Research of Individual Entrepreneurial Orientation of Accounting Professionals In Turkey

Yıl 2020, Cilt: 15 Sayı: 1, 31 - 46, 01.04.2020

Burak Özdoğan

https://doi.org/10.17153/oguiibf.526014

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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