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
Kaynakça
- 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu
- Ayboğa, H. (2003). Globalleşme Sürecinde Ülkemizde Muhasebe Mesleği ve Meslek Mensuplarının Eğitimi. T.C.Marmara Üniversitesi İİBF Dergisi, 18(1), 327-359
- Boyce, G. Narayanan, V., Greer, S. & Blair, B. (2019). Taking the Pulse of Accounting Education Reform: Liberal Education, Sociological Perspectives, and Exploring Ways Forward. Accounting Education, 28(3), 274-303
- Chulian, M.F. (2011). Constructing New Accountants: The Role of Sustainability Education. Revista de Contabilidad. 14(1), 241-265
- FEE- Federation of European Accountants. (2008). Call for Action: Need to Increase Education in Sustainability for Accountants and Management!. https://www.accountancyeurope.eu/wp-content/uploads/Call_for_Action_-_Education_in_Sustainability_0811131200950850.pdf
- Güney, A. ve Damar, A. (2016). Sustainability in Accounting Education. IBANESS Conference Series – Prilep / Republic of Macedonia
- Hazelton, J & Haigh, M. (2010). Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study. Accounting Education: an International Journal. 19(1–2), 159–178
- IFAC. (2011). Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success. https://www.ifac.org/about-ifac/professional-accountants-business/publications/competent-and-versatile-how-professional-accountants-business-drive-sustainable-success-4 (01.12.2019)
- IFAC. (2019a). A Vision for the CFO&Finance Function-From Accounting for he Balance Sheet to Accounting for he Business&Value Creation. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/vision-cfo-finance-function (01.12.2019)
- IFAC. (2019b). Future Fit Accountants- CFO & Fınance Functıon Roles For The Next Decade. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/future-fit-accountants-roles-next-decade (25.11.2019) IFAC-IAESB. (2017). Handbook of International Education Pronouncements.
- IIRC-International Integrated Reporting Council. (2013). International Integrated Reporting Framework.
- Institute of Management Accountants-IMA. (2018). Sustainability CFO: The CFO of the Future?. https://www.imanet.org/insights-and-trends/external-reporting-and-disclosure-management/sustainability-cfo-the-cfo-of-the-future?ssopc=1 (11.11.2019)
- King, M.E. (2017). Why a CFO is the True Change Maker Inside a Company-From Chief Financial Officer to Chief Value Officer. CPA Journal, https://www.cpajournal.com/2017/10/04/why-a-cfo-is-the-true-change-maker-inside-a-company-cpe-season/ (20.11.2019)
- Mburayi, L. & Wall, T. (2018). Sustainability in the Professional Accounting and Finance Curriculum: an Exploration. Higher Education, Skills and Work Based Learning, 8(3), 291-311.
- Onyango, S. Muchina, S.W. & Ng’ang’a, S.I. (2018). Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages. International Business and Accounting Research Journal. 2(1), 1-12
- Peyrovan, A. (2019). Sustainability and Accounting Education: The Students’ Perspective. University of Gotherburg Scholl of Business, Economics an Law. Master Degree Thesis YÖK Atlas. https://yokatlas.yok.gov.tr/
- Zulkifli, N. (2011). Social and Environmental Accounting Education and Sustainability: Educators’ Perspective. Journal of Social Sciences. 7(1), 76-89 https://thescipub.com/pdf/10.3844/jssp.2011.76.89 (10.12.2019)
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
- 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu
- Ayboğa, H. (2003). Globalleşme Sürecinde Ülkemizde Muhasebe Mesleği ve Meslek Mensuplarının Eğitimi. T.C.Marmara Üniversitesi İİBF Dergisi, 18(1), 327-359
- Boyce, G. Narayanan, V., Greer, S. & Blair, B. (2019). Taking the Pulse of Accounting Education Reform: Liberal Education, Sociological Perspectives, and Exploring Ways Forward. Accounting Education, 28(3), 274-303
- Chulian, M.F. (2011). Constructing New Accountants: The Role of Sustainability Education. Revista de Contabilidad. 14(1), 241-265
- FEE- Federation of European Accountants. (2008). Call for Action: Need to Increase Education in Sustainability for Accountants and Management!. https://www.accountancyeurope.eu/wp-content/uploads/Call_for_Action_-_Education_in_Sustainability_0811131200950850.pdf
- Güney, A. ve Damar, A. (2016). Sustainability in Accounting Education. IBANESS Conference Series – Prilep / Republic of Macedonia
- Hazelton, J & Haigh, M. (2010). Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study. Accounting Education: an International Journal. 19(1–2), 159–178
- IFAC. (2011). Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success. https://www.ifac.org/about-ifac/professional-accountants-business/publications/competent-and-versatile-how-professional-accountants-business-drive-sustainable-success-4 (01.12.2019)
- IFAC. (2019a). A Vision for the CFO&Finance Function-From Accounting for he Balance Sheet to Accounting for he Business&Value Creation. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/vision-cfo-finance-function (01.12.2019)
- IFAC. (2019b). Future Fit Accountants- CFO & Fınance Functıon Roles For The Next Decade. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/future-fit-accountants-roles-next-decade (25.11.2019) IFAC-IAESB. (2017). Handbook of International Education Pronouncements.
- IIRC-International Integrated Reporting Council. (2013). International Integrated Reporting Framework.
- Institute of Management Accountants-IMA. (2018). Sustainability CFO: The CFO of the Future?. https://www.imanet.org/insights-and-trends/external-reporting-and-disclosure-management/sustainability-cfo-the-cfo-of-the-future?ssopc=1 (11.11.2019)
- King, M.E. (2017). Why a CFO is the True Change Maker Inside a Company-From Chief Financial Officer to Chief Value Officer. CPA Journal, https://www.cpajournal.com/2017/10/04/why-a-cfo-is-the-true-change-maker-inside-a-company-cpe-season/ (20.11.2019)
- Mburayi, L. & Wall, T. (2018). Sustainability in the Professional Accounting and Finance Curriculum: an Exploration. Higher Education, Skills and Work Based Learning, 8(3), 291-311.
- Onyango, S. Muchina, S.W. & Ng’ang’a, S.I. (2018). Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages. International Business and Accounting Research Journal. 2(1), 1-12
- Peyrovan, A. (2019). Sustainability and Accounting Education: The Students’ Perspective. University of Gotherburg Scholl of Business, Economics an Law. Master Degree Thesis YÖK Atlas. https://yokatlas.yok.gov.tr/
- Zulkifli, N. (2011). Social and Environmental Accounting Education and Sustainability: Educators’ Perspective. Journal of Social Sciences. 7(1), 76-89 https://thescipub.com/pdf/10.3844/jssp.2011.76.89 (10.12.2019)
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Temmuz 2020 |
| Gönderilme Tarihi | 12 Şubat 2020 |
| Yayımlandığı Sayı | Yıl 2020 Cilt: 11 Sayı: 3 |
