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Günümüz yaşamında kişiler, bir takım zorlama ve stres unsurlarının daha yaygın olduğu bir dünya ile karşı karşıyadır. Muhasebe çalışanlarının koşulları, eğitim alma şekilleri ile meslekten umduklarını bulup bulamama, işlerine karşı duyarlıkları, hizmet verdikleri kişilere karşı tutumları, ekonomik durum ve beklentileri gibi durumlar açığa çıkarılması gereken önemli süreçlerdir. Bu bağlamda; “Bazı meslek gruplarında daha fazla yaşanan ve mesleki tükenmişlik muhasebe çalışanlarında ne durumdadır? Muhasebe çalışanlarının tanımlayıcı özelliklerine göre tükenmişlik durumları ne düzeydedir?’’ gibi soruların yanıtlarına ulaşılması meslekte yaşanan sorunların giderilmesi açısından önemli bir husustur. Yapılan çalışma ile Irak’ta görev yapan muhasebe mensuplarının, mesleki tükenmişlik ve yaşam ne durumda olduğunun incelenmesi amaçlanmıştır. Bu amaçla çalışmanın uygulama kısmı 2019 yılında gerçekleştirilmiştir. Bu araştırmanın çalışma gurubunu ise Irak’ta muhasebe alanında çalışan ve tesadüfi olarak seçilen kişiler oluşturmuştur. Veri toplama aracı olarak nicel anket formu kullanılmıştır. Verilerin toplanabilmesi için toplam 300 Iraklı muhasebe çalışanına Maslach ve Jackson 1981 , tarafından geliştirilen MBI Maslach Tükenmişlik Envanteri , iş doyumu, yaşam doyumu ve araştırmacı tarafından hazırlanan kişisel karakterini belirleyen demografik sorular veri toplama aracı olarak kullanılmıştır. Çalışmanın sonunda; Irak’ta muhasebe alanında çalışanların mesleki tükenmişlik faktörünün duygusal tükenme ve duyarsızlaşma alt boyutlarında cinsiyet değişkenine göre istatiksel olarak anlamlı bir farklılaşma bulunmadığı ancak, yaş değişkenine göre anlamlı bir farkın olduğu belirlenmiştir. Duygusal tükenme ve duyarsızlaşma alt boyutlarında hizmet süresi, çalışma yeri ve çalışma biçimi değişkenleri karşılaştırıldığında ise aralarında anlamlı bir farkın olduğu tespit edilmiştir. Ayrıca, Iraklı muhasebe çalışanlarının, kişisel başarısızlık ile gelir düzeyleri karşılaştırıldığında aralarında anlamlı bir farkın olduğu, yine, duyarsızlaşma ve kişisel başarı alt boyutlarında çalışılan yere göre farklılaşma mevcutken, duygusal tükenme boyutunda ise bir farklılaşmanın gerçekleşmediği bulunmuştur. Mesleki tükenmişlik ile iş ve yaşam doyumu arasında negatif yönlü ve anlamlı ilişki tespit edilmiştir. Mesleki tükenmişliği yüksek olan muhasebe meslek mensuplarının düşük iş ve yaşam doyumu; mesleki tükenmişliği düşük olan muhasebe çalışanlarında yüksek düzeyde iş ve yaşam doyumu olduğu bulgusu elde edilmiştir
In today’s life, people face a world where a series of compulsions and stress elements are more common. The conditions of accountants are important processes that need to be revealed, such as the conditions, the forms of training and the possibility of finding what they expect from the profession, their sensitivity to their jobs, their attitudes to the people they serve, their economic situation and their expectations. In this context: "What is the situation in some professional groups that experience more and professional exhaust in accounting workers? What is the status of the accountant’s accounting staff? Answering answers to questions is an important thing to solve problems in the profession. The study is aimed at investigating the accountants who work in Iraq, the employment and life conditions. For this purpose, the implementation part of the work was carried out in 2019. The work group of this study was made up of people who worked in the accounting field in Iraq and were randomly selected. The data collection form is used as a data collection tool. The MBI Maslach Satisfaction Reserve, developed by Maslach and Jackson in 1981, for the total of 300 Iraqi accountants to be able to collect data, was used as a data collection tool for demographic questions that determine the personal character of work satisfaction, life satisfaction and the researchers prepared. At the end of the study, it was determined that in Iraq, the employee’s professional exhaust factor has no statistically meaningful differentiation from the gender variable in the lower dimensions of emotional exhaust and insensitivity, but there is a meaningful differentiation from the age variable. In the lower dimensions of emotional exhaustion and insensitivity, when compared the variables of service time, workplace and way of work, there is a significant difference between them. Furthermore, the Iraqi accountants found that there was a significant difference between them when compared personal failure and income levels, again, there was a differentiation according to the place studied in the lower dimensions of sensitivity and personal success, and there was no differentiation in the dimension of emotional exhaustion. A negative and meaningful relationship between professional exhaustion and job and life satisfaction has been identified. A high level of employment and life satisfaction in accounting professionals with high professional exhaust has been found; a high level of employment and life satisfaction in accounting workers with low professional exhaust has been found.
In today's life, a person faces a world where various coercion and stress are more common. Working conditions of accounting employees, the ways of getting education and whether they find what they expect from the profession, their sensitivity towards their jobs, their attitudes towards the people they serve, their economic situation and expectations are important processes that need to be revealed. In this context, finding answers to questions such as, ‘What is the case among accounting employees in terms of professional burnout, which is more common in some professions than others? What is the level of burnout of accounting employees according to the descriptive characteristics?’ is important in terms of solving problems experienced in the profession. The purpose of the present study is to examine the professional burnout, job and life satisfaction of the members of the Accounting Department in Iraq. Quantitative phase of the research was conducted in 2019. The study group consisted of 300 randomly selected people working in the field of accounting in Iraq. Quantitative questionnaire form was used as data collection tool. In order to collect data, MBI Maslach Burnout Inventory developed by Maslach and Jackson 1981 , job satisfaction inventory, life satisfaction inventory and personal information form developed by the researcher were implemented in 300 Iraqi accounting employees. According to the findings of the present study; there is no statistically significant difference in the emotional exhaustion and depersonalization sub-dimensions of the professional burnout factor of accounting employees in Iraq according to gender variable, but there was a significant difference according to age variable. When the variables of length of service, working place and working style were compared in the emotional exhaustion and depersonalization sub-dimensions, a significant difference was found between them. Moreover, there is a significant difference between the personal failure and income levels of Iraqi accounting employees, also, in the sub-dimensions of depersonalization and personal accomplishment, it was found that there wasa differentiation according to the place of study, whereas there was no differentiation in the emotional exhaustion dimension. Consequently, it was found accounting employees with higher levels of burnout have lower job and life satisfaction, and employees with lower levels of burnout have higher levels of burnout have lower job and life satisfaction
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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