Research Article

Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province

Number: 56 April 30, 2025
EN TR

Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province

Abstract

Accounting courses are offered at associate, undergraduate, and graduate levels in many Turkish universities. The education students receive provides valuable knowledge for both the business world and academia. In recent years, the accounting profession has expanded beyond record keeping to include various areas of expertise. It is important to consider the level of awareness of these different areas of expertise as it can impact their professional choices and academic success. The study aims to evaluate the awareness levels of accounting specialisation areas among associate, undergraduate, and graduate students of İnönü University and Malatya Turgut Özal University who are taking accounting courses. The analysis of data obtained from 556 students using the questionnaire method revealed that students have a low level of awareness regarding specialisations in accounting. Significant differences in awareness were found based on gender, age, education level, prior accounting education in high school, career aspirations in accounting, and success in accounting courses. The study found that male students, students aged 26 and over, postgraduate students, students who received accounting education in high school, students who plan a career in accounting, and students who think they are successful in accounting courses have a higher awareness level than other students.

Keywords

Accounting, Accounting Education, Accounting Expertise

References

  1. Aksu, İ. (2020). Strategic Management Accounting and Profit Planning, Akademisyen Publishing House.
  2. Alpaslan, H.İ. (2015). Real Estate Valuation within the scope of IAS/IFRS and an Application on Peer Comparison and Income Reduction Methods in Determination of Fair Value, Nevşehir Hacı Bektaş Veli University Journal of Institute of Social Sciences, 4, 17-35.
  3. Apalı, A., & Acun, Ö. (2019). Investigation of the Effect of Green Conservation Consciousness on Green Accounting in Accounting Education Students, Oguzhan Journal of Social Sciences, 1(1), 18–36.
  4. Aras, G. & Sarıoğlu, G.U. (2015). New Era in Corporate Reporting: Integrated Reporting, TÜSİAD Publication.
  5. Arokiasamy, L., & Cristal-Lee. S. (2009). Forensic Accounting: Public Acceptance Towards Occurrence Of Fraud Detection. International Journal of Business and Management. 145-160
  6. Bianchi, M., Werlang, J. D., Venturini, L. D. B., & Machado, V. N. (2019). Perception Of The Students Of The Course Of Accounting Sciences And The Specialization In Skills And Auditing About Teaching And The Labor Market In Auditing, Revısta Ambıente Contábıl-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036, 11(2), 266-285.
  7. Blocher , E. J., Chen, K. H., Cokins, G., & Lin, T. W. (2005). Cost Management: A Strategic Emphasis, Boston: McGraw-Hill/Irwin.
  8. Blocher, E.J., Chen K.H., & Lin T.W. (2002). Cost Management, A Strategic Emphasis, Boston, Mc Graw Hill.
  9. Bulut Deniz, M., & Çukacı, Y. C. (2018). Evaluation of Environmental Accounting in the Context of Accounting Information System in terms of Turkish Accounting Standards ( IAS) and a Research, Journal of Social Sciences, (27), 70–93.
  10. Burgwal, D. V. D., & Vieira,R. J. O.,(2014). Environmental disclosure determinants in Dutch listed companies, Revista Contabilidade & Finanças, 25 (64), 60-78.
APA
Karaca, H., & Meriç, A. (2025). Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 56, 115-127. https://doi.org/10.52642/susbed.1474138
AMA
1.Karaca H, Meriç A. Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province. SUSBED. 2025;(56):115-127. doi:10.52642/susbed.1474138
Chicago
Karaca, Halime, and Arzu Meriç. 2025. “Awareness Levels of Accounting Expertise Areas Among Students Taking an Accounting Course: A Case Study of Malatya Province”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, nos. 56: 115-27. https://doi.org/10.52642/susbed.1474138.
EndNote
Karaca H, Meriç A (April 1, 2025) Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 56 115–127.
IEEE
[1]H. Karaca and A. Meriç, “Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province”, SUSBED, no. 56, pp. 115–127, Apr. 2025, doi: 10.52642/susbed.1474138.
ISNAD
Karaca, Halime - Meriç, Arzu. “Awareness Levels of Accounting Expertise Areas Among Students Taking an Accounting Course: A Case Study of Malatya Province”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 56 (April 1, 2025): 115-127. https://doi.org/10.52642/susbed.1474138.
JAMA
1.Karaca H, Meriç A. Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province. SUSBED. 2025;:115–127.
MLA
Karaca, Halime, and Arzu Meriç. “Awareness Levels of Accounting Expertise Areas Among Students Taking an Accounting Course: A Case Study of Malatya Province”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 56, Apr. 2025, pp. 115-27, doi:10.52642/susbed.1474138.
Vancouver
1.Halime Karaca, Arzu Meriç. Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province. SUSBED. 2025 Apr. 1;(56):115-27. doi:10.52642/susbed.1474138