Kalıpların Dışına Çıkmak: Yetkinlik Odaklı Muhasebe Eğitimi

Yıl 2019, Sayı: 81, 85 - 100, 09.01.2019

R. Şebnem Yaşar

https://doi.org/10.25095/mufad.510591

Cited By: 5

Öz

Muhasebe eğitiminin temel hedefi, öğrencilere başarılı bir mesleki yaşama sahip olmak için gerekli yetkinlikleri kazandırmaktır. Farklı yetkinliklerin varlığı, çalışma ortamında karşılaşılan zorlukların çözümünde farklı yönlerden yardımcı olduğu için işverenler tarafından gerekli görülmektedir. Bir başka ifadeyle işverenler, mesleki teknik bilginin yanı sıra "kalıpların dışında" düşünebilen, iletişim, takım çalışması, liderlik gibi becerilere sahip kişileri tercih etmektedirler. Bu durum, muhasebe mezunlarının sahip oldukları yetkinlikler ile potansiyel işverenleri tarafından aranan yetkinlikler arasında bir uyuşmazlık olup olmadığı konusunu gündeme getirmektedir. 

Günümüzde muhasebe, artık sadece bir destek fonksiyonu olarak görülmemekte, kurumsal performans yönetiminde etkin rol almaktadır. Bu dönüşüm, mesleki başarının belirleyicilerini de etkilemektedir. Bu bağlamda, muhasebenin değer önerisine, bir başka ifadeyle muhasebe çalışanlarının işletmelere nasıl değer kattığına ilişkin stratejik bir bakış açısı geliştirilmeli ve üniversitelerde bu değer önerisine dayalı müfredatlar oluşturulmalıdır. Bu çalışmada muhasebenin değişen rolünün muhasebe eğitimine etkileri, mevcut muhasebe eğitim sürecindeki sorunlar ve yetkinlik kazanımının eğitim sürecine entegrasyonu incelenmiştir. Çalışma, literatür taramasına dayalı nitel bir çalışmadır ve muhasebe eğitimine yönelik eleştiriler vurgulanarak, muhasebe eğitiminde değişimin artık kaçınılmaz olduğu sonucuna varılmıştır. 

Anahtar Kelimeler

Muhasebe Eğitimi, Yetkinlik Odaklı Muhasebe Eğitimi, Muhasebe Yetkinlikleri

Kaynakça

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