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Son dönemde muhasebe bilim alanında meydana gelen gelişmeler ile birlikte muhasebe mesleğinde; bağımsız denetim, iç denetim, iç kontrol, değerleme ve derecelendirme, sürdürülebilirlik muhasebesi ve entegre raporlama, muhasebe bilgi sistemi uzmanlığı, adli muhasebe uzmanlığı, arabulucuk, bilirkişilik gibi yeni uzmanlık alanlarının ortaya çıktığı görülmektedir. Bu çalışmanın öncelikli amacı üniversitelerin lisans ve önlisans bölümlerinde muhasebe eğitimi alan öğrencilerin muhasebe alanındaki bu yeni uzmanlık alanları hakkındaki farkındalık düzeyinin tespit edilmesidir. Bunun yanında muhasebedeki yeni uzmanlık alanları konusundaki farkındalık düzeyinin muhasebe derslerine karşı olan tutum üzerindeki etkisinin belirlenmesi amaçlanmıştır. Çalışma sonucunda muhasebedeki yeni uzmanlık alanları hakkındaki farkındalık düzeyinin düşük olduğu tespit edilmiştir. Bununla birlikte lisede muhasebe eğitimi alan, daha önce muhasebe tecrübesi olan, muhasebe kariyerine devam etmek isteyen öğrencilerinin diğerlerine göre farkındalık düzeylerinin anlamlı şekilde farklılaştığı tespit edilmiştir. Ayrıca muhasebedeki yeni uzmanlık alanları konusundaki farkındalık düzeyinin muhasebe derslerine bakışı olumlu yönde etkilediği sonucuna ulaşılmıştır.
With the developments in the field of accounting science in recent period, in the accounting profession; independent audit, internal audit, internal control, assessment and rating, sustainability accounting and integrated reporting, accounting information system expertise, judicial accounting expertise, mediation, knowledge personality, new fields of expertise appeared. The primary purpose of this study is to identify the level of awareness of students who receive accounting education in the bachelor and pre-graduate departments of the universities about these new areas of expertise in the accounting field. In addition, it is intended to determine the impact of the level of awareness on the new fields of expertise in accounting on the attitude towards accounting courses. The study found that the level of awareness about the new fields of expertise in the accounting was low. However, it has been found that the level of awareness of students who have received accounting education at high school, who have previously accounting experience, who wish to continue their accounting career significantly vary from others. It has also been concluded that the level of awareness of the new fields of expertise in accounting has a positive impact on the view of accounting courses.
With the recent developments in the field of accounting science, it is seen that new areas of expertise such as independent auditing, internal auditing, internal control, company valuation, sustainability accounting, integrated reporting, accounting information system expertise, forensic accounting expertise, mediation, expertise have emerged in the accounting profession. The primary aim of this study is to determine the level of awareness of the students who receive accounting education in undergraduate and associate degree departments of universities about these new areas of expertise in the field of accounting. In addition, it is aimed to determine the effect of awareness level on new areas of expertise in accounting on the attitude towards accounting courses. As a result of the study, it has been determined that the level of awareness about new areas of expertise in accounting is low. In addition, it was determined that the awareness levels of the students who received accounting education in high school, had previous accounting experience and wanted to continue their accounting career differed significantly from others. In addition, it was concluded that the level of awareness on new areas of expertise in accounting positively affects the view of accounting courses.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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