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  Citation Number 7
 Views 76
 Downloands 37
E-DÖNÜŞÜMÜN MUHASEBE MESLEK MENSUPLARINDA MEMNUNİYET DÜZEYİ: BURSA İLİ ÖRNEĞİ
2020
Journal:  
İnönü University International Journal of Social Sciences
Author:  
Abstract:

Küreselleşme ile birlikte bilgi teknolojilerindeki gelişmelerde hızlı bir şekilde gelişme göstermiştir. Bilgi teknolojilerindeki gelişmeler ve ilerlemeler hayatın her alanını etkilediği gibi muhasebe alanında da gelişmelere yol açmıştır. Muhasebede E-uygulamaların kullanılmaya geçilmesi de bilgi teknolojilerinin getirdiği en son yeniliklerden biri olmuştur. Hazine ve Maliye Bakanlığı bilgi teknolojilerinde yaşanan bu gelişmelere ve değişmelere paralel olarak, vergi gelirlerini arttırmak, vergi toplama maliyetini düşürmek, vergi kaybını önlemek, kayıt dışı ekonomiyi tespit etmek, bilgiyi ve denetimi hızlandırmak amacı ile e-dönüşüm sürecini başlatmıştır. Maliye bakanlığının e-dönüşüm süreci özellikle muhasebe meslek mensuplarını yakından etkilemiştir. Bu araştırmanın amacı, muhasebe meslek mensuplarının maliye bakanlığının e-dönüşümü sürecine ilişkin memnuniyet düzeylerinin tespit edilmesi amacı ile araştırılmıştır. Bu amaçla, Bursa İlinde faaliyette bulunan tesadüfi örneklem yolu ile seçilen 380 muhasebe meslek mensubuna anket çalışılması uygulanmıştır. Muhasebe meslek mensuplarına uygulanan anket sorularına güvenirlik analizi uygulanmış, katılımcıların demografik özelliklerinin yüzde ve frekans dağılımları incelenmiş ve anket sorularının amaca uygun bir şekilde 7 adet hipotez kurulmuştur. 6 hipoteze One Way Anova testi uygulanmış ve 1 hipoteze de independent sample t testi uygulanmıştır. Araştırma sonucunda ise muhasebe meslek mensuplarının e-dönüşüm sürecine ilişkin memnuniyet düzeyleri yaş, cinsiyet, öğrenim türü, mesleki unvan, mesleki tecrübe, mükellef sayısı ve aylık ortalama gelir düzeyine göre farklılık gösterdiği sonucuna ulaşılmıştır.

Keywords:

Investigation Of Satisfaction Levels Of E-transformation Of Accounting Professional Members: Example Of Bursa
2020
Author:  
Abstract:

Along with globalization, developments in information technologies have rapidly improved. The developments and advances in information technologies have affected all areas of life as well as led to developments in the field of accounting. The introduction of E-applications in accounting has also been one of the latest innovations brought by information technologies. In line with these developments and changes in information technologies, the Ministry of Treasury and Finance initiated the e-transformation process in order to increase tax revenues, reduce tax collection costs, prevent tax loss, identify the informal economy, and accelerate information and control. The e-transformation process of the ministry of finance has particularly affected the professional accountants. In line with this effect, the satisfaction level of the professors is determined as the aim of the research, the subject of the research, and the satisfaction levels of the e-transformation process under the supervision of the descriptive variables. Within the scope of this purpose, a questionnaire was applied to 380 professional accountants who were selected by random sampling operating in Bursa. Reliability analysis was applied to the data obtained from the questionnaire applied to professional accountants, and the percentage and frequency distributions of the participants' descriptive data were examined. 7 hypotheses have been established in accordance with the purpose with the survey data. 6 hypotheses were investigated using One Way Anova test and 1 hypothesis was investigated using independent sample t test. As a result of the research, it was concluded that the satisfaction levels of the professional accountants for e-transformation process differ according to age, gender, type of education, professional title, professional experience, number of taxpayers and monthly average income.

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İnönü University International Journal of Social Sciences

Field :   Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 300
Cite : 1.791
2023 Impact : 0.151
İnönü University International Journal of Social Sciences