A RESEARCH ON THE EVALUATION OF THE PERSPECTIVES OF ENTERPRISES ON ACCOUNTING PROFESSION AND PROFESSIONAL MEMBERS

Öz

Accounting is a career built on a shared goal, teamwork, adherence to professional standards and ethics, and a human aspect at its center. There is a common misconception concerning the accounting profession. Accounting is viewed as a mediator for the calculation and collection of taxes on behalf of the state. The purpose of this research is to investigate the perspectives and perceptions of accounting firms and accounting professionals in Diyarbakir. Face-to-face surveys of companies were conducted for this reason. According to the findings of the survey, the majority of businesses have changed accounting professionals within the last ten years. Accounting professionals are believed to aid organisations in practically every area conceivable. Accounting professionals, in particular, consider themselves to be financial counselors. It is mentioned that the taxpayers' accounting information is inadequate, and they wish to improve in this area. Additionally, it believes that the fees paid by businesses to accounting specialists are enough. Accounting specialists are frequently used by organisations to assist them with tax and financial concerns. It is assumed that the majority of participants' accounting expertise matches the demand in financial affairs, but there is little need for production issues. The majority of participants were found to meet with accounting experts once a month. It is commonly concluded that these calls are made over the phone. In summary, accounting information has been discovered to be utilised in practically every aspect of business. Furthermore, accountants are seen as financial consultants by taxpayers.

Anahtar Kelimeler

• Accounting
• Business
• Accounting Profession
• Profession Members.

İŞLETMELERİN MUHASEBE MESLEĞİNE VE MESLEK MENSUPLARINA BAKIŞ AÇILARININ DEĞERLENDİRİLMESİ ÜZERİNE BİR ARAŞTIRMA

Öz

Muhasebe mesleği, ortak bir amaç, iş birliğine dayalı ve mesleki kural ve ilkelere doğrultusunda faaliyetlerini sürdüren ve temelinde insan unsuru olan bir meslektir. Muhasebe mesleğine yönelik olarak yanlış bir algı söz konusudur. Muhasebe meslek mensubu devlet adına vergi hesaplayan ve tahsili için aracı olarak görülmektedir. Bu çalışma Diyarbakır’da faaliyet gösteren işletmelerin muhasebe mesleğine ve muhasebe meslek mensubuna bakış açısı ve algısının belirlenmesi amacını taşımaktadır. Bu amaçla işletmelere yüz yüze anket uygulaması gerçekleştirilmiştir. Çalışma sonucunda işletmelerin büyük bir çoğunluğunun 10 yılın altında muhasebe meslek mensubu değişimine gittiği tespit edilmiştir. İşletmeler muhasebe meslek mensuplarından mümkün olduğunca hemen hemen her konuda faydalandıkları görülmektedir. Özellikle muhasebe meslek mensuplarını finansal bir danışman olarak görmektedir. Mükelleflerin muhasebe bilgilerinin yetersiz olduğu ve bu alanda gelişmek istedikleri belirtilmiştir. Ayrıca işletmelerin muhasebe meslek mensuplarına ödediği ücretin yeterli düzeyde olduğunu düşünmektedir. İşletmeler muhasebe meslek mensuplarından genellikle vergi ve finansal konular hakkında destek aldıkları görülmektedir. Katılımcıların büyük bir çoğunluğunun muhasebe bilgisinin genellikle finansal konularda ihtiyacı karşıladığı, fakat üretim konularında çok fazla ihtiyaç olmadığı düşünülmektedir. Katılımcıların büyük çoğunluğunun ayda bir kez muhasebe meslek mensubu ile görüştüğü tespit edilmiştir. Genellikle bu görüşmeler telefon aracılığıyla olduğu tespit edilmiştir. Kısaca muhasebe bilgilerinin işletmelerin hemen hemen her alanında kullanıldığı tespit edilmiştir. Ayrıca mükellefler muhasebe meslek mensuplarını bir finansal danışman olarak görmektedir.

Anahtar Kelimeler

• Muhasebe
• İşletme
• Muhasebe Mesleği
• Muhasebe Meslek Mensupları.

Kaynakça

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