ULUSLARARASI MUHASEBE EĞİTİMİ LİTERATÜR TARAMASI:1997-2008 DÖNEMİ

Öz

Çalışmamızda, 1997-2008 dönemi itibariyle uluslararası dergilerde Muhasebe * Eğitimi konusunda, yer alan makaleler gözden geçirilerek literatür incelemesi yapılmıştır. Çalışmamızda, makaleler türlerine, konularına, kullanılan modellere, veri toplama yöntemlerine, yazar sayılarına ve yazarların çalıştığı kurumların coğrafi yerlerine göre, içerik analizi yönteminden yararlanılarak sınıflandırılmıştır. Analiz sonucunda, 1997-2008 dönemindeki “Ampirik” çalışmaların “Teorik” çalışmalardan daha fazla yer aldığı ortaya çıkmıştır. Konularına göre makalelerin sınıflandırmasında, “Müfredat ve Ders İçerikleri” konusundaki çalışmaların sayısı daha ağırlıklıdır. Belirtilen dönemde yayımlanan makalelerde daha çok “Betimsel” modelin tercih edildiği saptanmıştır. Makalelerde veri derleme yöntemi olarak öncelikle “Anket” yönteminin benimsendiği anlaşılmıştır. Araştırma kapsamında “İki Yazarlı Makalelerin Sayısı” diğerlerinden öndedir. Makale yazarlarının çalıştıkları kurumların coğrafi kökenleri açısından yapılan incelemede, kurumları “Avustralya’da olan Yazar Sayılarının En Yüksek” düzeye ulaştığı sonucuna varılmıştır

Anahtar Kelimeler

• Literatür taraması, Muhasebe eğitimi, İçerik analizi, Uluslararası muhasebe eğitimi dergileri

INTERNATIONAL ACCOUNTING EDUCATION LITERATURE REVIEW: 1997-2008 PERIOD

Öz

With this paper, articles with the subject of “Accounting Education” that has published at 1997-2008 period in international journals has been browsed and analysed. 789 articles has been scanned from the Journal of Accounting Education, Issues in Accounting Education, Accounting Education and Global Perspectives of Accounting Education in terms of international accounting education literature. In the study, we have classified the articles by using content analysing method according to types of articles, subjects, models, data collection methods, author number and geographical distribution of author’s universities. As a result of analyse, observed that the number of ampiric studies are more than the number of the theorical studies in the terms 1997-2008. About the classification of articles into their subjects, the most common studied subject is “Curriculum and Instructions”. In the mentioned period, it has been determined that “Descriptive Model” has appeard as the most preferred model. “The Survey Method” has been the most used method of data collection in the articles. The articles which has two authors are afore than other in considered periods of research. It has been resulted as Australia has the most number of authors according to the analyse of geographical diversification of article authors institutions

Anahtar Kelimeler

• Literature Review, Accounting Education, Key Words: Content Analysis, International Accounting Education Journals.

Kaynakça

1. Apostolou B., Watson S. F., Hassell J. M., Webber S. A. (2001), “Accounting Education Literature Review (1997-1999)”, Journal Of Accounting Education, Vol. 19-1-61
2. Baıley, C. D., Hermanson, D. R. Ve Louwers, T. J., (2008), “An Examination Of The Peer Review Process İn Accounting Journals”, Journal Of Accounting Education, Volume 26, Issue 2, 55-72.
3. Baker, R. E., Whıte, C.E. Jr. (1999),”Internet Uses In Accounting Education: Survey Results”, Journal Of Accounting Education, 17(2/3), 255-266
4. Baker, R. C., Logan, L. B. (2006), “Using Actıon Research To Promote İncreased Academic Success For Educationally Disadvantaged Students”, Global Perspectives On Accounting Education, Volume 3, 1-21.
5. Brandon, D. M., Kerler, W. A., Kıllough, L. N. Ve Mueller, J. M., (2007), “The Joint İnfluence Of Client Attributes And Cognitive Moral Development On Students’ Ethical Judgements”, Journal Of Accounting Education, Volume 25, Issue 1-2.
6. Beattie, V., Collıns, B. (2000), “Teaching Quality Assessment İn Accounting: The Scottish Experience”. Accounting Education, 9(1), 1–22.
7. Boone, J. P., Coe, T. L. (2002), “The 150-Hour Requirement And Changes İn The Supply Of Accounting Undergraduates: Evidence From A QuasiExperiment.” Issues İn Accounting Education, 17(3), 253–268.
8. Boylan, S. J. (2000), “Using Experimental Asset Markets To İllustrate The Value Of Auditing”. Issues İn Accounting Education, 15(1), 43–65.

9. Chıang, B., (2008), “Integrating A Service Learning Project İnto Management Accounting Coursework- A Sharing Of Implementation Experience And Lessons Learned”, Accounting Education, Volume 17, Issue 4, (431-445).
10. Clınton, B. D., Kohlmeyer, J. M. Iıı, (2005), “The Effects Of Group Quizzes On Performance And Motivation To Learn: Two Experiments İn Cooperative Learning”. Journal Of Accounting Education, 23(2), 96–116.
11. Cooper, B. J., Leung, P., D., Steven, J. B , Wong, Grace, (2008), “Ethics Education For Accounting Students- A Toolkit Approach”, Accounting Education, 405-430.
12. Davıdson, R. A. (2002), “Relationship Of Study Approach And Exam Performance”. Journal Of Accounting Education, 20(1), 29–44.
13. Davıdson, R., (2005), “Analysis Of The Complexity Of Writing Used İn Accounting Textbooks Over The Past 100 Years”, Accounting Education, Volume 14, Issue 1, 2005, 53-74.
14. Dıllon, G. J., B., L. A (1997), “Student Focys Groups As An Assesment Technique: A Case Study”, Journal Of Accounting Education, 15(3), 457-468.
15. Goldwater, P. M. Ve Fogarty, T. J., (2007), “Protecting The Solution: A HighTech’ Method To Guarantee Individual Effort İn Accounting Classes”, Accounting Education, Volume 16, Issue 2, 129-143.
16. Green, B. P, Galderon, T., G., Powell, R., B., (1998), “A Content Analysis Of Teaching Evalution Instruments Used In Accounting Departments”, Issues In Accounting Education, 13(1), 15-29.
17. Green, B. P., Reınsteın, A., Mcwıllıams, D. (2000), “Using Interactive Courseware To Teach The Procedural Components Of Introductory Financial Accounting”, Advances İn Accounting Education, 3, 179–197.
18. Harwood, E. M (1999), “Student Perceptions Of The Effects Of Classroom Assesment Techniques (Cats)”, Journal Of Acounting Education, 17(1), 51-70
19. Herrıng, H. C. Iıı, & Bryan, B. J. (2001), “Curriculum Development Research: A Literature Guide” Accounting Education, 10(3), 315–323.
20. Kayalı, C, Yereli, A., (2009), Xxvııı. Türkiye Muhasebe Eğitimi Sempozyumu, ”Uluslararası Muhasebe Eğitimi Literatüründen Bir Kesit: 1997-1999 Dönemi”, 20-24 Mayıs , Alaçatı – Çeşme, 231-249.
21. Kealey, B. T., Holland, J. Watson, M., (2005), “Preliminary Evidence On The Association Between Critical Thinking And Performance İn Principles Of Accounting”, Issues İn Accounting Education, Volume 20, Issue 1.
22. Kımmel S.L. R., Marquette P.,, Olsen D. H. (1998), “Outcomes Assessment Programs: Historical Perspective And State Of The Art”, Issues İn Accounting Education.
23. Mauldın, S., Craın, J. L., & Morrıs, J. L. (2004), “Student İnvolvement İn Accounting Organizations: The Effect On Cpa Firm Recruiting”, Advances İn Accounting Education, 6, 155–171.
24. Byrne, M., F, Barbara (2008), “Examining The Relationships Among Background Variables And Academic Performance Of First Year Accounting Students At An Irish University”, Journal Of Accounting Education, 26(4), 202- 212.
25. Mcvay, G. J., Murphy, P. R., Yoon, S. W., (2008), “Good Practices İn Accounting Education: Classroom Configuration And Technological Tools For Enhancing The Learning Environment” , Accounting Education, Volume 17, Issue 1, 1-15.
26. Murdoch, B., & Guy, P. W. (2002), ”Active Learning İn Small And Large Classes.” Accounting Education, 11(3), 271–282.
27. Naser, K., & Peel, M.J (1998), “An Explatory Study Of The Impact Of Intervening Variables On Student Performance In A Principles Of Accounting Course”, Accounting Education, 7(3), 209-223
28. Nıeschwıetz, R., Pany, K., Zhang, J. (2002), “Auditing With Technology: Using Generalized Audit Software İn The Classroom”. Journal Of Accounting Education, 20(4), 307–329.
29. O’connell, B., Webb, L., & Higgins, M. (2000), “Internationalizing Student Learning Experiences: A Program Of Site Visits To World-Class Organizations”, Advances İn Accounting Education, 3, 1–32.
30. Özdamar Ve Diğerleri, (1999), “Sosyal Bilimlerde Araştırma Yöntemleri”, T.C. Anadolu Üniversitesi Yayınları No: 1081, Açıköğretim Fakültesi Yayınları No: 601, S. 7-8, Eskişehir
31. Patter, N., P., Johnston, C., J., (2006), “The Effect Of İnteractive On-Line Learning Systems On Student Learning Outcomes İn Accounting”, Journal Of Accounting Education, 24(1), 16-34
32. Peek, L., Roxas, M. Mcgraw, E. , Robıchaud, Y. , Vıllarreal, J. C., (2007), “Nafta Professional Mutual Recognition Agreements: Comparative Analysis Of Accountancy Certification And Licensure”, Global Perspectives On Accounting Education, Volume 4, 1- 24.
33. Paısey, C., & Paısey, N. J. (2004a), “An Analysis Of Accounting Education Research İn Accounting Education: An İnternational Journal—1992–2001” Accounting Education, 13(1), 69–99.
34. Paısey, C., Paısey, N. (2005b), “ The Research Assessment Exercise 2001- Insights And Implications For Accounting Education Research İn The Uk”, Accounting Education, 14(4), 411-426.
35. Rebele, J.E, Tıler, M.G (1986), “Empirical Research İn Accounting Education: A Review And Evalution”, In A.C Bishop, E.K. St. Pierre, & R.L. Benke (Eds), Research İn Accounting Education, 1-54.
36. Rebele, J.E, Stout, D.E, Hassell, J.M (1991), “A Review Of Empirical Research İn Accounting Education: 1985-1991”, Journal Of Accounting Education, 9(2), 167-231.
37. Rebele, J. E. (2002),” Accounting Education’s Uncertain Environments: Descriptions And İmplications For Accounting Programmes And Accounting Education Research”, Accounting Education, 11(1), 3–25.
38. Stıce, J. D., Stocks, K. D, (2000), “Effective Teaching Techniques: Perceptions Of Accounting Faculty”, Advances İn Accounting Education, 2, 179–191. Watson, S. F., Apostolou B. , Hassell J. M., Webber S. A. (2003),
39. “Accounting Education Literature Review (2000-2002)”, Journal Of Accounting Education, 21, 267-325.
40. Watson, S. F., Apostolou B. , Hassell J. M., Webber S. A. (2003),
41. “Accounting Education Literature Review (2003-2005)”, Journal Of Accounting Education, 25, 1-58.