A CONCEPTUAL EXAMINATION OF INTELLIGENCE TYPES IN TERMS OF ACCOUNTING APPLICATIONS

Öz

The human factor should not be ignored in the smooth functioning of the accounting function. The aim of this study is to consider intelligence in terms of accounting and to examine how intellectual, emotional and adaptability quotient can affect accounting practices and their relations with accounting practices in a conceptual context. In the first part of this study, which consists of five parts, intellectual, emotional and adaptive quotient were tried to be explained. Then, studies dealing with these quotients and accounting in the literature were examined. According to the results of the literature review, it is thought that the basic and traditional functions of accounting such as recording, classification, summarization, reporting, analysis and interpretation can be performed more easily with intellectual quotient; It is thought that emotional quotient can play a facilitating role by helping intellectual quotientin terms of understanding and comprehension of accounting. Emotional quotient can be used more in the management of accounting. Adaptability quotient is in an effort to adapt to any change that may occur in accounting at any time, by being flexible, creative, curious, thinking strategically, negotiating, communicating effectively, and having resilience. It can be stated that intellectual quotient, emotional quotient and adaptability quotient are not in competition with each other, but complement each other. It is thought that both emotional quotient and adaptive quotient may be more important for the accounting profession in the future.

Anahtar Kelimeler

• Intellectual quotient
• emotional quotient
• adaptability quotient
• accounting.

ZEKÂ TÜRLERİNİN MUHASEBE UYGULAMALARI AÇISINDAN KAVRAMSAL BAĞLAMDA İNCELENMESİ

Öz

Muhasebe işlevinin sorunsuz işlemesinde insan faktörü göz ardı edilmemelidir. Bu çalışmanın amacı zekâyı muhasebe açısından ele almak ve kavramsal bağlamda entelektüel, duygusal ile uyumsal zekânın muhasebe uygulamalarını nasıl etkileyebileceğini, muhasebe uygulamalarıyla ilişkilerini incelemektir. Beş bölümden oluşan bu çalışmanın ilk bölümünde entelektüel zekâ, duygusal zekâ ve uyumsal zekâ açıklanmaya çalışılmıştır. Ardından literatürde bu zekâlar ile muhasebeyi ele alan çalışmalar incelenmiştir. Yapılan literatür incelemesinin sonuçlarına göre entelektüel zekâ ile muhasebenin kaydetme, sınıflandırma, özetleme, raporlama, analiz, yorumlama gibi temel ve geleneksel işlevlerinin daha kolay anlaşılarak yerine getirilebileceği; duygusal zekânın muhasebeyi anlama, kavrama açısından entelektüel zekâya yardımcı olarak kolaylaştırıcı bir rol üstlenebileceği düşünülmektedir. Duygusal zekâdan muhasebenin yönetilmesinde daha fazla yararlanılabilmektedir. Uyumsal zekâ muhasebede her an yaşanabilecek her türlü değişime esnek, yaratıcı, meraklı olarak, stratejik düşünerek, müzakereye girerek, etkili iletişime geçerek, dayanma gücü göstererek uyum sağlama çabası içerisindedir. Entelektüel zekânın, duygusal zekânın ve uyumsal zekânın birbiriyle rekabet halinde değil, birbirini tamamlayıcı olduğu ifade edilebilir. Muhasebe mesleği için gelecekte hem duygusal zekânın hem de uyumsal zekânın daha fazla önem arz edebileceği düşünülmektedir.

Anahtar Kelimeler

• Entelektüel zekâ
• duygusal zekâ
• uyumsal zekâ
• muhasebe

Kaynakça

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