COVİD-19 SÜRECİNDE E-MUHASEBE EĞİTİMİ: TEORİK BİR ÇALIŞMA

Yıl 2023, Cilt: 5 Sayı: 13, 218 - 231, 31.12.2023

Zülküf Narlıkaya Özcan Demir

Öz

Covid-19 pandemisi dünya genelinde tüm sektörlerde büyük bir değişime yol açmıştır. Pandemi nedeniyle insanların yaşamları değişmiş ve her düzeydeki eğitim de bu durumdan etkilenmiştir. Birçok ülkede uygulanan sokağa çıkma yasağı, okulların ve üniversitelerin derhal kapatılmasına yol açmış ve tüm akademik faaliyetlerin e-öğrenmeye geçiş zorunluluğu doğmuştur. E-öğrenme, özellikle tüm öğrenciler gibi muhasebe öğrencileri için de çeşitli zorluklar yaratan Covid-19 sınırlandırmalarına çözüm olarak hızla benimsemiştir. Ancak e-öğrenmeye hızlı bir şekilde geçiş hem akademisyenler hem de muhasebe eğitimi alan öğrenciler açısından bazı zorlukları beraberinde getirmiştir. Bu çalışmada, Covid-19 pandemi sürecinde bir çözüm olarak benimsenen e-öğrenmenin muhasebe eğitimi üzerinde etkisini teorik açıdan değerlendirilmesi amaçlanmaktadır. Çalışmada öncelikle e-öğrenmenin kavramsal çerçevesi üzerinde durulmuş, sonrasında yüksek öğretimde e-öğrenme ve Covid-19 sürecinde e-muhasebe eğitimi konuları incelenmiştir.

Anahtar Kelimeler

Covid-19, E-öğrenme, E-öğrenme Teknolojileri, Muhasebe Eğitimi

E-ACCOUNTING EDUCATION IN THE COVID-19 PROCESS: A THEORETICAL STUDY

Öz

The Covid-19 pandemic has led to a great change in all sectors around the world. Due to the pandemic, people's lives have changed and education at all levels has been affected by this situation. The curfew imposed in many countries has led to the immediate closure of schools and universities, and the necessity for all academic activities to transition to e-learning has arisen. The learning system realized with the help of digital resources is defined as e-learning. E-learning has rapidly adopted as a solution to the limitations of Covid-19, which creates various difficulties especially for accounting students as well as all students. However, the rapid transition to e-learning has brought some difficulties for both academics and students studying accounting. In this study, it is aimed to theoretically evaluate the effect of e-learning, which has been adopted as a solution during the Covid-19 pandemic process, on accounting education. In the study, first of all, the conceptual framework of e-learning was emphasized, then e-learning in higher education and e-accounting education in the Covid-19 process were examined.

Anahtar Kelimeler

Covid-19, E-learning, E-learning Technologies, Accounting Education

Kaynakça

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