MUHASEBE ÖĞRENCİLERİ UYGULAMADA KAMU MUHASEBECİLİĞİ İÇİN GEREKEN DEĞERLERE SAHİP Mİ? DOĞU KARADENİZ BÖLGESİ ÜNİVERSİTELERİ’NDE BİR ARAŞTIRMA

Öz

Son yıllarda Türkiye’de kamu muhasebeciliği mesleğinin temsilcileri olan vergi müfettişlerinin kamudan istifa ederek özel sektöre geçişleri, kamu muhasebeciliği mesleği için gerekli olan teknik yeterliliklere ve etik karaktere sahip meslek mensuplarının elde tutulamadığını göstermektedir. Kamu muhasebeciliği mesleğinde sözkonusu etik değerlerden yoksun kişilerin istihdamı mesleğe duyulan güveni etkileyebilir. Kişisel değerlerin kurumsal değerlerle uyumu yani Kişi-Meslek Uyumu (K-M Uyumu) çalışanların işe alınması, sosyalleşmesi ve elde tutulmasında oldukça önemli bir faktördür. Bu çalışmada kamu muhasebeciliği mesleğinin öncüleri olarak kabul edilen Vergi Başmüfettişleri ile Doğu Karadeniz Bölgesi Üniversiteleri’nde muhasebe eğitimi alan öğrencilerin kişisel değerleri birbiriyle karşılaştırılmıştır. Sözkonusu kişisel değerler Rokeach Değerler Ölçeği (RDÖ) kullanılarak ölçülmüştür. Elde edilen bulgulara göre kamu muhasebeciliği mesleğinin öncüleri olan Vergi Başmüfettişleri (N=156) ile muhasebe öğrencileri (N=250) arasında 36 kişisel değerden 23’üne verilen önem dereceleri açısından anlamlı farklılıklar olduğu tespit edilmiştir. Elde edilen bu sonuç sözkonusu muhasebe öğrencileri ile kamu muhasebeciliği mesleği arasında K-M uyum eksikliğini ortaya koymaktadır. Sözkonusu uyum eksikliğine ilişkin çalışmada birtakım öneriler sunulmuş, özellikle mesleğin teknik gereklilikleri kadar etik değerlerin de önemine vurgu yapılmıştır.

Anahtar Kelimeler

• Mesleki Değerler
• Kişi-Meslek (K-M) Uyumu
• Vergi Başmüfettişi
• Muhasebe Etiği.

DO ACCOUNTING STUDENTS HAVE THE VALUES REQUIRED FOR PUBLIC ACCOUNTING IN PRACTICE? A STUDY IN EASTERN BLACK SEA REGION UNIVERSITIES

Öz

The fact that tax inspectors, who are the representatives of the public accounting profession in Turkey, resigned from the public sector and moved to the private sector in recent years, shows that professional members with the technical qualifications and ethical character required for the public accounting profession cannot be retained. Employment of people who lack ethical values in the public accountancy profession may affect confidence in the profession. The compatibility of personal values with corporate values, namely Person-Profession fit (P-P fit), is a very important factor in recruiting, socializing and retaining employees. In this study, the personal values of the Tax Inspectors, who are considered to be the pioneers of the public accounting profession, and the students who receive accounting education in Eastern Black Sea Region Universities, were compared with each other. These personal values were measured using the Rokeach Values Scale (RVS). According to the findings, it has been determined that there are significant differences between the Tax Inspectors (N=156) who are the pioneers of the public accounting profession and accounting students (N=250), in terms of the degree of importance given to 23 of 36 personal values. This result reveals the lack of P-P fit between the accounting students and the public accounting profession. In the study regarding the lack of compliance in question, some suggestions were presented, and the importance of ethical values as well as the technical requirements of the profession was emphasized.

Anahtar Kelimeler

• Professional Values
• Person-Profession (P-P) Fit
• Tax Inspector
• Ethics in Accounting.

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