TURKİSH ACCOUNTİNG STANDARDS TURKİSH FİNANCİAL REPORTİNG STANDARDS (TAS/IFRS) İN THE CONTEXT OF THE ROLE PLAYS OF THE PRİNCİPLES MEASUREMENT

Öz

In our country, accounting education is offered in higher education with theoretical and practical courses to train the accounting personnel needed by the companies. However, the limitedness of the applied courses compared to the theoretical courses can have a negative impact on the success and motivation of students in accounting education. In this context, as an alternative to the traditional theoretical and applied courses in accounting, in order to improve the students' performance, gamification is proposed, which can be expressed as the use of scenarios designed with game objects during the training activities. The aim of this study is to design a digital game entitled "Let's measure its value", developed in accordance with a specific scenario and illustrating each measurement principle, in order to teach students taking accounting courses in higher education, measurement principles in the context of TAS / TFRS and the explanations associated with it.

Anahtar Kelimeler

• Turkey Accounting Standards/Turkey Financial Reporting Standards (TAS/TFRS),
• Measurement,
• Principles of Measurement,
• Accounting Education

TÜRKİYE MUHASEBE STANDARTLARI/TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TMS/TFRS) KAPSAMINDA YER ALAN ÖLÇÜM ESASLARININ ÖĞRETİLMESİNDE OYUNLAŞTIRMA

Öz

Ülkemizde işletmelerin ihtiyaç duydukları muhasebe elemanlarının yetiştirilmesi amacıyla yükseköğretimde muhasebe eğitimleri, teorik ve uygulamalı dersler eşliğinde sunulmaktadır. Ancak teorik derslere kıyasla uygulamalı derslerin kısıtlılığı, muhasebe eğitiminde öğrencilerin başarılarını ve motivasyonlarını olumsuz yönde etkileyebilmektedir. Bu bağlamda öğrencilerin kazanımlarını arttırmak amacıyla muhasebede geleneksel teorik ve uygulamalı derslere alternatif olarak, oyun öğeleri ile tasarlanmış senaryoların eğitim faaliyetleri sürecinde kullanılması olarak ifade edilebilen oyunlaştırma önerilmektedir. Bu çalışmanın amacı TMS/TFRS kapsamında yer alan ölçüm esaslarının ve bunlara ilişkin açıklamaların, yükseköğretimde muhasebe dersi gören öğrencilere oyunlaştırma ile öğretilebilmesinde, belirli bir senaryo doğrultusunda oluşturulmuş ve her bir ölçüm esasının örneklendirildiği, değerini ölçelim adlı dijital bir oyun tasarlamaktır.

Anahtar Kelimeler

• Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları (TMS/TFRS)
• Ölçüm,
• Ölçüm Esasları,
• Muhasebe Eğitimi,
• Oyunlaştırma,
• Dijital Oyun.
• Gamification, Digital Game.

Kaynakça

1. Annetta, L. A. (2008). Video Games in Education: Why They Should Be Used and How They Are Being Used. Theory Into Practice, 47(3), 229–239. https://doi.org/10.1080/00405840802153940
2. Buckley, P., & Doyle, E. (2016). Gamification and Student Motivation. Interactive Learning Environments, 24(6), 1162–1175. https://doi.org/10.1080/10494820.2014.964263
3. Cano, E. I., Chamizo, J., & Curós, M. P. (2019). Gamification As an Educational Tool: Kahoot! In The Learning of Accounting. The International Journal of Technologies in Learning, 26(2), 21–33. https://doi.org/10.18848/2327-0144/CGP/v26i02/21-33
4. Carenys, J., Moya, S., & Vila, M. (2017). Effectiveness Of An Accounting Videogame İn Terms Of Attributes, Motivation and Learning Outcomes. Revista Internacional de Organizaciones, 18, 40. http://www.revista-rio.org/index.php/revista_rio/article/view/225/200
5. Dahiya, S. (2018). Working Capital Simulation: Managing Growth V2. Harvard. Erişim Tarihi: 04.05.2020, https://s3.amazonaws.com/he-product-images/docs/M13862-WorkingCapital_V2.pdf
6. Domínguez, A., Saenz-de-Navarrete, J., de-Marcos, L., Fernández-Sanz, L., Pagés, C., & Martínez-Herráiz, J.-J. (2013). Gamifying Learning Experiences: Practical İmplications and Outcomes. Computers & Education, 63, 385–388. https://doi.org/10.1016/j.compedu.2012.12.020
7. Ewais, S., & Alluhaidan, A. (2015). Classification of Stress Management mHealth Apps Based on Octalysis Framework. AMCIS 2015 Proceedings, 16, 3. https://www.researchgate.net/publication/283055171_Classification_of_Stress_Management_mHealth_Apps_Based_on_Octalysis_Framework/link/58cb817692851c31f6552637/download
8. Fratto, V. A. (2011). Enhance Student Learning with PowerPoint Games: Using Twenty Questions to Promote Active Learning in Managerial Accounting. International Journal of Information and Communication Technology Education (IJICTE), 7(2), 3. https://doi.org/10.4018/jicte.2011040102

9. Gómez, J. L., & Monroy, L. D. (2018). Gamification in Accounting Distance Education. Journal of International Scientific Publications, 12, 8. https://pdfs.semanticscholar.org/661f/cd00dcaf2c3ddef80cf13234131f5481c832.pdf
10. Gupta, G., Salter, S. B., Lopez, J. C., & Dottin, H. (2015). Using A Global Simulation to Enhance Student Learning in The MBA Level Management Accounting Course. Journal of Theoretical Accounting Research, 11(1), 126. http://eds.a.ebscohost.com/eds/pdfviewer/pdfviewer?vid=0&sid=59e9e10d-f148-40f6-8e52-d034a4ffca58%40sdc-v-sessmgr03
11. GlobalsymEuro Simulación de Negocios. GLOBALSYM, http://www.globalsymeuro2.com/GlobalsymEuro3/GlobalsymEuro4/index.ph, Erişim Tarihi: 07.06.2020, http://www.globalsymeuro2.com/GlobalsymEuro3/GlobalsymEuro4/index.php
12. Jaijairam, P. (2012). Engaging Accounting Students: How To Teach Principles Of Accounting In Creative And Exciting Ways. American Journal of Business Education (AJBE), 5(1), 76. https://doi.org/10.19030/ajbe.v5i1.6706
13. Jamaluddin, J., Mahali, M., Mohd Din, N., Nias Ahmad Mohamad, A., Fadzillah, N. S. M., & Jabar, F. A. (2020). Students Motivation Level in Gamification of Accounting Teaching and Learning_A Case of Accounting On The Block. Social and Management Research Journal, 17(1), 17–34. https://doi.org/10.24191/smrj.v17i1.8140
14. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ( KGK). Finansal Raporlamaya İlişkin Kavramsal Çerçeve. Paragraf 6.5, 6.7, 6.12, 6.14, 6.16, 6.17, 6.18, 6.21, 6.22, Erişim Tarihi: 1.05.2020, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS/Finansal%20Raporlamaya%20%C4%B0li%C5%9Fkin%20Kavramsal%20%C3%87er%C3%A7eve%20(2018%20S%C3%BCr%C3%BCm%C3%BC).pdf
15. Karataş, E. (2014). Eğitimde Oyunlaştırma: Araştırma Eğilimleri. Ahi Evran Üniversitesi Kırşehir Eğitim Fakültesi Dergisi (KEFAD), 15(2), 19. http://kefad.ahievran.edu.tr/InstitutionArchiveFiles/f44778c7-ad4a-e711-80ef-00224d68272d/d1a3a581-af4a-e711-80ef-00224d68272d/Cilt15Sayi2/JKEF_15_2_2014_315_333.pdf
16. Kim, J. T., & Lee, W.-H. (2015). Dynamical Model for Gamification of Learning (DMGL). Multimedia Tools and Applications, 74(19), 8483–8493. https://doi.org/10.1007/s11042-013-1612-8
17. Lister, M. (2015). Gamification: The Effect on Student Motivation and Performance at The post-secondary level. Issues and Trends in Educational Technology, 3(2), 8–10. https://www.learntechlib.org/p/171075/
18. Miller, A. S., Cafazzo, J. A., & Seto, E. (2016). A game plan: Gamification design principles in mHealth applications for chronic disease management. Health Informatics Journal, 22(2), 184–193. https://doi.org/10.1177/1460458214537511
19. Moncada, S. M., & Moncada, T. P. (2014). Gamification of Learning in Accounting Education. Journal of Higher Education Theory and Practice, 14(3), 9–17. http://m.www.na-businesspress.com/JHETP/MoncadaSM_Web14_3_.pdf
20. Mora, A. & Riera, D. & Gonzalez, C. & Arnedo-Moreno, J. (2015). A Literature Review of Gamification Design Frameworks. 2015 7th International Conference on Games and Virtual Worlds for Serious Applications (VS-Games), 2. Erişim Tarihi: 27.06.2020, https://doi.org/10.1109/VS-GAMES.2015.7295760
21. Nah, F. F. H., & Telaprolu, V. R. & Rallapalli, S., & Venkata, P. R. (2013). Gamification of Education Using Computer Games. In S. Yamamoto (Ed.), International Conference on Human Interface and the Management of Information (HIMI), Springer. 99–100, Erişim Tarihi: 13.06.2020, https://doi.org/10.1007/978-3-642-39226-9_12
22. Özdoğan, B., Güleç, T. C., & Aktaş, R. (2018). Oyunlaştırmanın Muhasebe Eğitiminde Kullanımı, Pilot Proje: ‘Hesap Günü’. Muhasebe Bilim Dünyası Dergisi, 20 (1), 179–197. https://doi.org/10.31460/mbdd.322509
23. Rosli, K., Saat, R. M., & Khairudin, N. (2017). Simulating Teaching and Learning of Accounting Subject through Gamification Approach. International Conference on Accounting Studies (ICAS), Putrajaya- Malaysia, 155–159.
24. Simões, J., Redondo, R. D., & Vilas, A. F. (2013). A social Gamification Framework For A K-6 Learning Platform. Computers in Human Behavior, 29(2), 348. https://doi.org/10.1016/j.chb.2012.06.007
25. Student Edition, Bank on İt, Erişim Tarihi: 05.07.2010, https://www.startheregoplaces.com/students/
26. Swacha, J. (2015). Gamıfıcatıon ın Knowledge Management: Motıvatıng For Knowledge Sharıng. Polısh Journal Of Management Studies, 12(2), 153–154.
27. The American Institute of CPAs (AICPA) (2017). Announces Winners of 'Bank On It’ Tournaments. Erişim Tarihi: 06.05.2020, https://www.aicpa.org/press/pressreleases/2017/aicpa-announces-winners-of-bank-on-it-tournaments.html
28. Whitehill, B. (1999). American Games: A Historical Perspective. Board Games Studies-International Journal for the Study of Board Games, 2, 131–132. http://bgsj.ludus-opuscula.org/PDF_Files/BGS2-complete.pdf#page=114
29. Yaşar, R. Ş., & Alkan, G. (2019). Muhasebe Eğitiminde Oyunlaştırma: Dijital Oyun Tabanlı Öğrenme. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 331–352. https://doi.org/10.29067/muvu.420487