Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2019, Cilt: 6 Sayı: 4, 184 - 191, 30.12.2019

Öz

Kaynakça

  • Albrecht, W. Steve and Sack, Robert J. (2000). Accounting Education: Charting the Course Through a Perilous Future, Sarasota, FL: The American Accounting Association.
  • Ali, Inalia Mohd, Kamarudin, Khairunnisak, Suriani, Nur Adila, Saad, Nur Zulaikha and Afandi, Zati Arifah M. (2016). Perception of Employers and Educators in Accounting Education, Procedia Economics and Finance, 35, 54- 63.
  • Asonitou, Sofia. (2015). “The Evolution of Accounting Education and the Development of Skills”, 11th Interdisciplinary Workshop On Intangibles, Intellectual Capital and Extra-Financial Information, Athens University of Economics and Business, 17 September 2015.
  • Awayiga, Joseph Y., Onumah, Joseph M. and Tsamenyi, Mathew. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana, Accounting education: an International Journal, Vol. 19, Nos. 1- 2, February- April 2010, 139- 158.
  • Arsoy, Aylin Poroy, Bora, Tuba and Selimoğlu, Seval. (2014). Muhasebe Eğitimindeki Bilgi, Beceri ve Eğitim Tekniklerinin Gerekliliklerine İlişkin Beklentiler: Türkiye’deki Akademisyenlere ve Meslek Mensuplarına Yönelik Bir Araştırma, International Journal of Management Economics and Business, Vol. 10, No. 23, 121- 136.
  • Chaker, Mohammed Naim and Abdullah, Tengku Akbar. (2011). What Accountancy Skills are Acquired at College?, International Journal of Business and Social Science, Vol. 2, No. 18, October 2011, 193- 199.
  • Çürük, Turgut ve Doğan, Zeki.(2001). Muhasebe Eğitiminin İşletmelerin Taleplerini Karşılama Düzeyi: Türkiye Örneği, ODTÜ Gelişme Dergisi, 28 (3- 4), 281- 310.
  • Dağdeviren, İbrahim Ethem, Mirza, Şakir ve Dağdeviren, Fatma. (2016) . Muhasebe Programının Öğrenci Perspektifinden Değerlendirilmesine Yönelik Uşak Üniversitesinde Bir Araştırma, Uluslararası Yönetim İktisat ve İşletme Dergisi, ICARF 16 Özel Sayısı, 491- 505.
  • Francisco, Bill and Kelly, Ann. (2002). Beyong Albrecht and Sack: A Comparison of Accounting Professionals and College Students, American Institute of Certified Public Accountants.
  • Gabric, Daniela and McFadden, Kathleen L. (2001). Student and Employer Perceptions of Desirable Entry-Level Operations Management Skills, Mid- American Journal of Business, Volume 16, Number 1, Spring 2001, 51- 59.
  • Gökçen, Gürbüz. (1998). Uygulamacıların Muhasebe Eğitiminden Beklentileri, Muhasebe Finansman Dergisi, T.C. Marmara Üniversitesi Muhasebe Araştırma Merkezi, Y. 7, S. 9, 43- 50.
  • Greenstein, Marilyn and McKee, Thomas E. (2004). Assurance Practitioners and Educators Self-Perceived IT Knowledge Level: An Empirical Assessment, International Journal of Accounting Information Systems, 5, 213- 243.
  • Ingram, Robert W. and Albright, Thomas L. (2007). Financial Accounting, USA: South-Western Cengage Learning.
  • Jackling, Beverley and De Lange, Paul. (2009). Do Accounting Graduates Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence, Accounting Education: An International Journal, Vol. 18, Nos.4 -5, September- December 2009, 369- 385.
  • Kalmiş Halis ve Yilmaz Berna B. (2004). Lisans Seviyesindeki Muhasebe Eğitiminin Mevcut Durumu Ve Geliştirilmesi İçin Yapılması Gereken Geliştirmeler, XXIII. Türkiye Muhasebe Eğitimi Sempozyumu, 19- 23 Mayıs 2004, Antalya, 1- 15, 2004.
  • Kavanagh, Marie H. and Drennan, Lyndal. (2008) What Skills and Attributes Does an Accounting Graduate need? Evidence from Students Perceptions and Employers Expectations, Accounting and Finance, 48, 249- 300.
  • Kearns, Grover S. (2014). The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective, AIS Educator Journal, Volume 9, Number 1, 24- 40.
  • Kendirli, Selçuk, Ülker, Yakup ve Yamaltdinova, Adilya. (2015). Accounting Education at Faculty of Economic Administrative Science in Kyrgyzstan Universities and Expectation of Students from Accounting Education, A Case Study in Bishkek, Research Journal of Business and Management, Volume: 2, Issue: 1, 52- 68.
  • Klibi, Mohamed Faker and Oussii, Ahmed Atef. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia, International Journal of Business and Management, Vol. 8, No. 8, 118- 132.
  • Lin, Z. Jun, Xiong, Xiaoyan and Lui, Min. (2005). Knowledge Base and Skill Development in Accounting Education: Evidence from China, Journal of Accounting Education, 23, 149- 169.
  • Mohamed, Ehab K.A. ve Lashine, Sherif H. (2003). Accounting Knowledge and Skills and the Challenges of A Global Business Enviroment, Managerial Finance, Volume 29, Number 7, 3- 16.
  • Özdemir, Serkan ve Elitaş, Cemal. (2015). Ön Lisans Muhasebe ve Vergi Bölümü Öğrencilerine Verilen Mesleki Eğitime Genel Bir Bakış: Ege Bölgesi’nde Bir Uygulama, XXXIV. Türkiye Muhasebe Eğitimi Sempozyumu, Mayıs Antalya, 21- 36, 2015.
  • Paratama, Arie. (2015). Bringing The Gap Between Academicians and Practitioners on Accountant Competencies: An Analysis of International Education Standards (IES) Implementation on Indonesia’s Accounting Education, Procedia Social and Behavioral Science, 211, 19- 26.
  • Sin, Samantha and Reid Anna. (2005). Developing Generic Skills in Accounting: Resourcing and Reflecting on Trans-Disciplinary Research and Insights, Australian Association for Research in Education, Conference, 1- 22.
  • Stumke, Olive. (2017). Information Technology in Accoutancy Curricula: Necessity or Afterthought, International Journal of Business and Government Studies, Vol 9, No 2, 121- 135.
  • Sürmeli, Fevzi. (2007). Muhasebe Eğitiminde e-Değişimi Yakalamak, Muhasebe ve Finans Dergisi, Sayı 33, Ocak 2007, 28- 30.
  • Tan, Lin Mei and Fawzi, Laswad. (2017). Employability Skills Required of Accountants, SHS Web of Conference 34, 06001.
  • Tan, Lin Mei, Fowler, Michael B. and Hawkes, Lindsay. (2004). Management Accounting Curricula: Striking a Balance Between The Views of Educators and Practitioners, Accounting Education, 13 (1), 51- 67.
  • Uyar, Ali and Güngörmüş, Ali Haydar. (2011). Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors, Business and Economics Research Journal, Volume 2, Number 3, 33- 49.
  • Zaif, Figen ve Ayanoğlu, Yıldız. (2007). Muhasebe Eğitiminde Kalitenin Arttırılmasında Ders Programlarının Önemi: Türkiye’de Bir İnceleme, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9/ 1, 115- 136.

WHAT SKILLS ACCOUNTING STUDENTS NEED: EVIDENCE FROM STUDENTS’ PERCEPTIONS AND PROFESSIONALS’ EXPECTATIONS

Yıl 2019, Cilt: 6 Sayı: 4, 184 - 191, 30.12.2019

Öz

Purpose- The aim of the study is to identify the skills that should be gained in accounting education according to the perceptions of students and the expectations of professional accountants and to determine whether there is a difference between the opinions of students and professionals.
Methodology- A questionnaire which includes the skills to be gained in accounting education, was applied to the students in different departments where accounting education is given, at Çanakkale Onsekiz Mart University. It was also applied to the accounting professionals registered to Çanakkale Chamber of Certified Public Accountant.
Findings- The results of the study revealed that there were differences between the opinions of students and professional accountants in 11 out of 30 skills that should be included in accounting education.
Conclusion- Although there are similarities between students' perceptions and expectations of professionals, there are some differences. It would be appropriate to review and update the accounting education in line with the expectations considering these differences.

Kaynakça

  • Albrecht, W. Steve and Sack, Robert J. (2000). Accounting Education: Charting the Course Through a Perilous Future, Sarasota, FL: The American Accounting Association.
  • Ali, Inalia Mohd, Kamarudin, Khairunnisak, Suriani, Nur Adila, Saad, Nur Zulaikha and Afandi, Zati Arifah M. (2016). Perception of Employers and Educators in Accounting Education, Procedia Economics and Finance, 35, 54- 63.
  • Asonitou, Sofia. (2015). “The Evolution of Accounting Education and the Development of Skills”, 11th Interdisciplinary Workshop On Intangibles, Intellectual Capital and Extra-Financial Information, Athens University of Economics and Business, 17 September 2015.
  • Awayiga, Joseph Y., Onumah, Joseph M. and Tsamenyi, Mathew. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana, Accounting education: an International Journal, Vol. 19, Nos. 1- 2, February- April 2010, 139- 158.
  • Arsoy, Aylin Poroy, Bora, Tuba and Selimoğlu, Seval. (2014). Muhasebe Eğitimindeki Bilgi, Beceri ve Eğitim Tekniklerinin Gerekliliklerine İlişkin Beklentiler: Türkiye’deki Akademisyenlere ve Meslek Mensuplarına Yönelik Bir Araştırma, International Journal of Management Economics and Business, Vol. 10, No. 23, 121- 136.
  • Chaker, Mohammed Naim and Abdullah, Tengku Akbar. (2011). What Accountancy Skills are Acquired at College?, International Journal of Business and Social Science, Vol. 2, No. 18, October 2011, 193- 199.
  • Çürük, Turgut ve Doğan, Zeki.(2001). Muhasebe Eğitiminin İşletmelerin Taleplerini Karşılama Düzeyi: Türkiye Örneği, ODTÜ Gelişme Dergisi, 28 (3- 4), 281- 310.
  • Dağdeviren, İbrahim Ethem, Mirza, Şakir ve Dağdeviren, Fatma. (2016) . Muhasebe Programının Öğrenci Perspektifinden Değerlendirilmesine Yönelik Uşak Üniversitesinde Bir Araştırma, Uluslararası Yönetim İktisat ve İşletme Dergisi, ICARF 16 Özel Sayısı, 491- 505.
  • Francisco, Bill and Kelly, Ann. (2002). Beyong Albrecht and Sack: A Comparison of Accounting Professionals and College Students, American Institute of Certified Public Accountants.
  • Gabric, Daniela and McFadden, Kathleen L. (2001). Student and Employer Perceptions of Desirable Entry-Level Operations Management Skills, Mid- American Journal of Business, Volume 16, Number 1, Spring 2001, 51- 59.
  • Gökçen, Gürbüz. (1998). Uygulamacıların Muhasebe Eğitiminden Beklentileri, Muhasebe Finansman Dergisi, T.C. Marmara Üniversitesi Muhasebe Araştırma Merkezi, Y. 7, S. 9, 43- 50.
  • Greenstein, Marilyn and McKee, Thomas E. (2004). Assurance Practitioners and Educators Self-Perceived IT Knowledge Level: An Empirical Assessment, International Journal of Accounting Information Systems, 5, 213- 243.
  • Ingram, Robert W. and Albright, Thomas L. (2007). Financial Accounting, USA: South-Western Cengage Learning.
  • Jackling, Beverley and De Lange, Paul. (2009). Do Accounting Graduates Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence, Accounting Education: An International Journal, Vol. 18, Nos.4 -5, September- December 2009, 369- 385.
  • Kalmiş Halis ve Yilmaz Berna B. (2004). Lisans Seviyesindeki Muhasebe Eğitiminin Mevcut Durumu Ve Geliştirilmesi İçin Yapılması Gereken Geliştirmeler, XXIII. Türkiye Muhasebe Eğitimi Sempozyumu, 19- 23 Mayıs 2004, Antalya, 1- 15, 2004.
  • Kavanagh, Marie H. and Drennan, Lyndal. (2008) What Skills and Attributes Does an Accounting Graduate need? Evidence from Students Perceptions and Employers Expectations, Accounting and Finance, 48, 249- 300.
  • Kearns, Grover S. (2014). The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective, AIS Educator Journal, Volume 9, Number 1, 24- 40.
  • Kendirli, Selçuk, Ülker, Yakup ve Yamaltdinova, Adilya. (2015). Accounting Education at Faculty of Economic Administrative Science in Kyrgyzstan Universities and Expectation of Students from Accounting Education, A Case Study in Bishkek, Research Journal of Business and Management, Volume: 2, Issue: 1, 52- 68.
  • Klibi, Mohamed Faker and Oussii, Ahmed Atef. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia, International Journal of Business and Management, Vol. 8, No. 8, 118- 132.
  • Lin, Z. Jun, Xiong, Xiaoyan and Lui, Min. (2005). Knowledge Base and Skill Development in Accounting Education: Evidence from China, Journal of Accounting Education, 23, 149- 169.
  • Mohamed, Ehab K.A. ve Lashine, Sherif H. (2003). Accounting Knowledge and Skills and the Challenges of A Global Business Enviroment, Managerial Finance, Volume 29, Number 7, 3- 16.
  • Özdemir, Serkan ve Elitaş, Cemal. (2015). Ön Lisans Muhasebe ve Vergi Bölümü Öğrencilerine Verilen Mesleki Eğitime Genel Bir Bakış: Ege Bölgesi’nde Bir Uygulama, XXXIV. Türkiye Muhasebe Eğitimi Sempozyumu, Mayıs Antalya, 21- 36, 2015.
  • Paratama, Arie. (2015). Bringing The Gap Between Academicians and Practitioners on Accountant Competencies: An Analysis of International Education Standards (IES) Implementation on Indonesia’s Accounting Education, Procedia Social and Behavioral Science, 211, 19- 26.
  • Sin, Samantha and Reid Anna. (2005). Developing Generic Skills in Accounting: Resourcing and Reflecting on Trans-Disciplinary Research and Insights, Australian Association for Research in Education, Conference, 1- 22.
  • Stumke, Olive. (2017). Information Technology in Accoutancy Curricula: Necessity or Afterthought, International Journal of Business and Government Studies, Vol 9, No 2, 121- 135.
  • Sürmeli, Fevzi. (2007). Muhasebe Eğitiminde e-Değişimi Yakalamak, Muhasebe ve Finans Dergisi, Sayı 33, Ocak 2007, 28- 30.
  • Tan, Lin Mei and Fawzi, Laswad. (2017). Employability Skills Required of Accountants, SHS Web of Conference 34, 06001.
  • Tan, Lin Mei, Fowler, Michael B. and Hawkes, Lindsay. (2004). Management Accounting Curricula: Striking a Balance Between The Views of Educators and Practitioners, Accounting Education, 13 (1), 51- 67.
  • Uyar, Ali and Güngörmüş, Ali Haydar. (2011). Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors, Business and Economics Research Journal, Volume 2, Number 3, 33- 49.
  • Zaif, Figen ve Ayanoğlu, Yıldız. (2007). Muhasebe Eğitiminde Kalitenin Arttırılmasında Ders Programlarının Önemi: Türkiye’de Bir İnceleme, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9/ 1, 115- 136.
Toplam 30 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans, İşletme
Bölüm Articles
Yazarlar

Feyza Derekoy 0000-0003-1508-7498

Yayımlanma Tarihi 30 Aralık 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 6 Sayı: 4

Kaynak Göster

APA Derekoy, F. (2019). WHAT SKILLS ACCOUNTING STUDENTS NEED: EVIDENCE FROM STUDENTS’ PERCEPTIONS AND PROFESSIONALS’ EXPECTATIONS. Journal of Economics Finance and Accounting, 6(4), 184-191.

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