Research Article
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Adaptation of Accountant Stereotypes Scale to Turkish Language and Culture: Validity and Reliability Study

Year 2023, Volume: 26 Issue: 1, 228 - 240, 30.04.2023
https://doi.org/10.29249/selcuksbmyd.1194615

Abstract

A stereotype can be defined a positive or negative set of beliefs held by an individual about the characteristics of a group of people. With this research, it is aimed to adapt the scale developed by Saemann and Crooker (1999) to Turkish culture by conducting validity and reliability studies to measure the perceptions of the accounting profession among university students in the United States, and to reveal the perceptions of the students and the stereotypes of the accountant. For the purpose of scale adaptation of the research, opinions were taken from the relevant academicians. In the expert evaluation form prepared for this purpose, a triple scale was created for each question in the scale: "the item measures the targeted structure", "the item is related to the structure but is insufficient/unnecessary" or "the item does not measure the targeted structure". Exploratory Factor Analysis (EFA) was performed and KMO was .82 and Barlett's test χ2 value (395, N = 441) = 706.066, p < .05, (χ²/df = 1.79, GFI = .90, NFI = 91, TLI = .96, CFI = .96 and RMSEA = .04 were found to be significant.In addition, a four-factor structure was obtained, as in the original scale, which explained 61.10% of the total variance. Unlike the original scale, the factor substances are distributed differently. However, due to linguistic, cultural and social variability, such a difference in source and target form is expected. Therefore, the factor names were renamed according to the items that were distributed. When looked at fit indices of Confirmatory Factor Analysis (CFA), it was found that GFI = .90, NFI = 91, TLI = .96, CFI = .96 and RMSEA = .04. As a result of the EFA and CFA applied for adaptation the Accountant Stereotypes Scale to the Turkish, it can be said that the scale is a reliable and valid measurement tool.

References

  • Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. Sarasota, FL: American Accounting Association, 16.
  • Altunişik, R., Coşkun, R., Bayraktaroğlu, S., Yıldırım, E. (2007). Sosyal Bilimlerde Araştırma Yöntemleri (5. baskı). Sakarya: Sakarya Yayıncılık.
  • Azevedo, R. F. L. (2010). A percepção pública sobre os contadores: bem ou mal na foto? Universidade de São Paulo. https://doi.org/10.11606/D.12.2010.tde-28102010-165136
  • Baxter, P., & Kavanagh, M. (2012). Stereotypes Students’ Perceptions and Inherent Creativity: Further Australian Evidence. Australasian Accounting, Business and Finance Journal, 6(5). https://doi.org/10.14453/aabfj.v6i5.6
  • Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society, 19(3), 319–335. https://doi.org/10.1016/0361-3682(94)900396
  • Büyüköztürk, S. (2009). Sosyal bilimler için veri analizi el kitabı. Ankara: Pegem Yayınları.
  • Büyüköztürk, Ş. (2017). Bilimsel Araştırma Yöntemleri (23. baskı). İstanbul: Pegem Akademi.
  • Byrne, M., & Willis, P. (2005). Irish secondary students’ perceptions of the work of an accountant and the accounting profession. Accounting Education, 14(4), 367–381. https://doi.org/10.1080/06939280500346003
  • Campbell, D. T., & Fiske, D. W. (1959). Convergent and discriminant validation by the multitrait-multimethod matrix. Psychological Bulletin, 56(2), 81–105. https://doi.org/10.1037/h0046016
  • Çapri, B. (2006). Tükenmişlik ölçeğinin Türkçe uyarlaması: Geçerlik ve güvenirlik çalışması. Mersin Üniversitesi Eğitim Fakültesi Dergisi, 2(1), 62–77. https://doi.org/10.17860/EFD.24817
  • Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360–376. https://doi.org/10.1016/J.AOS.2009.09.002
  • Dimnik, T., & Felton, S. (2006). Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2004.10.001
  • Durmuş, B., Yurtkoru, E., Çinko, M. (2013). Sosyal Bilimlerde SPSS’le Veri Analizi (5. baskı). İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting. https://doi.org/10.1006/cpac.2000.0451
  • Geisinger, K. F. (1994). No Title. Cross-cultural normative assessment: Translation and adaptation issues influencing the normative interpretation of assessment instruments, 6(4), 304–312. https://doi.org/https://doi.org/10.1037/1040-3590.6.4.304
  • Güngör, D. (2016). Psikolojide ölçme araçlarının geliştirilmesi ve uyarlanması kılavuzu. Türk Psikoloji Yazıları, 19(38), 104–112.
  • Guthery, D., & Lowe, B. A. (1992). Translation problems in international marketing research. Journal of Language for International Business, 4(1), 1–14.
  • Hamilton, D. L. (1981). Cognitive Processes in Stereotyping and Intergroup Behavior (ss. 333-353.).
  • Haynes, S. N., Richard, D. C. S., & Kubany, E. S. (1995). Content validity in psychological assessment: A functional approach to concepts and methods. Psychological Assessment, 7(3), 238–247. https://doi.org/10.1037/1040-3590.7.3.238
  • Holland, J. (1973). Making vocational choices: A theory of careers. Journal of School Psychology. https://doi.org/10.1016/0022-4405(74)90056-9
  • Hopwood, A. G. (1994). Accounting and everyday life: An introduction. Accounting, Organizations and Society, 19(3), 299–301. https://doi.org/10.1016/0361-3682(94)90037-X
  • Irvine, S.H., & Carroll, W. K. (1980). Testing and assessment across cultures: Issues in methodology and theory. (H. C. T. & J. W. Berry, Ed.), Handbook of cross-cultural psychology (C. 2). Boston: Allyn & Bacon.
  • James, D. Y. E. R., Vedlitz, A., & Worchel, S. (1989). Social distance among racial and ethnic groups in Texas: Some demographic correlates. Social Science Quarterly, 70(3), 607.
  • Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2007.02.008
  • Jöreskog, K. G. (1969). A general approach to confirmatory maximum likelihood factor analysis. Psychometrika, 34(2), 183–202. https://doi.org/10.1007/BF02289343
  • Kaplan DW. (2000). Structural Equation Modeling: Foundations and Extensions. Thousand Oaks. CA: Sage Publications, Inc.
  • Karasar, N. (2000). Bilimsel Araştırma Yöntemleri: Kavramlar, İlkeler, Terimeler (10. baskı). Ankara: Nobel Yayın Dağıtım.
  • Kline, R. B. (2010). Principles and Practice of Structural Equation Modeling ((3rd ed). New York: Guilford Press.
  • Kuzucu, Y. (2008). Duygusal farkındalık düzeyi ölçeğinin uyarlanması: Geçerlik ve güvenirlik çalışmaları. Türk Psikolojik Danışma ve Rehberlik Dergisi, 3(29), 51–64.
  • Lippmann, W. (1992). Public Opinion (1st Editio). Routledge.
  • Mackie, D. M., Hamilton, D. L., Susskind, J., & Rosselli, F. (1996). Social Psychological Foundations of Stereotype Formtions. Içinde Stereotypes and stereotyping.
  • McGartland Rubio, D., Berg-Weger, M., Tebb, S.S., Lee, E.S., & Rauch, S. (2003). No Title. Social Work Research, 27(2), 94–104. https://doi.org/https://doi.org/10.1093/swr/27.2.94
  • McMillan, J. H., & & Schumacher. (2006). Evidence-based inquiry. Research in education, 6(1), 26–42.
  • Pallant, J. (2001). SPSS survival manual. Maidenhead, PA: Open University Press.
  • Pettigrew, T. F. (1986). The Intergroup Contact Hypothesis Reconsidered. Içinde Social Psychology and Society: Contact and Conflict in Intergroup Encounters.
  • Preedy, V. R., & Watson, R. R. (2009). Handbook of Disease Burdens and Quality of Life Measures. New York: Springer.
  • Revelle, W., & Condon, D. M. (2019). Reliability from α to ω: A tutorial. Psychological Assessment, 31(12), 1395–1411. https://doi.org/10.1037/pas0000754
  • Russell, K. a, Kulesza, C. S., Albrecht, W. S., & Sack, R. J. (2000). Charting the course through a perilous future. Management Accounting Quarterly.
  • Saemann, G. P., & Crooker, K. J. (1999). Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education, 17(1), 1–22. https://doi.org/10.1016/S0748-5751(99)00007-X
  • Sharma, S. (1996). Applied Multivariate Techniques. New York: J. Wiley.
  • Smith, M., & Briggs, S. (1999). From bean-counter to action hero: Changing the image of the accountant. Management Accounting.
  • Stangor, C., & Schaller, M. (1996). Stereotypes as individual and collective representations. Stereotypes and stereotyping. https://doi.org/10.1177/102425899700300306
  • Sugahara, S., Hiramatsu, K., & Boland, G. (2009). The factors influencing accounting school students’ career intention to become a Certified Public Accountant in Japan. Asian Review of Accounting, 17(1), 5–22. https://doi.org/10.1108/13217340910956487
  • Sümer, N. (2000). Yapısal Eşitlik Modelleri: Temel Kavramlar Ve Örnek Uygulamalar. Türk Psikoloji Yazıları, 3(6), 49–74.
  • Tabachnick, B. G. & Fidell, L. S. (2007). Using multivariate statistics (5. baskı). Boston: Allyn & Bacon.
  • Wessels, P. L., & Steenkamp, L. P. (2009). An investigation into students’ perceptions of accountants. Meditari Accountancy Research, 17(1), 117–132. https://doi.org/10.1108/10222529200900008
  • Worthington, A. C., & Higgs, H. (2003). Factors explaining the choice of a finance major: the role of students’ characteristics, personality and perceptions of the profession. Accounting Education, 12(3), 261–281. https://doi.org/10.1080/0963928032000088831
  • Yuping Liu. (2003). Developing a Scale to Measure the Interactivity of Websites. Journal of Advertising Research, 43(207–116). https://doi.org/10.1017/S0021849903030204
  • Yurdugül, H. (2005). Ölçek geliştirme çalışmalarında kapsam geçerliği için kapsam geçerlik indekslerinin kullanılması. Içinde XIV. Ulusal Eğitim Bilimleri Kongresi. Denizli: Pamukkale Üniversitesi Eğitim Fakültesi, 23-25 Eylül.
  • Zeff; S.A. (1989). Does accounting belong in the university curriculum. Issues in accounting education, 4(1), 203–210

Muhasebeci Stereotipleri Ölçeğinin Türk Dil ve Kültürüne Uyarlanması: Geçerlilik ve Güvenirlik Çalışması

Year 2023, Volume: 26 Issue: 1, 228 - 240, 30.04.2023
https://doi.org/10.29249/selcuksbmyd.1194615

Abstract

Stereotip, bireyin, bir grup insanın özellikleri hakkında sahip olduğu olumlu veya olumsuz inançlar kümesi olarak tanımlanabilir. Bu araştırmayla Saemann ve Crooker (1999) tarafından Amerika Birleşik Devletleri'ndeki üniversite öğrencileri arasında muhasebe mesleğinin algılarını ölçmek için geliştirilen ölçeğin geçerlilik ve güvenilirlik çalışmaları yapılarak Türk kültürüne uyarlanması ve öğrencilerin algılarıyla muhasebeci stereotiplerinin ortaya çıkarılması amaçlanmıştır. Araştırma, ölçek uyarlama amacıyla ilgili akademisyenlerden görüş alınmıştır. Bu amaçla hazırlan uzman değerlendirme formunda, ölçekte bulunan her bir soru için, “madde hedeflenen yapıyı ölçmektedir”, “madde yapı ile ilişkili ancak yetersizdir/gereksizdir” ya da “madde hedeflenen yapıyı ölçmemektedir” şeklinde üçlü bir ölçek oluşturulmuştur. Açımlayıcı Faktör Analizi (AFA) yapılmış ve KMO .82 ve Barlett testi χ2 değeri ise (395, N = 441) = 706.066, p < .05, (χ²/df = 1.79, GFI = .90, NFI = 91, TLI = .96, CFI = .96 ve RMSEA = .04 olarak anlamlı düzeyde olduğu bulunmuştur. Ayrıca toplam varyansın % 61.10’unu açıklayan, orijinal ölçekteki gibi, dört faktörlü bir yapı elde edilmiştir. Orijinal ölçekten farklı olarak faktör maddeleri farklı dağılmışlardır. Ancak dilsel, kültürel ve toplumsal değişkenliklerden dolayı, kaynak ve hedef formda böyle bir farklılığın oluşması beklenen bir durumdur. Bu nedenle faktör adları dağılan maddelere göre yeniden adlandırılmıştır. Doğrulayıcı Faktör Analizi (DFA) uyum indekslerine bakıldığında GFI = .90, NFI = 91, TLI = .96, CFI = .96 ve RMSEA = .04 olarak bulunmuştur. Sonuç olarak Muhasebeci Stereotipileri Ölçeğinin Türkiye’de uyarlanmaya çalışıldığı grupta, orijinal kültürdeki yapısına uygun şekilde çalıştığı söylenebilir.

References

  • Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. Sarasota, FL: American Accounting Association, 16.
  • Altunişik, R., Coşkun, R., Bayraktaroğlu, S., Yıldırım, E. (2007). Sosyal Bilimlerde Araştırma Yöntemleri (5. baskı). Sakarya: Sakarya Yayıncılık.
  • Azevedo, R. F. L. (2010). A percepção pública sobre os contadores: bem ou mal na foto? Universidade de São Paulo. https://doi.org/10.11606/D.12.2010.tde-28102010-165136
  • Baxter, P., & Kavanagh, M. (2012). Stereotypes Students’ Perceptions and Inherent Creativity: Further Australian Evidence. Australasian Accounting, Business and Finance Journal, 6(5). https://doi.org/10.14453/aabfj.v6i5.6
  • Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society, 19(3), 319–335. https://doi.org/10.1016/0361-3682(94)900396
  • Büyüköztürk, S. (2009). Sosyal bilimler için veri analizi el kitabı. Ankara: Pegem Yayınları.
  • Büyüköztürk, Ş. (2017). Bilimsel Araştırma Yöntemleri (23. baskı). İstanbul: Pegem Akademi.
  • Byrne, M., & Willis, P. (2005). Irish secondary students’ perceptions of the work of an accountant and the accounting profession. Accounting Education, 14(4), 367–381. https://doi.org/10.1080/06939280500346003
  • Campbell, D. T., & Fiske, D. W. (1959). Convergent and discriminant validation by the multitrait-multimethod matrix. Psychological Bulletin, 56(2), 81–105. https://doi.org/10.1037/h0046016
  • Çapri, B. (2006). Tükenmişlik ölçeğinin Türkçe uyarlaması: Geçerlik ve güvenirlik çalışması. Mersin Üniversitesi Eğitim Fakültesi Dergisi, 2(1), 62–77. https://doi.org/10.17860/EFD.24817
  • Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360–376. https://doi.org/10.1016/J.AOS.2009.09.002
  • Dimnik, T., & Felton, S. (2006). Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2004.10.001
  • Durmuş, B., Yurtkoru, E., Çinko, M. (2013). Sosyal Bilimlerde SPSS’le Veri Analizi (5. baskı). İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting. https://doi.org/10.1006/cpac.2000.0451
  • Geisinger, K. F. (1994). No Title. Cross-cultural normative assessment: Translation and adaptation issues influencing the normative interpretation of assessment instruments, 6(4), 304–312. https://doi.org/https://doi.org/10.1037/1040-3590.6.4.304
  • Güngör, D. (2016). Psikolojide ölçme araçlarının geliştirilmesi ve uyarlanması kılavuzu. Türk Psikoloji Yazıları, 19(38), 104–112.
  • Guthery, D., & Lowe, B. A. (1992). Translation problems in international marketing research. Journal of Language for International Business, 4(1), 1–14.
  • Hamilton, D. L. (1981). Cognitive Processes in Stereotyping and Intergroup Behavior (ss. 333-353.).
  • Haynes, S. N., Richard, D. C. S., & Kubany, E. S. (1995). Content validity in psychological assessment: A functional approach to concepts and methods. Psychological Assessment, 7(3), 238–247. https://doi.org/10.1037/1040-3590.7.3.238
  • Holland, J. (1973). Making vocational choices: A theory of careers. Journal of School Psychology. https://doi.org/10.1016/0022-4405(74)90056-9
  • Hopwood, A. G. (1994). Accounting and everyday life: An introduction. Accounting, Organizations and Society, 19(3), 299–301. https://doi.org/10.1016/0361-3682(94)90037-X
  • Irvine, S.H., & Carroll, W. K. (1980). Testing and assessment across cultures: Issues in methodology and theory. (H. C. T. & J. W. Berry, Ed.), Handbook of cross-cultural psychology (C. 2). Boston: Allyn & Bacon.
  • James, D. Y. E. R., Vedlitz, A., & Worchel, S. (1989). Social distance among racial and ethnic groups in Texas: Some demographic correlates. Social Science Quarterly, 70(3), 607.
  • Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2007.02.008
  • Jöreskog, K. G. (1969). A general approach to confirmatory maximum likelihood factor analysis. Psychometrika, 34(2), 183–202. https://doi.org/10.1007/BF02289343
  • Kaplan DW. (2000). Structural Equation Modeling: Foundations and Extensions. Thousand Oaks. CA: Sage Publications, Inc.
  • Karasar, N. (2000). Bilimsel Araştırma Yöntemleri: Kavramlar, İlkeler, Terimeler (10. baskı). Ankara: Nobel Yayın Dağıtım.
  • Kline, R. B. (2010). Principles and Practice of Structural Equation Modeling ((3rd ed). New York: Guilford Press.
  • Kuzucu, Y. (2008). Duygusal farkındalık düzeyi ölçeğinin uyarlanması: Geçerlik ve güvenirlik çalışmaları. Türk Psikolojik Danışma ve Rehberlik Dergisi, 3(29), 51–64.
  • Lippmann, W. (1992). Public Opinion (1st Editio). Routledge.
  • Mackie, D. M., Hamilton, D. L., Susskind, J., & Rosselli, F. (1996). Social Psychological Foundations of Stereotype Formtions. Içinde Stereotypes and stereotyping.
  • McGartland Rubio, D., Berg-Weger, M., Tebb, S.S., Lee, E.S., & Rauch, S. (2003). No Title. Social Work Research, 27(2), 94–104. https://doi.org/https://doi.org/10.1093/swr/27.2.94
  • McMillan, J. H., & & Schumacher. (2006). Evidence-based inquiry. Research in education, 6(1), 26–42.
  • Pallant, J. (2001). SPSS survival manual. Maidenhead, PA: Open University Press.
  • Pettigrew, T. F. (1986). The Intergroup Contact Hypothesis Reconsidered. Içinde Social Psychology and Society: Contact and Conflict in Intergroup Encounters.
  • Preedy, V. R., & Watson, R. R. (2009). Handbook of Disease Burdens and Quality of Life Measures. New York: Springer.
  • Revelle, W., & Condon, D. M. (2019). Reliability from α to ω: A tutorial. Psychological Assessment, 31(12), 1395–1411. https://doi.org/10.1037/pas0000754
  • Russell, K. a, Kulesza, C. S., Albrecht, W. S., & Sack, R. J. (2000). Charting the course through a perilous future. Management Accounting Quarterly.
  • Saemann, G. P., & Crooker, K. J. (1999). Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education, 17(1), 1–22. https://doi.org/10.1016/S0748-5751(99)00007-X
  • Sharma, S. (1996). Applied Multivariate Techniques. New York: J. Wiley.
  • Smith, M., & Briggs, S. (1999). From bean-counter to action hero: Changing the image of the accountant. Management Accounting.
  • Stangor, C., & Schaller, M. (1996). Stereotypes as individual and collective representations. Stereotypes and stereotyping. https://doi.org/10.1177/102425899700300306
  • Sugahara, S., Hiramatsu, K., & Boland, G. (2009). The factors influencing accounting school students’ career intention to become a Certified Public Accountant in Japan. Asian Review of Accounting, 17(1), 5–22. https://doi.org/10.1108/13217340910956487
  • Sümer, N. (2000). Yapısal Eşitlik Modelleri: Temel Kavramlar Ve Örnek Uygulamalar. Türk Psikoloji Yazıları, 3(6), 49–74.
  • Tabachnick, B. G. & Fidell, L. S. (2007). Using multivariate statistics (5. baskı). Boston: Allyn & Bacon.
  • Wessels, P. L., & Steenkamp, L. P. (2009). An investigation into students’ perceptions of accountants. Meditari Accountancy Research, 17(1), 117–132. https://doi.org/10.1108/10222529200900008
  • Worthington, A. C., & Higgs, H. (2003). Factors explaining the choice of a finance major: the role of students’ characteristics, personality and perceptions of the profession. Accounting Education, 12(3), 261–281. https://doi.org/10.1080/0963928032000088831
  • Yuping Liu. (2003). Developing a Scale to Measure the Interactivity of Websites. Journal of Advertising Research, 43(207–116). https://doi.org/10.1017/S0021849903030204
  • Yurdugül, H. (2005). Ölçek geliştirme çalışmalarında kapsam geçerliği için kapsam geçerlik indekslerinin kullanılması. Içinde XIV. Ulusal Eğitim Bilimleri Kongresi. Denizli: Pamukkale Üniversitesi Eğitim Fakültesi, 23-25 Eylül.
  • Zeff; S.A. (1989). Does accounting belong in the university curriculum. Issues in accounting education, 4(1), 203–210
There are 50 citations in total.

Details

Primary Language Turkish
Journal Section Original Research Articles
Authors

Abdullah Yildiz 0000-0002-5456-1722

Mustafa Ay 0000-0002-4489-8946

Publication Date April 30, 2023
Submission Date October 26, 2022
Published in Issue Year 2023 Volume: 26 Issue: 1

Cite

APA Yildiz, A., & Ay, M. (2023). Muhasebeci Stereotipleri Ölçeğinin Türk Dil ve Kültürüne Uyarlanması: Geçerlilik ve Güvenirlik Çalışması. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 26(1), 228-240. https://doi.org/10.29249/selcuksbmyd.1194615

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