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Amaç-Türkiye’de muhasebe kelimesini duyduğumuzda ilk akla gelen devlet, vergi ve paradır. Muhasebe işlerini yürüten kişiler de muhasebecilerdir. Muhasebecinin unvanının; Serbest Muhasebeci, Mali Müşavir veya Yeminli Mali Müşavir olmasının bir önemi yoktur. Sadece muhasebecidir. Muhasebeci her ay hizmet karşılığı ücret alır, bundan dolayı müşteri muhasebecisini elemanı gibi görür ve herhangi bir vergi ödemesi çıkmasını istemez. Bir vergi ödemesi çıkarsa bunun sorumlusunu muhasebeci olarak görür ve kendisini zarara uğrattığını düşünür. Yöntem- Bir meslek mensubu bu unvanlara sahip olabilmek için birçok aşamadan geçerek, yetkinlik kazanır. Muhasebe meslek mensupları üç guruba ayrılırken, bu üç gurubun yasal unvanları Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirdir.(SM, SMMM, ve YMM) Bulgular-Üniversite eğitiminden başlayarak, stajyerlik, sonrasında yeterlik sınavları ve ruhsat alma süreci sonunda acaba meslek mensupları hak ettikleri saygınlığı görebiliyor mu? Meslek mensupları geçmişten günümüze, mesleki anlamında kendini geliştirmektedir. 1993 yılında Tek Düzen Muhasebe sisteminin yürürlüğe girmesi, bilgisayarlarlı muhasebe sistemlerinin yaygınlaşmasıyla birlikte, bu meslek daha da teknik bir yapıya geçmiştir. Sonuç- Meslek mensupları müşterilerine iyi hizmet verirken, aynı zamanda devlet ile aralarında adil bir köprü görevi de üslenmektedir. Bu süreçlerde yaşanılan zorluklar, mücadeleler ve çözüm yolları, kadın meslek mensuplarının mesleğe katılımı, kadın olarak yaşadıkları zorluklar ve katkıları merak konusudur. 100 meslek mensubu ile yapılan bir anket ile bu sorulara v-cevap aranmıştır.
The first state that comes to mind when we hear the word accounting in Turkey, is a tax and money. Accounting persons are also accountants. The title of the accountant; It does not matter whether he/she is a Public Accountant or Certified Public Accountant. She is just an accountant. The accountant receives a monthly fee for the service, so the client considers the accountant to be an employee and does not require any tax payment. If a tax payment arises, he considers it responsible as an accountant and thinks that he has harmed himself. Methodolgy- In order to obtain these titles, a professional member goes through many stages and gains competence. While the professional accountants are divided into three groups, the legal titles of these three groups are Independent Accountant, Certified Public Accountant and Certified Public Accountant (SM, SMMM, and YMM). Findings- Can the members of the profession see the dignity they deserve, starting from university education, internship, after the proficiency exams and at the end of the licensing process? Members of the profession have developed themselves in the professional sense from the past to the present. With the introduction of the Uniform Accounting system in 1993 and the spread of computerized accounting systems, this profession has become more technical. Conclusion- While the members of the profession provide good services to their customers, they also act as a fair bridge between the state and them. The difficulties, struggles and solutions in these processes, the participation of women professionals in the profession, the difficulties they face as women and their contributions are of curiosity. A questionnaire was conducted with 100 professionals and the answers to the related issues were sought.
Purpose- The first state that comes to mind when we hear the word accounting in Turkey, is a tax and money. Accounting persons are also accountants. The title of the accountant; It does not matter whether he/she is a Public Accountant or Certified Public Accountant. He/She is just an accountant. The accountant receives a monthly fee for the service, so the client considers the accountant to be an employee and does not require any tax payment. If a tax payment arises, he considers it responsible as an accountant and thinks that he has harmed himself. Methodolgy- In order to obtain these titles, a professional member goes through many stages and gains competence. While the professional accountants are divided into three groups, the legal titles of these three groups are Independent Accountant, Certified Public Accountant and Certified Public Accountant (SM, SMMM, and YMM). Findings- Can the members of the profession see the dignity they deserve, starting from university education, internship, after the proficiency exams and at the end of the licensing process? Members of the profession have developed themselves in the professional sense from the past to the present. With the introduction of the Uniform Accounting system in 1993 and the spread of computerized accounting systems, this profession has become more technical. Conclusion- While the members of the profession provide good services to their customers, they also act as a fair bridge between the state and them. The difficulties, struggles and solutions in these processes, the participation of women professionals in the profession, the difficulties they face as women and their contributions are of curiosity. A questionnaire was conducted with 100 professionals and the answers to the related issues were sought.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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