Serbest Muhasebeci Mali Müşavirlere Yönelik İş İlanlarında Aranan Şartların Karşılaştırmalı Analizi: Türkiye, Amerika Birleşik Devletleri ve İngiltere Örneği

Yıl 2023, Cilt: 16 Sayı: 2, 203 - 221, 01.08.2023

Ahmet Kaya

https://doi.org/10.29067/muvu.1177629

Cited By: 1

Öz

Kalifiye insanların işletmeler tarafından seçimi oldukça zor ve maliyetli bir süreçtir. Teknolojik gelişmeler ve dijitalleşme sayesinde işletmeler günümüzde, arzu ettikleri özelliklere ve yetkinliklere sahip bireylere ulaşabilmek ve onları işe almak adına çeşitli internet ortamlarında iş ilanları vermektedirler. İş ilanlarında çoğunlukla aday iş görenlerde aranan temel özellikler ve yetkinlikler; maaş, tecrübe durumu, eğitim durumu, askerlik durumu, mezun olunan bölüm, ikamet yeri, sunulacak sosyal imkânlar ve buna benzer bilgiler yer almaktadır. Elektronik ortamlardaki bu ilanlar sayesinde işletmeler daha kısa sürede daha fazla adaya ulaşmakta iken adaylar da aynı anda birden fazla ilana ilişkin bilgi sahibi olmaktalardır. Bu çalışmada, Türkiye, ABD ve İngiltere’de Serbest Muhasebeci Mali Müşavirlere yönelik olarak verilen iş ilanlarını incelemek ve adaylarda aranan temel becerileri belirlemek amaçlanmıştır. Bu doğrultuda, kariyer.net ve indeed.com internet sitelerinde yer alan iş ilanları toplanmıştır. Her bir ülke için 100 iş ilanı içerik analizi yöntemiyle incelenmiştir. Sonuç olarak, bilgi teknolojilerini kullanma ve rapor yazma becerilerinin, üç ülkede de verilen ilanlarda en fazla talep edilen nitelik bakımından ilk üçte yer aldığı tespit edilmiştir. Ayrıca Türkiye’de verilen iş ilanlarında rutin becerilerin ön plana çıktığı, çevreyle uyum becerilerinin ise neredeyse hiç talep edilmediği bulgulanmıştır. ABD’de verilen iş ilanlarında kişisel beceriler dışında kalan diğer becerilerin önem düzeylerinin neredeyse homojen bir şekilde olduğu görülmüştür. Kişisel becerilerin ise neredeyse hiç şart koşulmadığı anlaşılmıştır. İngiltere’de verilen iş ilanlarında ise beş beceri grubundan hemen hemen eşit sayıda becerinin ön plana çıktığı tespit edilmiştir.

Anahtar Kelimeler

Serbest Muhasebeci Mali Müşavir, İş İlanları, İçerik Analizi, Ülke Karşılaştırması.

A Comparative Analysis of Requirements in Job Postings For Certified Public Accountants: Case Of Turkey, United States And England

Öz

Selection of qualified people by businesses is a challenging and costly process. Thanks to technological developments and digitalization, businesses place job advertisements in various internet environments to reach and recruit individuals with the features and competencies they desire. The main features and competencies sought in job postings are mostly candidates; salary, experience, education, military service, department graduated, place of residence, social opportunities to be offered and similar information. Thanks to these advertisements in electronic media, businesses reach more candidates in a shorter time, while candidates also have information about more than one posting at the same time. This study aims to examine the job postings for Certified Public Accountants in Turkey, the USA and England and to determine the fundamental skills sought in candidates. Accordingly, job postings on Kariyer.net and indeed.com websites were collected. For each country, 100 job postings were analyzed by the content analysis method. As a result, it has been determined that the skills of using information technologies and writing reports are in the top three regarding the most requested qualifications in the advertisements in all three countries. In addition, it has been found that routine skills come to the fore in the job advertisements given in Turkey, while the skills of adaptation to the environment are seldom demanded. In the job advertisements in the USA, it was seen that the importance levels of skills other than personal skills were almost homogeneous. It has been understood that personal skills are rarely required. In the job advertisements given in England, it was determined that an almost equal number of skills from the five skill groups came to the fore.

Anahtar Kelimeler

Certified Public Accountant, Job Postings, Content Analysis, Country Comparison.

Kaynakça

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