Skills That Future Accounting Professionals Should Have: Analysis of The Outcomes of Higher Education Programs To Become an Accounting Professional

Yıl 2022, Cilt: 25 Sayı: Özel Sayı, 497 - 510, 22.09.2022

Saime Önce , Gülşen Çavuş

https://doi.org/10.29249/selcuksbmyd.1137721

Cited By: 2

Öz

New technology, competitiveness, dynamism and the changes in the business world that come with Industry 4.0 have all revealed the need for new competencies. This study aimed to analyze the outputs of higher education programs, which are required to be graduated to be an accounting professional in higher education institutions in Turkey, in the context of the competencies expected from future accounting professionals. The program outputs of the undergraduate departments that need to be graduated to become accounting professionals were analyzed with the content analysis technique using the NVivo 12 package program. At the end of the analysis, it has been determined to what extent the competencies that the future accounting professionals should have in the context of Industry 4.0 are included in the program outputs. The findings show that higher education institutions are aware of the importance of personal competencies in today's competitive world and it is important to train graduates with an optimal competency balance. Our research will help to provide a roadmap to align accounting education with developments in the world, to change, update or focus on teaching and learning approaches according to the requirements in the context of Industry 4.0.

Anahtar Kelimeler

Digital Technologies, Digital Skills, Soft Skills, Industry 4.0, Accountant, Accounting Education

Geleceğin Muhasebe Profesyonellerinin Sahip Olması Gereken Yetkinlikler: Muhasebe Profesyoneli Olabilmek İçin Mezun Olunması Gereken Yükseköğretim Program Çıktılarının Analizi

Öz

Yeni teknoloji, rekabet gücü, dinamizm ve Endüstri 4.0’la birlikte gelen iş dünyasındaki değişikliklerin tümü yeni yetkinliklere duyulan ihtiyacı ortaya çıkarmıştır. Bu araştırmada; Türkiye’de yükseköğretim kurumlarında muhasebe profesyoneli olmak için mezun olunması gereken yükseköğretim program çıktılarının, geleceğin muhasebe profesyonellerinden beklenen yetkinlikler bağlamında analiz edilmesi amaçlanmaktadır. Muhasebe profesyoneli olmak için mezun olunması gereken lisans program çıktıları NVivo 12 paket programı kullanılarak, içerik analizi tekniği ile analiz edilmiştir. Analiz sonunda program çıktılarında Endüstri 4.0 bağlamında geleceğin muhasebe profesyonellerinin sahip olması gereken yetkinliklerin ne derece yer aldığı tespit edilmiştir. Elde edilen bulgular, yükseköğretim kurumlarının günümüzün rekabetçi dünyasında kişiye özgü yetkinliklerin öneminin farkında olduğunu ve optimal bir yetkinlik dengesine sahip mezunlar yetiştirmenin önemli olduğunu göstermektedir. Araştırmamız, muhasebe eğitimini dünyadaki gelişmelerle uyumlu hale getirmek için bir yol haritası sunmak, öğretme ve öğrenme yaklaşımlarını, Endüstri 4.0 bağlamındaki gereksinimlere göre değiştirmek, güncellemek veya odak noktasını belirlemede yardımcı olacaktır.

Anahtar Kelimeler

Dijital Teknolojiler, Dijital Yetkinlikler, Kişiye Özgü Yetkinlikler, Endüstri 4.0, Muhasebeci, Muhasebe Eğitimi

Kaynakça

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