MEASURING THE RELATIONSHIP BETWEEN THE THEORETICAL KNOWLEDGE GIVEN IN ACCOUNTING EDUCATION AND THE ACCOUNTING SECTOR PRACTICES: EVIDENCE FROM AYDIN

CBÜ SOSYAL BİLİMLER DERGİSİ Geliş Tarihi: 01.06.2015 Cilt:13, Sayı:2, Haziran 2015 Doi Number: 10.18026/cbusos.26193 Kabul Tarihi: 29.06.2015 MEASURING THE RELATIONSHIP BETWEEN THE THEORETICAL KNOWLEDGE GIVEN IN ACCOUNTING EDUCATION AND THE ACCOUNTING SECTOR PRACTICES: EVIDENCE FROM AYDIN Çağrı KÖROĞLU1 Yusuf KADERLİ2 Yusuf ZEYTUN3 ABSTRACT The process of globalization led to essential developments both in national and international trade. In parallel with these developments, firms need accounting as a core element to present their business activities correctly, credibly, comparably and understandably. In this sense, accounting became an important element for all firms. To meet the need for qualified work force in the area of accounting, a good number of associate degree and undergraduate degree programs are established in Turkey. However as in all sectors, the differences between theoretical knowledge gathered through education and sectoral practices present a problem in accounting sector as well. The aim of this study is to identify if there is a significant difference between the theoretical knowledge in associate degree and undergraduate degree accounting education and the accounting sector practices. For this purpose, an interview study is implemented to independent accountants registered to Aydın Chamber of Certified Public Accountants with a simple random sampling method in order to reveal the relationship between theoretical knowledge and implementation of sector. Keywords: Accounting, Accounting Education, Accountant. 1Yrd. Doç. Dr., Adnan Menderes Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, . 2Doç. Dr., Adnan Menderes Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, . 3Araş. Gör., Adnan Menderes Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, . Çağrı Köroğlu-Yusuf Kaderli-Yusuf Zeytun ______________________________________________________ MUHASEBE EĞİTİMİNDE VERİLEN TEORİK BİLGİ İLE MUHASEBE SEKTÖR UYGULAMASI ARASINDAKİ İLİŞKİNİN ÖLÇÜLMESİ: AYDIN İLİ ÖRNEĞİ ÖZ Günümüzde küreselleşmeyle birlikte gerek ulusal gerekse de uluslararası ticarette önemli gelişmeler yaşanmaktadır. Bu gelişmelere paralel olarak, işletmeler yapmış oldukları ticari faaliyetleri, ilgili kişi ve kurumlara doğru, güvenilir, karşılaştırılabilir ve anlaşılabilir biçimde sunması için muhasebeye ihtiyaç duyacaktır. Bu anlamda muhasebe, bütün işletmelerin göz önünde bulundurması gereken önemli bir unsur olmuştur. Muhasebenin bu derece önemli bir yapıya sahip olması, muhasebe faaliyetlerini yerine getirecek kişilere olan ihtiyacı arttırmış ve bu ihtiyacın karşılanabilmesi için Türkiye’de birçok lisans ve önlisans düzeyinde muhasebecilik mesleğine yönelik bölümler açılmıştır. Ancak, her sektörde olduğu gibi muhasebecilik sektöründe de eğitim döneminde verilen teorik bilgiler ile sektör uygulamaları arasında farklılıkların olması önemli bir sorun teşkil etmektedir. Bu çalışmanın amacı, muhasebe meslek mensuplarının lisans veya önlisans düzeyinde muhasebe alanında almış oldukları eğitim ile sektör uygulamaları arasında belirli bir farklılığın olup olmadığının tespit edilmesidir. Bu amaçla, Aydın Serbest Muhasebeciler ve Mali Müşavirler Odası (SMMMO)’na kayıtlı mali müşavirlere basit tesadüfi örnekleme yoluyla mülakat yöntemi yapılıp teorik bilgi ile sektör uygulaması arasındaki ilişki ortaya konulmaya çalışılmıştır. Anahtar Kelimeler: Muhasebe, Muhasebe Eğitimi, Muhasebe Meslek Mensubu. Introductıon Recently, there has been various changes in trade in Turkey like in other countries in the world. In parallel with this changes, firms are now operating in more than one location. Firms need accounting to present their business transactions completely to related parties. Thus, accounting is a core element that every firm has to implement and take into consideration. The high importance of accounting and the increasing need of accounting knowledge in international economics caused new employment areas in accounting and also the number of people employed in existing areas become insufficient (Yayla and Cengiz, 2005: 148). Therefore, many associate degree and undergraduate degree programs in Turkey provide training for accountancy and present sufficient equipment to efficient use of information related with profession. But, as in other sectors, the theoretical knowledge given in education has some differences from the practices in accounting sector. These differences cause an important problem. The problem is that individuals question which of the information they learnt is more useful. These 290 | Celal Bayar Üniversitesi Sosyal Bilimler Dergisi – Cilt: 13, Sayı: 2, Haziran 2015 Measuring the Relationship Between the Theoretical… differences also cause some adaption problems in early years of work lives of newly graduated people. The aim of this study is to identify if there is a significant difference between the theoretical knowledge in associate degree and undergraduate degree accounting education and the accounting sector practices. For this purpose, first of all the accounting education concept is approached. Following this, the accounting profession is described and the difference between accounting education and accounting profession is explained theoretically. In the final part of the study, the results of interview study, which is implemented to independent accountants working in Aydın in order to identify if there is a significant difference between the theoretical knowledge in accounting education and the accounting sector practices, is commented. I. Accounting Education Under current economic conditions that makes competitive advantage an important factor, firms need accounting in order to collect, report and control information that is needed to make profit, prevent problems and provide sustainability (Hyvönen, 2003: 155). In the most general sense, accounting is detecting, collecting, processing, crosschecking and reporting information useful in management decisions and informing how to use the reported information for decision making procedure and finally informing related parties regarding the application of these information with the help of developing information technologies (Durak, 2009: 5). As it is seen from the definition of accounting, the expansion of business connection also expanded the dimension of accounting and obligated accounting to provide required information to persons and institutions. The realization of this obligation of accounting depends on giving correct and complete education to responsible people of accounting. Thus, accounting education is the core element for accounting to fulfil its responsibilities. In the most general sense, accounting education can be defined as informing students and improving their skills regarding the functions of accounting, which are detecting, collecting, processing, crosschecking and reporting and using information required for management decision processes (...truncated)