Sustainability in Accounting Curriculum of Turkey Higher Education Institutions

Öz

Nowadays, sustainability and sustainable development objectives should become the focus of all operations. As a result of this requirement, the roles expected from the professional accountant and the competencies required by the professional accountant have changed. It is stated that professional accountants have important roles in creating value, maintaining value and reporting for all capital elements. In order to carry out these roles successfully, professional accountants should be trained in sustainability issues. In this study, it is aimed to examine the existence, number and intensity of courses related to sustainability in accounting curricula of higher education institutions in our country. For this purpose, criterion words related to sustainability themes were determined and accounting curricula were subjected to content analysis with Maxqda 2020 program using criterion words. According to the results of the analysis, it can be said that the number of courses related to sustainability has a very low percentage of the total number of courses in the curriculum.

Anahtar Kelimeler

• Accounting education
• professional accountant
• Türkiye
• higher education

Öz

Günümüzde, sürdürülebilirlik ve sürdürülebilir kalkınma amaçları tüm faaliyetlerin odak noktası haline gelmiştir. Bunun bir sonucu olarak, muhasebe meslek mensubundan beklenen roller, muhasebe meslek mensubunun sahip olması gereken yetkinlikler de değişmiştir. Muhasebe meslek mensuplarının tüm sermaye unsurları için değer yaratma, yaratılan değeri sürdürme ve raporlamada önemli rolleri olduğu ifade edilmektedir. Bu rollerin başarıyla yürütülmesi için muhasebe meslek mensuplarının sürdürülebilirlik konularında da eğitim alması gerekmektedir. Bu çalışmada, Ülkemizde yükseköğretim kurumları muhasebe müfredatlarında sürdürülebilirliğe ilişkin derslerin varlığı, sayısı ve yoğunluğunun incelenmesi amaçlanmıştır. Bu amaç doğrultusunda, sürdürülebilirlik temalarına ilişkin ölçüt kelimeler belirlenmiş, muhasebe müfredatları belirlenen ölçüt kelimeler kullanılarak Maxqda 2020 programı ile içerik analizine tabi tutulmuştur. Analiz sonuçlarına göre, sürdürülebilirliğe ilişkin ders sayısının müfredatta bulunan toplam ders sayısının çok düşük bir yüzdesine sahip olduğu söylenebilir.

Anahtar Kelimeler

• muhasebe eğitimi
• muhasebe meslek mensubu
• Türkiye
• yükseköğretim

Kaynakça

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