Özet:

The aim of this study is to examine the self-efficacy of the students of Higher Education Institution and Smmm office staff for the accounting profession, to determine the effects of factors like gender, age, etc. on self-efficacy and to make suggestions about increasing self-sufficiency level. The study includes the students who take accounting courses at Adiyaman University and those working in SMMM offices operating in Adiyaman but who have not obtained a vocational qualification certificate yet. “Survey” method has been preferred to collect data. The data obtained have been analyzed with SPSS 22 program. Various suggestions have been made by interpreting the data reached as a result of the analysis that have been made. Some of the findings obtained from the study are as follows. There is a significant difference between the gender, age variable and there being people practicing the accounting profession in the family and in the immediate circle and the self-efficacy dimension. However, no significant difference has been found between the status of participants’ undergraduate or associate degree with their class and whether they’ve got lessons like accounting or not at secondary education and the self-efficacy dimension.

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