A STUDY ON THE THOUGHTS OF ACCOUNTING STUDENTS ABOUT THE FUTURE OF ACCOUNTING PROFESSION AND ACCOUNTING SKILLS

Yıl 2019, Cilt: 1 Sayı: 1, 1 - 12, 10.05.2019

Filiz Yüksel

Öz

The aim of this study is to measure
the thoughts of the students of Accounting Department of Dumlupınar University
School of Applied Sciences about the technological developments which may
affect the accounting profession and the skills that may affect the success of
the accounting profession. The purpose of this study is also to determine the
relationship between students' career plans and their professional competence.
For this purpose, the questionnaire was applied and the responses were analyzed
in SPSS 25 statistical analysis program. As a result of the analysis, It has
been found that students see digital payment systems, digital service delivery
and mobile applications as important technological developments. In addition,
it has been found that students' ability to use technology, ability to analyze
and synthesize knowledge, problem-solving skills as important skills. Most of
the students who participated in the survey considered themselves to be
competent in the types of competence other than technical competence. In
addition, a positive relationship has been found between the career plan and
technical competence, vision competence and technology competence.

Anahtar Kelimeler

Accounting Education, Accounting Competence, Technology

MUHASEBE ÖĞRENCİLERİNİN MUHASEBE MESLEĞİNİN GELECEĞİ VE MUHASEBE BECERİLERİNE İLİŞKİN DÜŞÜNCELERİ ÜZERİNE BİR ARAŞTIRMA

Öz

Bu çalışmanın amacı, Dumlupınar
Üniversitesi Uygulamalı Bilimler Yüksekokulu Muhasebe Bölümü öğrencilerinin
muhasebe mesleğini etkileyebilecek teknolojik gelişmelere ve muhasebe meslek
mensubunun başarısını etkileyebilecek becerilere yönelik düşüncelerinin
ölçülmesi, öğrencilerin kariyer planları ile profesyonel yetkinliğe sahiplik
derecesi arasındaki ilişkinin tespit edilmesidir. Bu amaçla anket uygulanmış,
alınan yanıtlar SPSS 25 istatistiksel analiz programında analize tabi
tutulmuştur. Analiz sonucunda öğrencilerin dijital ödeme sistemleri, dijital
hizmet sunumu ve mobil uygulamaları önemli teknolojik gelişmeler olarak
gördüğü; meslek mensubunun teknolojiyi kullanma becerisi, bilgiyi analiz ve
sentez becerisi, problem çözme becerisini önemli beceriler olarak düşündüğü
tespit edilmiştir. Ankete katılan öğrencilerin çoğu teknik yetkinlik dışındaki
yetkinlik türlerinde kendilerini yeterli görmektedirler. Ayrıca, kariyer planı
ile teknik yetkinlik, vizyon yetkinliği, teknoloji yetkinliği arasında pozitif
yönlü bir ilişki mevcuttur. 

Anahtar Kelimeler

Muhasebe Eğitimi, Muhasebe Yetkinliği, Teknoloji

Kaynakça

• ACCA. the Accountancay Futures Academy. (2013). Technology Trends: Their Impact on the Global Accountancy Profession. Çevirimiçi http://www.accaglobal.com/content/dam/acca/global/PDF-technical/futures/pol-af-ttti.pdf (Erişim Tarihi: 10.04.2018)
• ACCA. (2016). Professional Accountants – the Future. Çevirimiçi http://www.accaglobal.com/hk/en/technical-activities/technical-resources-search/2016/june/professional-accountants-the-future-report.html (10.04.2018)
• ACCA. IMA. (2013). Big Data: its Power and Perils. Çevirimiçi http://www.accaglobal.com/bigdata (10.04.2018)
• Arıkan, R. (2005). Araştırma Teknikleri ve Rapor Hazırlama (5. Baskı). Ankara: Asil Yayın Dağıtım
• Chartered Accountants Australia and New Zealand and PwC. (2017). The Future of Talent: Opportunities Unlimited. Çevirimiçi https://www.charteredaccountantsanz.com/news-and-analysis/insights/future-inc/the-future-of-talent (Erişim Tarihi: 10.04.2018)
• Çevirimiçi http://future.accaglobal.com/the-future-of-accountancy/the-seven-skills-for-success
• ICAEW. (2017). Artificial Intelligence and the Future of Accountancy. Çevirimiçi https://www.icaew.com/en/technical/technology/artificial-intelligence/artificial-intelligence-the-future-of-accountancy (Erişim Tarihi: 11.04.2018)
• Islam, M.A. (2017). Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research. Çevirimiçi https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/future-accounting-profession-three-major (Erişim Tarihi: 12.04.2018)
• Wiley, S. (2017). Prepare for Changes in the Accounting Profession. Çevirimiçi http://news.cchgroup.com/2017/08/01/prepare-changes-accounting-profession/ (Erişim Tarihi: 12.04.2018)