Van Gölü Havzasında Yer Alan Üniversitelerde Muhasebe Dersi Alan Öğrencilerin Veri Madenciliği Konusundaki Algı Düzeylerinin Ölçülmesi

Öz

Teknolojinin ilerlemesiyle hem kamu kurum/kuruluşlarında hem de özel sektörde iş süreçlerinde faydalanılmak üzere elde edilen verilerin karar alma aşamasında anlamlı ve kullanılabilir bilgiye dönüştürülmesi oldukça önemlidir. Bu sebeple birçok modelleme aracı geliştirilmiş ve sürece entegre edilmeye çalışılmıştır. Bu modellerden biri olan veri madenciliği, verilerin elde edilmesi, verilerin saklanması, karar aşamasında bilgi beslemesi yaparak işletmelere stratejik kararlar alma olanağı sunmaktadır. Bütün alanlarda etkin bir şekilde kullanılan veri madenciliği muhasebe bilgi sisteminde de bilgilerin üretilerek faydalı bilgiye dönüştürülmesi, raporlanması ve analiz etmesi gibi birçok açıdan katkı sunmaktadır. Muhasebe bilgi sistemini içine alan muhasebe eğitiminde de giderek kullanımı yaygınlaşan veri madenciliği, hem muhasebe eğitimi veren akademisyenler hem de muhasebe eğitimi alan öğrenciler için büyük fayda sağlamaktadır. Çalışmada Van Gölü Havzası’nda yer alan üniversitelerde eğitim gören öğrencilerin veri madenciliği konusundaki algı düzeylerinin ölçülmesi amaçlanmıştır. Elde edilen veriler SPSS paket programında analiz edilmiş ve çalışma sonucunda öğrencilerin algı düzeylerinin yeterli düzeyde olmadığı görülmüştür. Ayrıca çalışma, öğrencilerin eğitim düzeyi arttıkça veri madenciliği hususunda algının arttığına işaret etse de kabul edilebilir sınırların oldukça altında olduğunu göstermektedir

Anahtar Kelimeler

• Muhasebe
• Muhasebe Eğitimi
• Veri Madenciliği
• Van Gölü Havzası

Measuring The Perception Levels of Students Take Accounting Courses in Universities Located in Van Lake Basin about Data Mining

Öz

With the advancement of technology, it is very important to transform the data obtained to be used in business processes in both public institutions/organizations and the private sector into relevant and usable information for decision-making. For this reason, many modeling tools have been developed and tried to be integrated into the process. Data mining, one of these models, provides businesses with the opportunity to make strategic decisions by obtaining data, storing data, and feeding information at the decision stage. Data mining, which is used effectively in all areas, contributes in many aspects such as generating information in the accounting information system, transforming it into useful information, reporting and analyzing it. Data mining, which is increasingly used in accounting education, which includes the accounting information system, is of great benefit to both academicians who provide accounting education and students who receive accounting education. In the study, it was aimed to measure the perception levels of students studying at universities in Van Gölü Basin on data mining. The data obtained were analyzed in the SPSS package program and as a result of the study, it was seen that the perception levels of the students were not at a sufficient level. In addition, although the study indicates that the perception of data mining increases as the level of education of the students increases, it is well below acceptable limits.

Anahtar Kelimeler

• Accounting
• Accounting Education
• Data Minig
• Van Lake Basin

Kaynakça

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