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İşletmeler ve toplum açısından önemli bir görevi üstlenen ve saygın bir kariyer mesleği olan muhasebecilik mesleğinin mevcut durumunun araştırıldığı bu çalışmada Türkiye’de muhasebe meslek mensuplarının illere göre dağılımına odaklanılmıştır. İlk olarak muhasebe mesleğinde gelinen aşama ile birlikte meslekte kullanılan unvanlar, mesleğe giriş şartları ile meslek mensupları ile ilgili ayrıntılı bilgilere yer verilmiştir. Araştırma kısmında serbest muhasebeci (SM), serbest muhasebeci mali müşavir (SMMM) ve yeminli mali müşavir (YMM) olarak faaliyette bulunma yetkisine sahip meslek mensuplarının il bazında yoğunlukları tespit edilmiştir. Araştırmanın oransal analiz kısmında meslek mensuplarının nüfus ve vergi mükellefleri açısından il bazında ortalama yoğunlukları tespit edilmiştir. Meslek mensubu başına en yüksek ve en düşük dağılımın gerçekleştiği iller sıralanarak tablolar halinde sunulmuştur. Araştırma sonuçlarına göre sayısal olarak en çok meslek mensubunun bulunduğu illerin, yapılan oran analizinde meslek mensubu başına nüfus ve mükellef sayıları sıralamasında önemli ölçüde farklılaştığı tespit edilmiştir. Önemli bir sonuç olarak meslek mensubu başına en çok vergi mükellefi düşen iller tespit edilmiştir. Bu illerde göreceli olarak nüfusun az olduğu aynı zamanda meslek mensubunun da sayıca az olduğu görülmektedir.
The current status of the accounting profession, which takes an important role in terms of business and society and is a prestigious career profession, is studied in this study focused on the distribution of accounting professionals in Turkey according to the requirements. First, the phase in the accounting profession, along with the titles used in the profession, the entry conditions to the profession and the detailed information about the professional members are included. In the research section, the concentrations of the professional members with the authority to act as free accountant (SM), free accountant financial client (SMMM) and sworn financial client (YMM) have been identified on the provincial basis. In the proportional analysis of the study, the average intensity of the professional members in terms of the population and taxpayers in the province was identified. The staff of the staff of the staff of the staff of the staff of the staff of the staff of the staff of the staff of the staff of the staff of the staff. According to the results of the research, the provinces in which numerous professional members are located have been found to differ significantly in the ranking of the population and the number of contractors per professional member in the percentage analysis. As a significant result, a lot of taxpayers per employee have been identified. The number of people in these areas is relatively small, but the number of employees is also relatively small.
In the study, the current status of the accountancy profession, which is a respected career profession and which plays an important role in terms of enterprises and society, is investigated by focusing on the distribution of the members of the profession by province. Firstly, with the progress in the accounting profession, the titles used in the profession, requirements and detailed information about the members of the profession are given. In the research part, the density of the occupational members authorized to act as independent accountants, independent accountants, and certified public accountants on a provincial basis is determined. In the proportional analysis part of the research, the average density of the members of the profession in terms of population and taxpayers is determined. The provinces with the highest and lowest distributions per occupational member are listed and presented in tables. According to the results of the research, it is found that in the ratio analysis of the provinces with the highest number of professionals, the number of population and taxpayers per profession differs. As an important result, those provinces having the highest taxpayers per profession member are identified. Among these provinces, it is seen that the population is relatively low and the number of occupational members is low.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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