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DEVLET ÜNİVERSİTELERİNDE VERİLEN MUHASEBE EĞİTİMİ İLE ULUSLARARASI MUHASEBE EĞİTİMİ STANDARTLARI ÜZERİNE MUKAYESELİ BİR İNCELEME: EGE BÖLGESİ ÖRNEĞİ

Year 2019, Volume: 21 Issue: 4, 1037 - 1060, 29.12.2019

Burak Özdoğan , Batuhan Fatih Mollaoğulları

https://doi.org/10.31460/mbdd.584982
Cited By: 2

Abstract

Muhasebe mesleğinde mesleki eğitimin en üst kalitede verilebilmesi
amacıyla hazırlanan Uluslararası Eğitim Standartları, aday meslek mensuplarının
kazanması gereken yetkinlikleri içermektedir. Bu çalışma ile 2 No’lu
Uluslararası Eğitim Standardı kapsamında belirlenen teknik yetkinliklere ve bu
yetkinliklerin göstergesi olarak yayımlanan öğrenme çıktılarına, Ege
Bölgesi’ndeki devlet üniversitelerinde verilen muhasebe eğitiminin uyumluluğu
irdelenmiştir. Sonuç olarak araştırmaya dahil edilen üniversiteler kapsamında
değerlendirildiğinde, Türkiye’de muhasebe eğitiminin, standartlarca belirlenen
yetkinlik ve öğrenme çıktılarını tamamen karşılayamadığı tespit edilmiştir. 

Keywords

Yetkinlik Muhasebe Eğitimi Uluslararası Eğitim Standartları IES2

References

  • Abbasi, N. 2013. Competency Approach to Accounting Education: A Global View. Journal of Finance and Accountancy, 13(1), 1-18.
  • ACCA 2016. Drivers of Change and Future Skills, London. http://www.accaglobal.com/content/dam/members-beta/docs/ea-patf-drivers-of-change-and-future-skills.pdf, (Erişim Tarihi: 23.07.2018).
  • AICPA 2018. AICPA Pre-Certification Core Competency Framework. https://www.aicpa.org/interestareas/accountingeducation/resources/corecompetency.html, (Erişim Tarihi: 24.07.2018).
  • Acemoglu, D. ve D. Autor. 2011. Skills, Tasks and Technologies: Implications for Employment and Earnings, In Handbook of Labor Economics (Vol. 4, pp. 1043-1171). Elsevier.
  • Boyce, G. 2004. Critical Accounting Education: Teaching and Learning Outside The Circle, Critical Perspectives on Accounting, 15(4-5), 565-586.
  • Can, A. V. ve Ş. D. Demirci. 2016. Uluslararası Muhasebe Eğitim Standardı 2 Muhasebe Eğitim Programlarının İçeriğine Uyum: Sakarya Üniversitesi Örneği. Uluslararası Yönetim İktisat ve İşletme Dergisi, 30, 319-338.
  • Chabrak, N. ve R. Craig. 2013. Student Imaginings, Cognitive Dissonance and Critical Thinking, Critical Perspectives on Accounting, 24(2), 91-104.
  • Chaplin, S. 2017. Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?, Australian Accounting Review, 27(1), 61-70.
  • Chu, S. ve H. Man. 2012. History of Accounting Education, Journal of Higher Education Theory and Practice, 12(1), 119-128.
  • CICA 1996. The Inter-Institute Vision Task Force, http://web.archive.org/web/19971120074809/http://www.cica.ca:80/new/vision/pdf/vision.pdf, (Erişim Tarihi: 23.08.2018).
  • CICA 2012. The UFE candidates' competency map: Understanding the professional competencies evaluated on the UFE, http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.359.5808&rep=rep1&type=pdf , (Erişim Tarihi: 23.07.2018).
  • Crawford, L.; Helliar, C.; Monk, E. ve M. Veneziani. 2014. International Accounting Education Standards Board: Organisational Legitimacy Within the Field of Professional Accountancy Education, in Accounting Forum (Vol. 38, No. 1, pp. 67-89). Elsevier.
  • Çubukçu, S. 2012. Uluslararası Muhasebe Eğitimi Standartları Komitesi Düzenlemeleri Çerçevesinde Etik Eğitimine İlişkin Durum Analizi, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12(1), 103-116.
  • Edwards, D. J.; Pärn, E.; Love, P. E. ve H. El-Gohary. 2017. Research Note: Machinery, Manumission, and Economic Machinations, Journal of Business Research, 70, 391-394.
  • Frey, C. B. ve M. A. Osborne. 2017. The Future of Employment: How Susceptible are Jobs to Computerisation?, Technological Forecasting and Social Change, 114, 254-280.
  • Gökten, P. O. ve S. Gökten. 2016. Uluslararası Eğitim Standartlarına Genel Bakış: Geçerliğinin Türkiye Açısından Değerlendirilmesi, Gazi Üniversitesi Sosyal Bilimler Dergisi, 3(6), 49-66.
  • Hacirüstemoğlu, R. 2009. Türkiye'de Muhasebe Eğitimi için On Yıllık Hedefler, Muhasebe Bilim Dünyası, 11(3), 19-31.
  • Herawati, S. D. 2012. Review of the Learning Method in the Accountancy Profession Education (APE) Programs and Connection to the Students Soft Skills Development, Procedia-Social and Behavioral Sciences, 57, 155-162.
  • Hopper, T. 2013. Making Accounting Degrees Fit for a University, Critical Perspectives on Accounting, 24(2), 127-135.
  • Howieson, B.; Hancock, P.; Segal, N.; Kavanagh, M.; Tempone, I. ve J. Kent. 2014. Who Should Teach What? Australian Perceptions of the Roles of Universities and Practice in the Education of Professional Accountants, Journal of Accounting Education, 32(3), 259-275.
  • IAESB 2017. Handbook of International Education Pronouncements. 2017 Edition, http://www.ifac.org/publications-resources/2017-handbook-international-education-pronouncements, (Erişim Tarihi: 30.07.2018).
  • Jackling, B. ve P. De Lange. 2009. Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence, Accounting Education: An International Journal, 18(4-5), 369-385.
  • Kim, Y. J.; Kim, K. ve S. Lee. 2017. The Rise of Technological Unemployment and Its Implications on The Future Macroeconomic Landscape, Futures, 87, 1-9.
  • Lawson, R. A.; Blocher, E. J.; Brewer, P. C.; Cokins, G.; Sorensen, J. E.; Stout, D. E.; ... ve M. J. Wouters. 2013. Focusing Accounting Curricula on Students' Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education, Issues in Accounting Education, 29(2), 295-317.
  • Lawson, R. A.; Blocher, E. J.; Brewer, P. C.; Cokins, G.; Sorensen, J. E.; Stout, D. E.; ... ve M. J Wouters. 2015. Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149-171.
  • Murphy, B. 2017. Professional Competence and Continuing Professional Development in Accounting: Professional Practice vs. Non-Practice, Accounting Education, 26(5-6), 482-500.
  • Musov, M. 2017. It Doesn't Matter How We Assess the Competencies in Accounting Education?, Economic Alternatives, Issue 3, pp. 429-448.
  • Özbirecikli, M. ve A. Pastacıgil. 2009. Türkiye’de Muhasebeci Eğitiminin Gelişim Süreci: IFAC Standartları ile Mukayeseli Bir İnceleme, Muhasebe ve Finansman Dergisi, (41), 82-97.
  • Pathways Commission 2012. Charting a National Strategy for the Next Generation of Accountants, AAA and AICPA, 12-13.
  • Russel, K., A. ve C. S. Smith. 2003. Accounting Education's Role in Corporate Malfeasance. Strategic Finance, 85(6), 47-51.
  • Sharifi, M.; McCombs, G. B.; Fraser, L.. L. ve R. K. McCabe. 2009. Structuring a Competency-Based Accounting Communication Course at The Graduate Level, Business Communication Quarterly, 72(2), 177-199.
  • Sugahara, S. ve G. Boland. 2011. Effects of Exposure to the International Education Standards on Perceived Importance of The Global Harmonization of Accounting Education Among Japanese Accounting Academics, Advances in Accounting, 27(2), 382-389.
  • Tempone, I.; Kavanagh, M.; Segal, N.; Hancock, P. ve B. Howieson. 2012. Desirable Generic Attributes for Accounting Graduates into the Twenty-First Century: The Views of Employers, Accounting Research Journal, 25(1), 41-55.
  • Tosunoğlu, B.; Cengiz, S. ve Z. Anadolu. 2018. Uluslararası Muhasebe Eğitimi Standartları Kapsamında Muhasebe Eğitiminin Türkiye’deki Akademisyenler ve Muhasebe Meslek Mensupları Açısından İncelenmesi, Optimum: Ekonomi ve Yönetim Bilimleri Dergisi, 5(2).
  • Towers-Clark, J. 2015. Undergraduate Accounting Students: Prepared for The Workplace?, Journal of International Education in Business, 8(1), 37-48.
  • Uyar, S. 2008. Uluslararası Eğitim Standartları (IES) ve Akdeniz Üniversitesi'nde Muhasebe Eğitimi, Muhasebe Bilim Dünyası, 10(1).
  • WEF. 2016. The Future of Jobs: Employment, Skills and Workforce Strategy for The Fourth İndustrial Revolution, in World Economic Forum, (January).
  • Wells, M. 1999. The Skills and Competencies of Accountants, Accounting Education For the 21st Century: The Global Challenges, International Association for Accounting Education and Research Tarrytown, New York.
  • Wessels, P, L. 2005. Critical Information and Communication Technology (ICT) Skills for Professional Accountants, Meditari accountancy research, 13(1), 87-103.
  • Zaif, F. ve Y. Ayanoğlu. 2007. Muhasebe Eğitiminde Kalitenin Arttırılmasında Ders Programlarının Önemi: Türkiye’de Bir İnceleme, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1), 115-136.

Year 2019, Volume: 21 Issue: 4, 1037 - 1060, 29.12.2019

Burak Özdoğan , Batuhan Fatih Mollaoğulları

https://doi.org/10.31460/mbdd.584982
Cited By: 2

Abstract

References

  • Abbasi, N. 2013. Competency Approach to Accounting Education: A Global View. Journal of Finance and Accountancy, 13(1), 1-18.
  • ACCA 2016. Drivers of Change and Future Skills, London. http://www.accaglobal.com/content/dam/members-beta/docs/ea-patf-drivers-of-change-and-future-skills.pdf, (Erişim Tarihi: 23.07.2018).
  • AICPA 2018. AICPA Pre-Certification Core Competency Framework. https://www.aicpa.org/interestareas/accountingeducation/resources/corecompetency.html, (Erişim Tarihi: 24.07.2018).
  • Acemoglu, D. ve D. Autor. 2011. Skills, Tasks and Technologies: Implications for Employment and Earnings, In Handbook of Labor Economics (Vol. 4, pp. 1043-1171). Elsevier.
  • Boyce, G. 2004. Critical Accounting Education: Teaching and Learning Outside The Circle, Critical Perspectives on Accounting, 15(4-5), 565-586.
  • Can, A. V. ve Ş. D. Demirci. 2016. Uluslararası Muhasebe Eğitim Standardı 2 Muhasebe Eğitim Programlarının İçeriğine Uyum: Sakarya Üniversitesi Örneği. Uluslararası Yönetim İktisat ve İşletme Dergisi, 30, 319-338.
  • Chabrak, N. ve R. Craig. 2013. Student Imaginings, Cognitive Dissonance and Critical Thinking, Critical Perspectives on Accounting, 24(2), 91-104.
  • Chaplin, S. 2017. Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?, Australian Accounting Review, 27(1), 61-70.
  • Chu, S. ve H. Man. 2012. History of Accounting Education, Journal of Higher Education Theory and Practice, 12(1), 119-128.
  • CICA 1996. The Inter-Institute Vision Task Force, http://web.archive.org/web/19971120074809/http://www.cica.ca:80/new/vision/pdf/vision.pdf, (Erişim Tarihi: 23.08.2018).
  • CICA 2012. The UFE candidates' competency map: Understanding the professional competencies evaluated on the UFE, http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.359.5808&rep=rep1&type=pdf , (Erişim Tarihi: 23.07.2018).
  • Crawford, L.; Helliar, C.; Monk, E. ve M. Veneziani. 2014. International Accounting Education Standards Board: Organisational Legitimacy Within the Field of Professional Accountancy Education, in Accounting Forum (Vol. 38, No. 1, pp. 67-89). Elsevier.
  • Çubukçu, S. 2012. Uluslararası Muhasebe Eğitimi Standartları Komitesi Düzenlemeleri Çerçevesinde Etik Eğitimine İlişkin Durum Analizi, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12(1), 103-116.
  • Edwards, D. J.; Pärn, E.; Love, P. E. ve H. El-Gohary. 2017. Research Note: Machinery, Manumission, and Economic Machinations, Journal of Business Research, 70, 391-394.
  • Frey, C. B. ve M. A. Osborne. 2017. The Future of Employment: How Susceptible are Jobs to Computerisation?, Technological Forecasting and Social Change, 114, 254-280.
  • Gökten, P. O. ve S. Gökten. 2016. Uluslararası Eğitim Standartlarına Genel Bakış: Geçerliğinin Türkiye Açısından Değerlendirilmesi, Gazi Üniversitesi Sosyal Bilimler Dergisi, 3(6), 49-66.
  • Hacirüstemoğlu, R. 2009. Türkiye'de Muhasebe Eğitimi için On Yıllık Hedefler, Muhasebe Bilim Dünyası, 11(3), 19-31.
  • Herawati, S. D. 2012. Review of the Learning Method in the Accountancy Profession Education (APE) Programs and Connection to the Students Soft Skills Development, Procedia-Social and Behavioral Sciences, 57, 155-162.
  • Hopper, T. 2013. Making Accounting Degrees Fit for a University, Critical Perspectives on Accounting, 24(2), 127-135.
  • Howieson, B.; Hancock, P.; Segal, N.; Kavanagh, M.; Tempone, I. ve J. Kent. 2014. Who Should Teach What? Australian Perceptions of the Roles of Universities and Practice in the Education of Professional Accountants, Journal of Accounting Education, 32(3), 259-275.
  • IAESB 2017. Handbook of International Education Pronouncements. 2017 Edition, http://www.ifac.org/publications-resources/2017-handbook-international-education-pronouncements, (Erişim Tarihi: 30.07.2018).
  • Jackling, B. ve P. De Lange. 2009. Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence, Accounting Education: An International Journal, 18(4-5), 369-385.
  • Kim, Y. J.; Kim, K. ve S. Lee. 2017. The Rise of Technological Unemployment and Its Implications on The Future Macroeconomic Landscape, Futures, 87, 1-9.
  • Lawson, R. A.; Blocher, E. J.; Brewer, P. C.; Cokins, G.; Sorensen, J. E.; Stout, D. E.; ... ve M. J. Wouters. 2013. Focusing Accounting Curricula on Students' Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education, Issues in Accounting Education, 29(2), 295-317.
  • Lawson, R. A.; Blocher, E. J.; Brewer, P. C.; Cokins, G.; Sorensen, J. E.; Stout, D. E.; ... ve M. J Wouters. 2015. Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149-171.
  • Murphy, B. 2017. Professional Competence and Continuing Professional Development in Accounting: Professional Practice vs. Non-Practice, Accounting Education, 26(5-6), 482-500.
  • Musov, M. 2017. It Doesn't Matter How We Assess the Competencies in Accounting Education?, Economic Alternatives, Issue 3, pp. 429-448.
  • Özbirecikli, M. ve A. Pastacıgil. 2009. Türkiye’de Muhasebeci Eğitiminin Gelişim Süreci: IFAC Standartları ile Mukayeseli Bir İnceleme, Muhasebe ve Finansman Dergisi, (41), 82-97.
  • Pathways Commission 2012. Charting a National Strategy for the Next Generation of Accountants, AAA and AICPA, 12-13.
  • Russel, K., A. ve C. S. Smith. 2003. Accounting Education's Role in Corporate Malfeasance. Strategic Finance, 85(6), 47-51.
  • Sharifi, M.; McCombs, G. B.; Fraser, L.. L. ve R. K. McCabe. 2009. Structuring a Competency-Based Accounting Communication Course at The Graduate Level, Business Communication Quarterly, 72(2), 177-199.
  • Sugahara, S. ve G. Boland. 2011. Effects of Exposure to the International Education Standards on Perceived Importance of The Global Harmonization of Accounting Education Among Japanese Accounting Academics, Advances in Accounting, 27(2), 382-389.
  • Tempone, I.; Kavanagh, M.; Segal, N.; Hancock, P. ve B. Howieson. 2012. Desirable Generic Attributes for Accounting Graduates into the Twenty-First Century: The Views of Employers, Accounting Research Journal, 25(1), 41-55.
  • Tosunoğlu, B.; Cengiz, S. ve Z. Anadolu. 2018. Uluslararası Muhasebe Eğitimi Standartları Kapsamında Muhasebe Eğitiminin Türkiye’deki Akademisyenler ve Muhasebe Meslek Mensupları Açısından İncelenmesi, Optimum: Ekonomi ve Yönetim Bilimleri Dergisi, 5(2).
  • Towers-Clark, J. 2015. Undergraduate Accounting Students: Prepared for The Workplace?, Journal of International Education in Business, 8(1), 37-48.
  • Uyar, S. 2008. Uluslararası Eğitim Standartları (IES) ve Akdeniz Üniversitesi'nde Muhasebe Eğitimi, Muhasebe Bilim Dünyası, 10(1).
  • WEF. 2016. The Future of Jobs: Employment, Skills and Workforce Strategy for The Fourth İndustrial Revolution, in World Economic Forum, (January).
  • Wells, M. 1999. The Skills and Competencies of Accountants, Accounting Education For the 21st Century: The Global Challenges, International Association for Accounting Education and Research Tarrytown, New York.
  • Wessels, P, L. 2005. Critical Information and Communication Technology (ICT) Skills for Professional Accountants, Meditari accountancy research, 13(1), 87-103.
  • Zaif, F. ve Y. Ayanoğlu. 2007. Muhasebe Eğitiminde Kalitenin Arttırılmasında Ders Programlarının Önemi: Türkiye’de Bir İnceleme, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1), 115-136.
There are 40 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Burak Özdoğan 0000-0002-8504-5085

Batuhan Fatih Mollaoğulları 0000-0002-7218-1299

Publication Date December 29, 2019
Submission Date July 1, 2019
Published in Issue Year 2019 Volume: 21 Issue: 4

Cite

APA Özdoğan, B., & Mollaoğulları, B. F. (2019). DEVLET ÜNİVERSİTELERİNDE VERİLEN MUHASEBE EĞİTİMİ İLE ULUSLARARASI MUHASEBE EĞİTİMİ STANDARTLARI ÜZERİNE MUKAYESELİ BİR İNCELEME: EGE BÖLGESİ ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi, 21(4), 1037-1060. https://doi.org/10.31460/mbdd.584982

Cited By

Cumhuriyet Döneminde Muhasebe Eğitimindeki Gelişmelerin Değerlendirilmesi
Anadolu Üniversitesi Sosyal Bilimler Dergisi
https://doi.org/10.18037/ausbd.1316542
Türk ve Amerikan Üniversitelerinde Okutulan Muhasebe ve Teknoloji Derslerinin Uluslararası Muhasebe Eğitim Standardı (IES 2) Açısından Karşılaştırılması
Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi
https://doi.org/10.29249/selcuksbmyd.1128937

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