GELECEĞİN MUHASEBECİLERİNİN STRATEJİK DÜŞÜNME YETENEKLERİNİN ÖLÇÜLMESİ VE DEĞERLENDİRİLMESİ

Yıl 2012, Sayı: 38, 107 - 132, 01.11.2012

Mahmut Karğın Rabia Aktaş Sibel Karğın

Öz

Uzun yıllardan beri muhasebe eğitimine yönelik eleştiriler, muhasebe eğitiminin karmaşık ve sürekli değişen işortamının gerektirdiği yetenek ve yeterlilikleri kazandırmada başarılı olamadığı yönündedir. Günümüzde muhasebecilerinin artık sadece bilgi üreten değil, bilgiyi kullanan ve yöneten kişiler olması gerekmektedir. Bununiçin de geleceğin muhasebecilerinin sahip olması gereken yetenekler ve yeterlilikler arasında “muhasebe teknikbilgisi”nin yanı sıra yaratıcı ve eleştirel düşünme, vizyon sahibi olma, problem çözme, analiz etme ve sistem düşüncesi gibi stratejik düşünme yeteneklerini içeren “teknik olmayan kişisel yetenekler” ön plana çıkmaktadır.Bu çalışmada, mezunları geleceğin muhasebeci adayları olan Celal Bayar Üniversitesi İktisadi ve İdari BilimlerFakültesi öğrencilerinin stratejik düşünme yeteneklerini kullanma düzeyleri ölçülmüş ve stratejik düşünme yeteneklerinin kullanım düzeyi üzerinde eğitim, bölüm ve cinsiyet değişkenlerinin etkisi araştırılmıştır. Stratejikdüşünme yeteneği Pisapia vd. 2005 tarafından geliştirilen “Stratejik Düşünme Anketi” ile ölçülmüştür. Çalışmanın sonuçlarına göre, lisans eğitiminin sonuna gelmiş dördüncü sınıf öğrencilerinin, lisans eğitiminin başındaki birinci sınıf öğrencilerine göre stratejik düşünme yeteneklerini daha etkin kullandığı anlaşılmaktadır. Ayrıca, stratejik düşünme yeteneklerinin kullanımının bölümler arasında farklılık gösterdiği, cinsiyet açısından ise istatistiksel olarak anlamlı bir farklılığın olmadığı çalışmanın diğer bulguları arasında yer almaktadır

Anahtar Kelimeler

Geleceğin Muhasebecileri, Muhasebe Eğitimi, Stratejik Düşünme

Measurement and Evaluation of Future Accountants’ Strategic Thinking Skills

Öz

Criticisms of accounting education have been focused on the failure of accounting education to gain studentsskills and competencies required by the complex and rapidly changing business environment for a long periodof time. In today’s world, accountants should be the individuals who not only produce information, but also useand manage the information. Therefore, among the skills and competencies future accountants must possess,“non-technical individual skills” comprising strategic thinking skills such as creative and critical thinking, acquiring a vision, problem solving, and analyzing have come into prominence along with the “technical accounting knowledge”. In this study, the usage level of strategic thinking skills of students at Celal Bayar University,School of Economics and Administrative Sciences, whose graduates are the future accountant candidates havebeen measured and the effects of education, department, and gender variables on the usage level of strategicthinking skills have been analyzed. Strategic thinking skills have been measured by the “Strategic Thinking Questionnaire” developed by Pisapia et.al. 2005 . According to the results of our study, it is set forth that fourthgrade students who are at the end of their graduate level education use strategic thinking skills more efficientthan first grade students who are at the beginning their graduate level education. Additionally, among the findings of our study are that the usage of strategic thinking skills differs among departments and that there is nostatistically significant difference related to gender

Anahtar Kelimeler

Future Accountants, Accounting Education, Strategic Thinking

Kaynakça

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