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ÜNİVERSİTELERDEKİ MUHASEBE EĞİTİMİNE YÖNELİK ÖĞRENCİLERİN ALGILARI: KARADENİZ TEKNİK ÜNİVERSİTESİ VE RİZE ÜNİVERSİTESİ KARŞILAŞTIRMASI

Yıl 2012, Sayı: 38, 133 - 144, 01.11.2012

Öz

Bu çalışmanın amacı, muhasebe derslerinde başarıyı arttırmaya yönelik iki farklı devlet üniversitesinde eğitimgören öğrencilerin muhasebe derslerine ilişkin algılamalarını ve söz konusu algılamalarındaki farklılıkları tespitetmektir. Belirlenen amaca ulaşabilmek için, Karadeniz Teknik Üniversitesi ve Rize Üniversitesinde 2011-2012eğitim ve öğretim yılının güz yarıyılında eğitim gören 817 öğrenci üzerinde araştırma yapılmıştır. Yapılan araştırmada; öğrencilerin büyük bir kısmının muhasebe dersinde başarılı olmayı önemsedikleri tespit edilmiştir. Elde edilen sonuçlarda farklılık olup olmadığı, SPSS 15.0 istatistik programında t-testi yapılarak analiz edilmiştir.Araştırmada üniversiteler açısından çeşitli farklılıklara ulaşılmakla beraber en fazla farklılığın, gelecekte muhasebe ile ilgili bir meslek sahibi olmak isteyenler ile istemeyenler arasında ortaya çıktığı belirlenmiştir. Buna karşılık en az farklılığın ise katılımcıların cinsiyeti açısından oluştuğu tespit edilmiştir

Kaynakça

  • Accounting Education Change Commission (1992). “The First Course in Accounting: Position Statement No. Two”, Issues in Accounting Education, 7 (2), 249 – 251.
  • Baldwin, B.A., and Howe, K. R. (1982). “Secondary-level Study of Accounting and Subsequent Performance in the First College Course”, The Accounting Review, (July), 619 – 626.
  • Bartlett, S.,Pell, J. M., and Pendlebury, M. W. (1993). “From Fresher to Finalist: A Three Year Analysis of Student Performance on an Accounting Degree Programme”, Accounting Education: An International Journal, 2 (2), 111 – 122.
  • Bergin, J. L. (1983). “The Effect of Previous Accounting Study on Student Performance in the First College-level Accounting Course”, Issues in Accounting Education, 19 – 28.
  • Buckless, F. A., Lipe, M. G., and Ravenscroft, S. P. (1991). “Do Gender Effects on Accounting Course Performance Persist After Controlling for General Academic Aptitude?”, Issues in Accounting Education, 6 (2), 248 – 261.
  • Doran, B. M., Bouillon, M. L., and Smith, C. G. (1991). “Determinants of Student Performance in Accounting Principles I and II”, Issues in Accounting Education, 6 (1), 74 – 84.
  • Eckel, N., and Johnson, W. A. (1983). “A Model for Screening and Classifying Potential”, Accounting Education, Vol. 2, 1 – 15.
  • Eskew, R. K.,and Falley, R. H. (1988). “Some Determinants of Student Performance in the First College – Level Financial Accounting Course”, The Accounting Review, 63 (1), 137 – 147.
  • Geiger, M. A. and Ogliby, S. M. (2000). “The First Course in Accounting: Students’ Perceptions and Their Effect on the Decision to Major in Accounting”, Journal of Accounting Education, 18 (2), 63 – 78.
  • Gist, W. E., Goedde, H., and Ward, B. H. (1996). “The Influence of Mathemetical Skills and Other Factors on Minority Student Performance in Principles of Accounting”, Issues in Accounting Education, 11 (1), pp. 49 – 59.
  • Gul, F. A., and Fong, S. C. (1993). “Predicting Success for Introductory Accounting Students: Some Further Hong Kong Evidence”, Accounting Education: An International Journal, 2 (1), 33 – 42.
  • Kaya, Uğur (2007). “İlk Defa Muhasebe Dersi Alan Öğrencilerin Derse Yönelik Algılamaları Üzerine Bir alan Araştırması: Karadeniz Teknik Üniversitesi Örneği”, Muhasebe ve Finansman Dergisi, Sayı: 36, Ekim-2007, 125 – 133.
  • Keef, S. P. (1992). “The Effect of Prior Accounting Education: Some Evidence from New Zealand”, Accounting Education: An International Journal, 1 (1), 63 – 68.
  • Koh, M. Y., and Koh, . C. (1999). “The Determinants of Performance in an Accountancy Degree Course”, Accounting Education: An International Journal, 8 (1), 13 – 29.
  • Lane, A.,and Porch, M. (2002). “The Impact of Background Factors on the Performance of Nonspecialist Undergraduate Students on Accounting Modules – A Longitudinal Study: A Research Note”, Accounting Education: An International Journal, 11 (1), 109 – 118.
  • Martinis, K.,and Tidd, R. (2011). “Does Performing Additional Work Improve a Student’s Accounting Principles Grade? First Analysis”, ASBBS Annual Conferance: Las Vegas, 432 – 434.
  • Pincus, K. C. (1997). “Is Teaching Debits and Credits Essential in Elementary Accounting?”, Issues in Accounting Education, 12 (2), 575 – 579.
  • Rohde, F. H.,and Kavanagh, M. (1996). “Performance in First Year University Accounting: Quantifying the Advantage of Secondary School Accounting”, Accounting and Finance, 36 (2), 275 – 285.
  • Schroeder, N. W. (1986). “Previous Accounting Education and College-level Accounting Exam Performance”, Issues in Accounting Education, 4 (1), 31 – 47.
  • Stice, J. D., Swain, M. R., and Worsham, R. G. (1997). “The Effect of Performance on the Decision to Major in Accounting”, Journal of Education for Business, 73 (1), 54 – 69.
  • Tyson, T. (1989). “Grade Performance in Introductory Accounting Courcess: Why Female Students Outperform Males”, Issues in Accounting Education, 4 (1), 153 – 160.
  • Tho, L. M. (1994). “Some Evidence on the Determinants of Student Performance in the University of Malaya Introductory Accounting Course”, Accounting Education: An International Journal, 3 (4), 331 – 340.
  • Turner, K. G., Lesseig, V. P., and Fulmer, J. G. Jr. (2006). “Motivation in the First Accounting Course”, The CPA Journal, Vol. 76, Nbr. 5 (Mayıs), 21 – 36.
  • Vangermeersch, R. G. (1997). “Droping Debits and Credits in Elementary Accounting: A Huge Disservice to Students”, Issues in Accounting Education, 12 (2), 581 – 583.

STUDENTS’ PERCEPTIONS TOWARDS ACCOUNTING COURSE IN UNIVERSITIES: A COMPARATIVE ANALYSIS BETWEEN KARADENIZ TECHNICAL UNIVERSITY AND RIZE UNIVERSITY

Yıl 2012, Sayı: 38, 133 - 144, 01.11.2012

Öz

The purpose of present study is, with the aim of elevating the success in accounting courses, to determine theperceptions towards accounting course of students from two separate state universities and explore the potential divergences between their perceptions. To reach this objective, a research has been conducted covering 817students studying in Karadeniz Technical University and Rize University during fall semester in 2011-2012 academic year. The research results have manifested that a majority of students have paid heeds to be successful inaccounting course. To determine whether there has been a differentiation in obtained results, t-test in SPSS 15.0statistical program has been used for conducting analysis. In this research a variety of differences have been detected with respect to universities however it has been deduced that the greatest differentiation took place between the ones who aspired to an accounting-related profession for the future and the ones who did not. On theother hand, the smallest differentiation has been identified with respect to the gender of participants

Kaynakça

  • Accounting Education Change Commission (1992). “The First Course in Accounting: Position Statement No. Two”, Issues in Accounting Education, 7 (2), 249 – 251.
  • Baldwin, B.A., and Howe, K. R. (1982). “Secondary-level Study of Accounting and Subsequent Performance in the First College Course”, The Accounting Review, (July), 619 – 626.
  • Bartlett, S.,Pell, J. M., and Pendlebury, M. W. (1993). “From Fresher to Finalist: A Three Year Analysis of Student Performance on an Accounting Degree Programme”, Accounting Education: An International Journal, 2 (2), 111 – 122.
  • Bergin, J. L. (1983). “The Effect of Previous Accounting Study on Student Performance in the First College-level Accounting Course”, Issues in Accounting Education, 19 – 28.
  • Buckless, F. A., Lipe, M. G., and Ravenscroft, S. P. (1991). “Do Gender Effects on Accounting Course Performance Persist After Controlling for General Academic Aptitude?”, Issues in Accounting Education, 6 (2), 248 – 261.
  • Doran, B. M., Bouillon, M. L., and Smith, C. G. (1991). “Determinants of Student Performance in Accounting Principles I and II”, Issues in Accounting Education, 6 (1), 74 – 84.
  • Eckel, N., and Johnson, W. A. (1983). “A Model for Screening and Classifying Potential”, Accounting Education, Vol. 2, 1 – 15.
  • Eskew, R. K.,and Falley, R. H. (1988). “Some Determinants of Student Performance in the First College – Level Financial Accounting Course”, The Accounting Review, 63 (1), 137 – 147.
  • Geiger, M. A. and Ogliby, S. M. (2000). “The First Course in Accounting: Students’ Perceptions and Their Effect on the Decision to Major in Accounting”, Journal of Accounting Education, 18 (2), 63 – 78.
  • Gist, W. E., Goedde, H., and Ward, B. H. (1996). “The Influence of Mathemetical Skills and Other Factors on Minority Student Performance in Principles of Accounting”, Issues in Accounting Education, 11 (1), pp. 49 – 59.
  • Gul, F. A., and Fong, S. C. (1993). “Predicting Success for Introductory Accounting Students: Some Further Hong Kong Evidence”, Accounting Education: An International Journal, 2 (1), 33 – 42.
  • Kaya, Uğur (2007). “İlk Defa Muhasebe Dersi Alan Öğrencilerin Derse Yönelik Algılamaları Üzerine Bir alan Araştırması: Karadeniz Teknik Üniversitesi Örneği”, Muhasebe ve Finansman Dergisi, Sayı: 36, Ekim-2007, 125 – 133.
  • Keef, S. P. (1992). “The Effect of Prior Accounting Education: Some Evidence from New Zealand”, Accounting Education: An International Journal, 1 (1), 63 – 68.
  • Koh, M. Y., and Koh, . C. (1999). “The Determinants of Performance in an Accountancy Degree Course”, Accounting Education: An International Journal, 8 (1), 13 – 29.
  • Lane, A.,and Porch, M. (2002). “The Impact of Background Factors on the Performance of Nonspecialist Undergraduate Students on Accounting Modules – A Longitudinal Study: A Research Note”, Accounting Education: An International Journal, 11 (1), 109 – 118.
  • Martinis, K.,and Tidd, R. (2011). “Does Performing Additional Work Improve a Student’s Accounting Principles Grade? First Analysis”, ASBBS Annual Conferance: Las Vegas, 432 – 434.
  • Pincus, K. C. (1997). “Is Teaching Debits and Credits Essential in Elementary Accounting?”, Issues in Accounting Education, 12 (2), 575 – 579.
  • Rohde, F. H.,and Kavanagh, M. (1996). “Performance in First Year University Accounting: Quantifying the Advantage of Secondary School Accounting”, Accounting and Finance, 36 (2), 275 – 285.
  • Schroeder, N. W. (1986). “Previous Accounting Education and College-level Accounting Exam Performance”, Issues in Accounting Education, 4 (1), 31 – 47.
  • Stice, J. D., Swain, M. R., and Worsham, R. G. (1997). “The Effect of Performance on the Decision to Major in Accounting”, Journal of Education for Business, 73 (1), 54 – 69.
  • Tyson, T. (1989). “Grade Performance in Introductory Accounting Courcess: Why Female Students Outperform Males”, Issues in Accounting Education, 4 (1), 153 – 160.
  • Tho, L. M. (1994). “Some Evidence on the Determinants of Student Performance in the University of Malaya Introductory Accounting Course”, Accounting Education: An International Journal, 3 (4), 331 – 340.
  • Turner, K. G., Lesseig, V. P., and Fulmer, J. G. Jr. (2006). “Motivation in the First Accounting Course”, The CPA Journal, Vol. 76, Nbr. 5 (Mayıs), 21 – 36.
  • Vangermeersch, R. G. (1997). “Droping Debits and Credits in Elementary Accounting: A Huge Disservice to Students”, Issues in Accounting Education, 12 (2), 581 – 583.
Toplam 24 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Bilal Gerekan Bu kişi benim

Davut Aygün Bu kişi benim

Yayımlanma Tarihi 1 Kasım 2012
Yayımlandığı Sayı Yıl 2012 Sayı: 38

Kaynak Göster

APA Gerekan, B., & Aygün, D. (2012). ÜNİVERSİTELERDEKİ MUHASEBE EĞİTİMİNE YÖNELİK ÖĞRENCİLERİN ALGILARI: KARADENİZ TEKNİK ÜNİVERSİTESİ VE RİZE ÜNİVERSİTESİ KARŞILAŞTIRMASI. Muhasebe Ve Denetime Bakış(38), 133-144.