Abstract:

In the study, the survey was applied to foreign citizens who received accounting education at different bachelor levels at Sakarya University with a word linking test. In this direction, 7 different keywords were used to measure both the students' perceptions of the computing courses they receive and the computing education in general. The keywords used are, respectively, "Accounting Training", "Accounting", "Seminary Transactions", "Company Accounting", "Cost Accounting", "Administrative Accounting" and "Accounting Audit". The opinions of students on accounting training and accounting courses in general will facilitate the identification of the deficiencies in accounting training, take the necessary measures, and investigate the solutions to eliminate negative perceptions if there is. According to the study, the most repeated words for the seven concepts in which the student perception is measured, are, in turn; "account, cash, money, balance"; "account, money, employee, business"; balance, balance, account closing, valuation"; "capital, company, organization"; "cost detection, cost control, cost control, production"; decision making, planning, analysis", "audit, conformity, evidence collection, accounting". The most difficult point for students in the accounting education is the language problem. However, in general, the perceptions of students to accounting education, accounting and accounting courses are positive, students are aware of the importance and necessity of all concepts. All students are pleased with the accounting education they get closer and prefer face-to-face education to distance education.

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