MUHASEBE MESLEK MENSUBU OLMA NİYETİNİ ETKİLEYEN FAKTÖRLERİN PLANLI DAVRANIŞ TEORİSİ ÇERÇEVESİNDE İNCELENMESİ

Yıl 2025, Cilt: 24 Sayı: 74, 101 - 122, 16.01.2025

Mehmet Günlük , Murat Özcan , Gökhan Özer

https://doi.org/10.55322/mdbakis.1485454

Öz

Muhasebe mesleğinin seçimine ilişkin karar vermek muhasebe dersi almış öğrenciler için hem çok önemli hem de zor bir süreçtir. Bu karar verme sürecinin anlaşılması öğrenciler, eğitim kurumları ve muhasebe meslek örgütleri için önem arz etmektedir. Buradan hareketle bu araştırmada, üniversitede muhasebe dersi almış veya almakta olan öğrencilerin muhasebe meslek mensubu olma niyetlerini etkileyen faktörlerin Planlı Davranış Teorisi çerçevesinde belirlenmesi amaçlanmaktadır. Oluşturulan modelin değişkenlerine dayalı olarak hazırlanan anket formu Google Forms aracılığıyla muhasebe dersi almış veya almakta olan 247 öğrenciye uygulanarak veri toplanmıştır. Araştırma modelinde yer alan ilişkileri test etmek için Yapısal Eşitlik Modellemesi (YEM) analizi gerçekleştirilmiştir. Yapılan analiz sonucunda modelde yer alan değişkenlerden muhasebe mesleğine yönelik tutumun, subjektif normların ve algılanan davranışsal kontrolün muhasebe meslek mensubu olma niyeti üzerinde istatistiki olarak anlamlı ve pozitif yönde etkilerinin olduğu sonucuna ulaşılmıştır.

Anahtar Kelimeler

Muhasebe Meslek Mensubu, Muhasebe Meslek Mensubu Olma Niyeti, Planlı Davranış Teorisi, Yapısal Eşitlik Modellemesi

EXAMINING THE FACTORS AFFECTING THE INTENTION TO BECOME AN ACCOUNTING PROFESSIONAL WITHIN THE FRAMEWORK OF THE THEORY OF PLANNED BEHAVIOR

Öz

Deciding on choosing the accounting profession is both a very important and difficult process for students who have taken accounting courses. Understanding this decision-making process is important for students, educational institutions and professional accounting organizations. Based on this, this research aims to determine the factors affecting the intentions of students who have taken or are taking accounting courses at the university to become professional accountants, within the framework of the Theory of Planned Behavior. Data was collected by applying the survey form based on the variables of the created model to 247 students who took or were taking accounting courses via Google Forms. Structural Equation Modeling (SEM) analysis was carried out to test the relationships in the research model. As a result of the analysis, it was concluded that the variables in the model, attitude towards the accounting profession, subjective norms and perceived behavioral control, had statistically significant and positive effects on the intention to become a professional accountant.

Kaynakça

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