Muhasebe Mesleğini Seçmeme Niyetini Etkileyen Faktörlerin Mantıksal Eylem Teorisi Perspektifinde İncelenmesi: Üniversite Öğrencileri Üzerine Bir Araştırma

Yıl 2022, Cilt: 19 Sayı: 2, 989 - 1009, 31.08.2022

Halil Cem Sayın Aysel Öztürkçü Akçay Gamze Sevimli Örgün

https://doi.org/10.33437/ksusbd.1127821

Öz

Mantıksal Eylem Teorisi çerçevesinde ele alınan bu çalışmanın amacı öğrencilerin kişisel tutumları ve öznel normlarını etkileyen inançların muhasebe mesleğini seçmeme niyeti üzerindeki etkisini ve bu inançların öğrencilerin demografik değişkenlerine göre farklılık gösterip göstermediğini tespit etmektir. Birincil veri toplama yönteminin kullanıldığı araştırmada, Anadolu Üniversitesi, Muğla Sıtkı Koçman Üniversitesi, Van Yüzüncü Yıl Üniversitesi, Hacettepe Üniversitesi ve Dicle Üniversitesinde öğrenim gören 743 öğrenciye anket uygulanmış ve elde edilen veriler SPSS 26.0 paket programı ile analize tabi tutulmuştur. Verilerin analiz edilmesinde t-testi, tek yönlü varyans analizi ve regresyon analizinden yararlanılmıştır. Yapılan analizler neticesinde muhasebe mesleğini seçmeme niyetine yönelik faktörlerin cinsiyet ve yaş değişkenine göre farklılaşmadığı buna karşın öğrenim görülen sınıf ve üniversite değişkenlerine bağlı olarak anlamlı bir şekilde farklılaştığı gözlemlenmiştir. Regresyon analizinden elde edilen bulgular davranışsal inançların olumsuz tutumlar üzerinde; normatif inançların ise olumsuz öznel normlar üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisinin olduğunu ortaya koymuştur. Ayrıca, öğrencilerin muhasebe mesleğine yönelik olumsuz tutum ve öznel normlarının muhasebe mesleğini seçmeme niyetini anlamlı bir şekilde etkilediği sonucuna varılmıştır.

Anahtar Kelimeler

Mantıksal Eylem Teorisi, Muhasebe Eğitimi, Kariyer Seçimi

An Examination of The Factors Affecting Intention to Not Prefer an Accounting Profession from The Perspective of Theory of Reasoned Action: A Research on University Students

Öz

The aim of this study, which is employed Theory of Reasoned Action, is to investigate students’ beliefs that influence their attitudes and subjective norms, consequently affect the intention to not choose the accounting profession and determine whether these beliefs differ according to students' demographic variables. This study, utilised a questionnaire with a total of 743 useable responses collected from students studying at Anadolu University, Muğla Sıtkı Koçman University, Van Yüzüncü Yıl University, Hacettepe University and Dicle University. The obtained data were analyzed with the SPSS 26.0 package program. T- test, one way variance analysis and regression analysis were used to analyze the data. As a result of the analyzes, it was observed that the factors for the intention not to choose the accounting profession did not differ according to the gender and age variables, despite that differed significantly depending on the class and university variables. The findings obtained from the regression analysis showed that behavioral beliefs on negative attitudes and normative beliefs on negative subjective norms have a positive and statistically significant effect. In addition, it was concluded that students’ negative attitudes and subjective norms towards the accounting profession significantly affect their intention not to choose the accounting profession.

Anahtar Kelimeler

Theory of Reasoned Action, Accounting Education, Career Choice

Kaynakça

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