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Muhasebe meslek mensuplarının dijital muhasebe okuryazarlık düzeylerinin belirlenmesinin amaçlandığı bu çalışmada, nicel araştırma yöntemlerinden “Tarama Modeli” kullanılmıştır. Araştırmanın evrenini Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği’ne (TÜRMOB) üye olan muhasebe meslek mensupları, örneklemini ise olasılık dışı örnekleme yöntemlerinden, “Uygun Örnekleme Modeli” esas alınarak Kayseri ve Niğde’de faaliyet gösteren 294 (285 SMMM ve 9 YMM) muhasebe meslek mensubu oluşturmaktadır3. Araştırmada, muhasebe meslek mensuplarının cinsiyetleri, yaş düzeyleri, öğrenim düzeyleri, mesleki unvanları, mesleki tecrübeleri, mezun oldukları lise türü ve yerleşim yeri türü ile dijital muhasebe okuryazarlık düzeyleri arasında istatistiksel açıdan anlamlı farklılığın olmadığı, dijital sistemlerin hayatlarındaki ve mesleklerindeki önem derecesi, dijital sistemleri etkin ve verimli kullanmak için eğitim alma durumları ve yeni teknoloji ve dijital sistemleri nasıl öğrendikleri ile dijital muhasebe okuryazarlık düzeyleri arasında istatistiksel açıdan anlamlı farklılığın olduğu tespit edilmiştir. Sonuçta muhasebe meslek mensuplarının dijital muhasebe okuryazarlık düzeylerine ilişkin yapılan istatistiksel analizler sonucunda muhasebe meslek mensuplarının dijital muhasebe okuryazarlık ve bilinç düzeylerinin yüksek olduğu belirlenmiştir.
In this study, which aims to determine the levels of digital accounting literacy of accounting professionals, the "Survey Model" from quantitative research methods has been used. The universe of the research is made by accounting professionals who are members of the Association of Free Accountant Financial Clients and Jurious Financial Clients (TÜRMOB) and accounting professionals who operate in Kayseri and Niğde on the basis of the "Advanced Example Model" from the unlikely sample methods. The study found that there was no statistically significant difference between the gender, age levels, learning levels, professional titles, professional experience, the type of high school they graduated and the type of residence and the levels of digital accounting literature, the importance of digital systems in their lives and professions, the educational conditions for the effective and efficient use of digital systems and how they learned new technologies and digital systems and the statistically significant difference between the levels of digital accounting literature. According to statistical analysis of the level of digital accounting literacy of accounting professionals, the level of digital accounting literacy and awareness of accounting professionals is high.
In this study, which aims to determine the digital accounting literacy levels of accounting professionals, "Scanning Model", one of the quantitative research methods, was used. The universe of Turkey Certified Public Accountant and Certified Public Accountant Chambers Union (TURMOB) members who are professional accountants, sample the non-probability sampling methods from the "Available Sampling Model" found on the basis of Kayseri and Nigde 294 (285 CPAs and 9 CPA ) creates a professional accountant. In the study, there is no statistically significant difference between the gender, age levels, education levels, professional titles, professional experiences, the type of high school they graduated from and the type of place of residence and digital accounting literacy levels, the importance of digital systems in their lives and professions, digital systems are effective. It has been determined that there is a statistically significant difference between the level of digital accounting literacy and how they learn about new technologies and digital systems and their training to use them efficiently. As a result, as a result of the statistical analysis conducted on the digital accounting literacy levels of accounting professionals, it was determined that the digital accounting literacy and awareness levels of accounting professionals were high.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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