EXPECTATIONS FROM ACCOUNTING SKILLS AND EDUCATION: A RESEARCH ON UNDERGRADUATE STUDENTS

Öz

In today's world, dynamics such as digitization, automation, and globalization are causing certain changes in the accounting profession. This change makes it necessary for the information acquired during the accounting education process to be transformed into professional skills. However, there is debate about the extent to which the information acquired during the education process meets the needs of the business world. The aim of this study is to determine how potential accounting career students (undergraduate students) perceive the expectation-performance gap related to accounting skills (technical, data processing, intellectual, social and communication, other professional skills) and education. The data for the study were collected through a survey conducted with prospective accounting students studying in Burdur and Isparta. The analysis revealed that the skill perceptions of potential accounting students vary depending on demographic factors, and the importance of technical development stands out prominently. This study contributes to the field of accounting education by offering suggestions on skill areas that should be emphasized more in accounting education.

Anahtar Kelimeler

• Accounting Education
• Professional Skills
• Technological Developments.

MUHASEBE BECERİ VE EĞİTİMİNDEN BEKLENTİLER: LİSANS ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA

Öz

Günümüz dünyasında dijitalleşme, otomasyon ve küreselleşme gibi dinamikler muhasebe mesleğinde birtakım değişimlere neden olmaktadır. Bu değişim, muhasebe eğitimi sürecinde alınan bilgilerin mesleki becerilere dönüşmesini zorunlu kılmaktadır. Ancak, eğitim sürecinde edinilen bilgilerin iş dünyasının ihtiyaçlarının ne kadarını karşıladığı tartışılmaktadır. Bu çalışmanın amacı, muhasebe beceri (teknik, veri işleme, entelektüellik, sosyal ve iletişim, diğer mesleki beceriler) ve eğitimi ile ilgili beklenti-performans farkını potansiyel muhasebe meslek adayı öğrencilerin (lisans öğrencileri) nasıl algıladıklarını saptamaktır. Çalışmanın verileri Burdur ve Isparta illerinde eğitim gören aday muhasebe meslek mensubu öğrencilerinden anket yoluyla toplanmıştır. Yapılan analiz sonucunda, potansiyel muhasebe meslek adayı öğrencilerin beceri algıları demografik faktörlere bağlı olarak değişmekte ve teknik gelişiminin önemi belirgin bir şekilde öne çıkmaktadır. Bu çalışma, muhasebe eğitiminde daha fazla vurgulanması gereken beceri alanları hakkında önerilerde bulunarak muhasebe eğitimi alanına katkıda bulunmaktadır.

Anahtar Kelimeler

• Muhasebe Eğitimi
• Mesleki Beceriler
• Teknolojik Gelişmeler

Kaynakça

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