Ian, (2001) “Commentary on: Some Thoughts On Social And Environmental Accounting Education”, Accounting Education, 10:4, 353-355, DOI:10.1080/09639280210121141.
• Botes Vida ve diğ., (2014) “Is Accounting Education Sufficiently Sustainable?”, Sustainability Accounting, Management And Policy Journal, 5(1), 95-124, DOI 10.1108/SAMPJ-11-2012-0041
• Boulianne Emilio ve diğ., (2018) “Noncoverage of Sustainability Within The French Professional Accounting Education Program”, Sustainability Accounting, Management and Policy Journal, 9(3),313-335, https://doi.org/10.1108/SAMPJ-09-2017-0119.
• Bruyninckx, Hans, “Solidarity Key to Covid-19 Recovery And A Better, Sustainable Future, European Environment Agency”, erişim tarihi: 09.02.2022, https://www.eea.europa.eu/articles/solidarity-key-to-covid19-recovery.
• Contrafatto, Massimo, (2013) “‘Utopia’ and ‘Passion’: a Commentary on ‘Sustainability and Accounting Education: The Elephant in the Classroom’”, Accounting Education, 22(4), 336-339, https://doi.org/10.1080/09639284.2013.817797.
• Corbin, Juliet ve Strauss, Anselm, (2008) Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory 3rd edition. USA: Sage Publishing, https://doi.org/10.4135/9781452230153.
• Dyllick, Thomas ve Hockerts, Kai, (2002) “Beyond the Business Case For Corporate Sustainability”, Business Strategy and the Environment, 11, 130-141. https://doi.org/10.1002/bse.323.
• Euronews, erişim tarihi:13.02.2021, https://tr.euronews.com/2021/08/09/bm-den-k-rm-z-kodlu-rapor-iklim-krizi-her-yerde-daha-once-hic-gorulmemis-duzeyde-kotulesti
• Ettinger Joshua, ve diğ., (2021) “What’s Up With The Weather?’’ Public Engagement With Extreme Event Attribution İn The United Kingdom, Wheather, Climate and Society, 13(2), 341-352, DOI: https://doi.org/10.1175/WCAS-D-20-0155.1.
• Gray, Rob, (2010) “Is Accounting For Sustainability Actually Accounting For Sustainability And How Would We Know? An Exploration Of Narratives Of Organizations And The Planet”, Accounting, Organizations and Society, 35(1), 47-62, https://doi.org/10.1016/j.aos.2009.04.006.
• Gray, Rob, (2013) “Sustainability + Accounting Education: The Elephant in the Classroom”, Accounting Education, 22(4), 308-332, https://doi.org/10.1080/09639284.2013.817795.
• Hazelton, James ve Haigh, Matthew, (2010) “Incorporating Sustainability İnto Accounting Curricula: Lessons Learnt From An Action Research Study”, Accounting Education, 19(1-2), 159-178, http://dx.doi.org/10.1080/09639280802044451.
• IFAC (2012). “Policy position 5: a definition of the public interest, erişim tarihi: 17.02.2022 https://www.ifac.org/system/files/publications/files/PPP%205%20%282%29.pdf
• IPCC, (2021). Climate Change (2021) The Physical Science Basis Summary, Contribution to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change, s:1-40) erişim tarihi:13.02.2022, https://www.ipcc.ch/report/ar6/wg1/downloads/report/IPCC_AR6_WGI_SPM_final.pdf
• Kardeşoğlu, Seval ve Yazıcı, Resul, (2021) “Türkiye’de kurumsal Yönetişim ve Sürdürülebilirlik” Muhasebe ve Finansman Dergisi, Ağustos 2021 Özel Sayı, 113-136.
• Laine, Matias, (2013) “A Commentary on Sustainability and Accounting Education: The Elephant in the Classroom”, Accounting Education, 22(4), 333-335, https://doi.org/10.1080/09639284.2013.817796.
• Lange, Elizabeth A. ve Kerr, Stephen G. (2013) “Accounting and Incentives for Sustainability in Higher Education: An Interdisciplinary Analysis of a Needed Revolution”, Social Responsibility Journal, 9(2), 210-219. https://doi.org/10.1108/SRJ-08-2011-0058
• Lodhia, Sumit, ve diğ. (2021) “Creating Value: Sustainability and Accounting For Non-Financial Matters İn The Pre- And Post-Corona Environment,” Meditari Accountancy Research, 29(2),185-196. https://doi.org/10.1108/MEDAR-03-2021-1249.
• Mburayi, Langton ve Wall, Tony. (2018) “Sustainability in the Professional Accounting And Finance Curriculum: An Exploration”, Higher Education, Skills and Work Based Learning, 8(3), 291-311, https://doi.org/10.1108/HESWBL-03-2018-0036.
• Sak, Ramazan,ve diğ. (2021) “Bir Araştırma Yöntemi Olarak Doküman Analizi”, Kocaeli Üniversitesi Eğitim Dergisi, 4(1), 227-250. http://doi.org/10.33400/kuje.843306.
• Schaltegger, Stefan ve Zvezdov, Dimitar, (2015) “Gatekeepers of Sustainability İnformation: Exploring The Roles of Accountants”, Journal of Accounting & Organizational Change, 11(3), 333-361.
• Sharma, Umesh ve Kelly, Martin, (2014) “Students’ Perceptions Of Education For Sustainable Development İn The Accounting And Business Curriculum At A Business School in New Zealand”, Meditari Accountancy Research, 22(2),130-148.
• Signitzer, Benno ve Prexl, Anja, (2008) “Corporate Sustainability Communications: Aspects of Theory and Professionalization”, Journal of Public Relations Research, 20(1), 1-19, https://doi.org/10.1080/10627260701726996
• Sultanoğlu, Banu ve Özerhan, Yıldız, (2020) “İklim Değişikliği Raporlaması: Türkiye’deki İşletmelerin Gönüllü Karbon Saydamlık Projesi (Cdp) Açıklamaları”, Muhasebe Bilim Dünyası Dergisi Özel Sayı, 22, 176-194, https://doi.org/10.31460/mbdd.643332.
• Sultanoğlu, Banu ve Akdoğan, Nalan, (2020) “IIRC Çerçevesi Kapsamında Entegre Raporlardaki İçerik Öğelerinin Türkiye ve Uluslararası Karşılaştırılması ve Entegre Raporların Düzenlenmesinde Sürdürülebilirlik Raporlarındaki Bilgilerin Kullanımı”, Muhasebe ve Bilim Dünyası Dergisi Özel Sayısı, 22, 20-46. https://doi.org/10.31460/mbdd.646683.
• THE Dünya Sıralaması. https://www.timeshighereducation.com/world-university-rankings/2021/world-ranking#!/page/0/length/25/subjects/3117/sort_by/scores_teaching/ sort_order/asc/cols/scores. Erişim Tarihi: 20.03.2022
• THE Türkiye Sıralaması. https://www.timeshighereducation.com/world-university-rankings/2021/world-ranking#!/page/0/length/25/locations/TUR/subjects/3117/sort_by/ scores_teaching/sort_order/asc/cols/scores. Erişim Tarihi: 20.03.2022
• Tüm, Kayahan, (2014) “Kurumsal Sürdürülebilirlik ve Muhasebeye Yansımaları: Sürdürülebilirlik Muhasebesi”, Akademik Yaklaşımlar Dergisi, 5 (1), 58-81.
• United Nations World Commission on Environment and Development (WCED), (1987). Our Common Future, Oxford University Press: New York, USA.
• Yalçın, Esra, (2021) “Dünyanın Sınırlarında Yeni Bir Gerçek: Sürdürülebilirlik”, Edu 7: Yeditepe Üniversitesi Eğitim Fakültesi Dergisi, 10(12), 2021:111-114.
• Yüksel, Filiz, (2020) “Sustainability in Accounting Education Given By Turkey Higher Education Institutions, Turkish Online Journal of Qualitative Inquiry (TOJQI), 11(3), 393-416, DOI: 10.17569/ tojqi.688337.
• Zulkifli, Norhayah, (2011) “Social and Environmental Accounting Education And Sustainability: Educators”, Perspective, Journal of Social Sciences, 7 (1), 76-89, DOI: 10.3844/jssp.2011.76.89.