Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province

Yıl 2025, Sayı: 56, 115 - 127, 30.04.2025

Halime Karaca , Arzu Meriç

https://doi.org/10.52642/susbed.1474138

Öz

Accounting courses are offered at associate, undergraduate, and graduate levels in many Turkish universities. The education students receive provides valuable knowledge for both the business world and academia. In recent years, the accounting profession has expanded beyond record keeping to include various areas of expertise. It is important to consider the level of awareness of these different areas of expertise as it can impact their professional choices and academic success. The study aims to evaluate the awareness levels of accounting specialisation areas among associate, undergraduate, and graduate students of İnönü University and Malatya Turgut Özal University who are taking accounting courses. The analysis of data obtained from 556 students using the questionnaire method revealed that students have a low level of awareness regarding specialisations in accounting. Significant differences in awareness were found based on gender, age, education level, prior accounting education in high school, career aspirations in accounting, and success in accounting courses. The study found that male students, students aged 26 and over, postgraduate students, students who received accounting education in high school, students who plan a career in accounting, and students who think they are successful in accounting courses have a higher awareness level than other students.

Anahtar Kelimeler

Accounting , Accounting Education , Accounting Expertise

Muhasebe Dersi Alan Öğrencilerin Muhasebe Uzmanlık Alanları Farkındalık Düzeyleri: Malatya İli Örneği

Öz

Türkiye'de birçok üniversitede ön lisans, lisans ve yüksek lisans düzeyinde muhasebe dersleri verilmektedir. Öğrencilerin aldıkları eğitim, hem iş dünyası hem de akademi için değerli bilgiler sağlamaktadır. Son yıllarda muhasebe mesleği, kayıt tutmanın ötesine geçerek çeşitli uzmanlık alanlarını içerecek şekilde genişlemiştir. Mesleki seçimlerini ve akademik başarılarını etkileyebileceğinden, öğrencilerin bu farklı uzmanlık alanlarına ilişkin farkındalık düzeylerini dikkate almak önemlidir. Bu çalışma, İnönü Üniversitesi ve Malatya Turgut Özal Üniversitesi'nde muhasebe dersleri alan ön lisans, lisans ve lisansüstü öğrencilerinin farkındalık düzeylerini değerlendirmeyi amaçlamaktadır. Anket yöntemi kullanılarak 556 öğrenciden elde edilen verilerin analizi, öğrencilerin muhasebedeki uzmanlık alanlarına ilişkin farkındalık düzeylerinin düşük olduğunu ortaya koymuştur. Cinsiyet, yaş, eğitim düzeyi, lise muhasebe eğitimi, muhasebede kariyer hedefleri ve muhasebe derslerindeki başarıya göre farkındalıkta anlamlı farklılıklar bulunmuştur. Çalışma, erkek öğrencilerin, 26 yaş ve üzeri öğrencilerin, yüksek lisans öğrencilerinin, lisede muhasebe eğitimi alan öğrencilerin, muhasebe alanında kariyer planlayan öğrencilerin ve muhasebe derslerinde başarılı olduğunu düşünen öğrencilerin farkındalık düzeylerinin diğer öğrencilere göre daha yüksek olduğunu ortaya koymaktadır.

Anahtar Kelimeler

Muhasebe , Muhasebe Eğitimi , Muhasebe Uzmanlığı

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