Research of Individual Entrepreneurial Orientation of Accounting Professionals In Turkey

Öz

For centuries, accounting profession and accounting professionals who have managed to adapt to all changes are heavily influenced by digitization and developing entrepreneurship culture that has become the most fundamental reality of the century today. In order for professionals to have a say in the future of accountancy, it is necessary to adapt to this change and replace the role of the traditional CPA or accounting office owner with the role of technology-centric entrepreneur. The aim of this study is to determine the level of individual entrepreneurial orientation of accounting professionals in Turkey. According to the survey results of the 393 accounting professionals, the individual entrepreneurial orientation of the accountants in Turkey has been determined to be high. In addition, the individual entrepreneurial orientation level is measured as high in accountants with the intention of being an entrepreneur while individual entrepreneurial orientation level is measured low when the intention of accountant to be an entrepreneur is low.

Anahtar Kelimeler

• Accounting Profession,Individual Entrepreneurial Orientation,Accountant

Türkiye’de Muhasebe Meslek Mensuplarının Bireysel Girişimcilik Yönelimi Araştırması

Öz

Yüzyıllardır tüm değişimlere uyum sağlamayı başaran muhasebe mesleği ve meslek mensupları, içinde yaşadığımız yüzyılın en temel gerçekliği haline gelen dijitalleşme ve beraberinde gelişen girişimcilik kültüründen yoğun biçimde etkilenmektedir. Meslek mensuplarının, muhasebeciliğin geleceğinde söz sahibi olabilmesi için bu değişime ayak uydurması ve geleneksel SMMM ya da büro sahibi rolünü teknoloji merkezli girişimci rolüyle değiştirmesi gerekmektedir. Bu çalışma ile Türkiye’de muhasebe meslek mensuplarının bireysel girişimcilik yönelimlerinin tespiti amaçlanmıştır. 393 meslek mensubunun yanıtladığı anket sonuçlarına göre Türkiye’deki meslek mensuplarının bireysel girişimcilik yöneliminin yüksek olduğu tespit edilmiştir. Ayrıca, girişimci olma niyeti yüksek meslek mensuplarının bireysel girişimcilik yönelimi, girişimci olma niyeti düşük olan meslek mensuplarına göre daha yüksek olarak ölçülmüştür.

Anahtar Kelimeler

• Muhasebe mesleği,Bireysel Girişimcilik Yönelimi,Muhasebeci

Kaynakça

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