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Muhasebe temel meslek etik ilkelerinden biri mesleki yeterlilik ve özendir. İleride mesleği icra edecek öğrencilerin almış oldukları lisans seviyesindeki muhasebe derslerine olan yaklaşımları, meslek ile ilgili bilgi ve uzmanlığın edinilmesinde önemlidir. Bu çalışma ile ilk olarak Batman Üniversitesi İİBF İşletme Bölümü öğrencilerinin benimsemiş oldukları öğrenme yaklaşımları ile muhasebe mesleğinin icrası için önemli bir unsur olan öz yeterlilik arasındaki ilişki belirlenmeye çalışılmıştır. Ayrıca öğrenme yaklaşımlarının çeşitli tanımlayıcı değişkenler açısından nasıl farklılaştığı da iki örneklem T Testi ve tek yönlü Anova Testi ile tespit edilmek istenmiştir. Yapılan çalışma sonucunda derin öğrenme yaklaşımıyla öz yeterlilik arasında yüksek pozitif yönlü bir ilişki tespit edilmiş, ayrıca sınıf ve öğrenim şekli değişkenleri açısından yüzeysel öğrenme yaklaşımının farklılaştığı görülmüştür.
One of the basic professional ethical principles of accounting is professional qualification and expertise. The approach to accounting courses at the bachelor level that students will carry out the profession in the future is important in the acquisition of knowledge and expertise related to the profession. With this study, it was first attempted to identify the relationship between the learning approaches they adopted by the IBF Business Department of the University of Batman and self-qualification, which is an important element for the execution of the accounting profession. It is also asked to identify how learning approaches differ in terms of various identifying variables by two sampling T Test and one-way Anova Test. The study found a highly positive relationship between the deep learning approach and self-qualification, and the surface learning approach varied in terms of class and learning form variables.
One of the main ethical principles of accounting is professional competence and diligence. The approach that undergraduate university students take for accounting lessons, who will practice their profession in the future, play a critical role to decide whether or not they will have this expertise and knowledge in their field. Through this study, firstly the relationship between learning approaches and self-confidence, which is another important factor to conduct the profession properly, was tried to be determined. In addition to that, it was tried to determine how learning approaches differ based on descriptive variables by using one way Annova and two-way independent T Test. After the analysis, strong positive relationship was found between deep learning approach and self-confidence. Moreover, it was found that surface learning differs in terms of the class and education type variables.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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