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STUDENTS' LEARNING APPROCHES TO ACCOUNTING LESSONS FROM PROFESSIONAL COMPETENCE POINT OF VIEW AND THE INVESTIGATION OF ITS RELATIONSHIP WITH SELF CONFIDENCE: BATMAN UNIVERSITY CASE

Year 2020, Volume: 13 Issue: 2, 233 - 255, 01.07.2020

Erkin Nevzat Güdelci

https://doi.org/10.29067/muvu.652829
Cited By: 1

Abstract

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.

Keywords

Professional Competence Deep learning Surface Learning

References

  • Demir, B. Muhasebe ve Denetim Mesleğinde Etik. Eğitim ve Öğretim Araştırmaları Dergisi, 4(4), 341-352
  • Carr, S., Chua, F., and Perera, H. (2006). University Accounting Curricula: The Perceptions of an Alumni Group. Accounting Education: An International Journal, 15(4), 359-376.
  • Jackling, B. and De Lange, P. (2009). Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education: An International Journal, 18(4-5), 369-385
  • Hassall, T. and Joyce, J. (2001). Approaches to Learning of Management Accounting Students. Education and Training, 43(3), 145-153. Chin, C. and Brown, D. E. (2000). Learning in Science: A Comparison of Deep and Surface Approaches. Journal of Research in Science Teaching: The Official Journal of the National Association for Research in Science Teaching, 37(2), 109-138. Marton, F. and Säljö, R. (1976). On Qualitative Differences in Learning: Outcome and Process. British Journal of Educational Psychology, 46(1), 4-11
  • Ayanoğlu, Y., Ciğer, A., Abuhanoğlu, H. ve Aydın, S. (2014). İşletme Alanındaki Lisans ve Önlisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (42),77-92
  • Beattie IV, V., Collins, B. ve McInnes, B. (1997). Deep and Surface Learning: A Simple or Simplistic Dichotomy? Accounting Education, 6(1), 1-12
  • Biggs, J. (1987). Student Approaches to Learning and Studying. Melbourne: Australian Council for Educational Research.
  • Marton, F. (1983). Beyond Individual Differences. Educational Psychology, 3(4), 289-303.
  • Ekinci, N. (2010). Üniversite Öğrencilerinin Öğrenme Yaklaşımları. Eğitim ve Bilim, 34(151), 74-88.
  • Lucas, U. (2001). Deep and Surface Approaches to Learning within Introductory Accounting: A Phenomenographic Study. Accounting Education, 10(2), 161-184.
  • Hall, M., Ramsay, A. ve Raven, J. (2004). Changing the Learning Environment to Promote Deep Learning Approaches in First-Year Accounting Students. Accounting Education, 13(4), 489-505.
  • Phillips, M. E. ve Graeff, T. R. (2014). Using an In-Class Simulation in the First Accounting Class: Moving From Surface to Deep Learning. Journal of Education for Business, 89(5), 241-247.
  • Elias, R. Z. (2005). Students' Approaches to Study in Introductory Accounting Courses. Journal of Education for Business, 80(4), 194-199.
  • Booth, P., Luckett, P. ve Mladenovic, R. (1999). The Quality of Learning in Accounting Education: the Impact of Approaches to Learning on Academic Performance. Accounting Education, 8(4), 277-300.
  • Byrne, M., Flood, B. ve Willis, P. (2002). The Relationship Between Learning Approaches and Learning Outcomes: A Study of Irish Accounting Students. Accounting Education, 11(1), 27-42.
  • Jackling, B. (2005). Analysis of the Learning Context, Perceptions of the Learning Environment and Approaches to Learning Accounting: a Longitudinal Study. Accounting & Finance, 45(4), 597-612.
  • Sharma, D. S. (1997). Accounting Students' Learning Conceptions, Approaches to Learning and the Influence of the Learning–Teaching Context on Approaches to Learning. Accounting Education, 6(2), 125-146.
  • Fox, A., Stevenson, L., Connelly, P., Duff, A. and Dunlop, A. (2010). Peer-Mentoring Undergraduate Accounting Students: The Influence on Approaches to Learning and Academic Performance. Active Learning in Higher Education, 11(2), 145-156.
  • Öztürk M. (2018), Muhasebe Eğitimi Alan Öğrencilerin Derin ve Yüzeysel Öğrenme Yaklaşımlarının Çeşitli Değişkenler Açısından İncelenmesi, BMIJ, 6(1), 45-63
  • Djajadikerta, H. G., Djajadikerta, H. and Trireksani, T. (2008). Approaches to Learning of Indonesian Accounting Students. International Journal of Accounting and Finance, 1(1), 42-60.
  • Kurnaz, E. Muhasebe Eğitimi Alan Lisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 237-254.
  • Tazegül, A.ve Gerekan, B. (2017). Lisans Düzeyinde Muhasebe Dersi Alan Öğrencilerin Ders Çalışma Yaklaşımlarının Farklı Değişkenler Açısından İncelenmesi: TRA2 Bölgesi Üniversitelerinde Bir Uygulama. Electronic Turkish Studies, 12(24).
  • Yeşilay, A. (2010), Genelleştirilmiş Özyetki Beklentisi, http://userpage.fuberlin.de/~health/turk.htm Erişim Tarihi: 15.11.2019
  • Biggs, J. and Tang, C. (2007). Teaching for Quality Learning at University Maidenhead. Berkshire, UK: McGraw-Hill Education.
  • Yılmaz, M. B. ve Orhan, F. (2011). Ders Çalışma Yaklaşımı Ölçeği’nin Türkçe Formunun Geçerlik ve Güvenirlik Çalışması. Eğitim ve Bilim, 36(159). 69-83
  • Meydan, C. H. ve Şeşen, H. (2011). Yapısal Eşitlik Modellemesi AMOS Uygulamaları, Ankara: Detay Yayıncılık
  • Seçer, İ. (2013). SPSS ve LISREL ile Pratik Veri Analizi, Ankara: Anı Yayıncılık.
  • Doll, W.J., Xia, W. and Torkzadeh, G. (1994). A Confirmatory Factor Analysis of the End- User Computing Satisfaction Instrument. MIS Quarterly, 18(4), 453-461.
  • Lomax, R. G. ve Schumacker, R. E. (2004). A Beginner's Guide to Structural Equation Modeling. London:Psychology Press.
  • https://yokatlas.yok.gov.tr/lisans.php?y=101710178, Erişim Tarihi: 04.11.2019

MESLEKİ YETERLİLİK AÇISINDAN ÖĞRENCİLERİN MUHASEBE DERSLERİNİ ÖĞRENME YAKLAŞIMLARI VE ÖZ YETERLİLİKLE OLAN İLİŞKİNİN İNCELENMESİ: BATMAN ÜNİVERSİTESİ ÖRNEĞİ

Year 2020, Volume: 13 Issue: 2, 233 - 255, 01.07.2020

Erkin Nevzat Güdelci

https://doi.org/10.29067/muvu.652829
Cited By: 1

Abstract

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.

Keywords

Mesleki Yeterlilik Derin Öğrenme Yüzeysel Öğrenme

References

  • Demir, B. Muhasebe ve Denetim Mesleğinde Etik. Eğitim ve Öğretim Araştırmaları Dergisi, 4(4), 341-352
  • Carr, S., Chua, F., and Perera, H. (2006). University Accounting Curricula: The Perceptions of an Alumni Group. Accounting Education: An International Journal, 15(4), 359-376.
  • Jackling, B. and De Lange, P. (2009). Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education: An International Journal, 18(4-5), 369-385
  • Hassall, T. and Joyce, J. (2001). Approaches to Learning of Management Accounting Students. Education and Training, 43(3), 145-153. Chin, C. and Brown, D. E. (2000). Learning in Science: A Comparison of Deep and Surface Approaches. Journal of Research in Science Teaching: The Official Journal of the National Association for Research in Science Teaching, 37(2), 109-138. Marton, F. and Säljö, R. (1976). On Qualitative Differences in Learning: Outcome and Process. British Journal of Educational Psychology, 46(1), 4-11
  • Ayanoğlu, Y., Ciğer, A., Abuhanoğlu, H. ve Aydın, S. (2014). İşletme Alanındaki Lisans ve Önlisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (42),77-92
  • Beattie IV, V., Collins, B. ve McInnes, B. (1997). Deep and Surface Learning: A Simple or Simplistic Dichotomy? Accounting Education, 6(1), 1-12
  • Biggs, J. (1987). Student Approaches to Learning and Studying. Melbourne: Australian Council for Educational Research.
  • Marton, F. (1983). Beyond Individual Differences. Educational Psychology, 3(4), 289-303.
  • Ekinci, N. (2010). Üniversite Öğrencilerinin Öğrenme Yaklaşımları. Eğitim ve Bilim, 34(151), 74-88.
  • Lucas, U. (2001). Deep and Surface Approaches to Learning within Introductory Accounting: A Phenomenographic Study. Accounting Education, 10(2), 161-184.
  • Hall, M., Ramsay, A. ve Raven, J. (2004). Changing the Learning Environment to Promote Deep Learning Approaches in First-Year Accounting Students. Accounting Education, 13(4), 489-505.
  • Phillips, M. E. ve Graeff, T. R. (2014). Using an In-Class Simulation in the First Accounting Class: Moving From Surface to Deep Learning. Journal of Education for Business, 89(5), 241-247.
  • Elias, R. Z. (2005). Students' Approaches to Study in Introductory Accounting Courses. Journal of Education for Business, 80(4), 194-199.
  • Booth, P., Luckett, P. ve Mladenovic, R. (1999). The Quality of Learning in Accounting Education: the Impact of Approaches to Learning on Academic Performance. Accounting Education, 8(4), 277-300.
  • Byrne, M., Flood, B. ve Willis, P. (2002). The Relationship Between Learning Approaches and Learning Outcomes: A Study of Irish Accounting Students. Accounting Education, 11(1), 27-42.
  • Jackling, B. (2005). Analysis of the Learning Context, Perceptions of the Learning Environment and Approaches to Learning Accounting: a Longitudinal Study. Accounting & Finance, 45(4), 597-612.
  • Sharma, D. S. (1997). Accounting Students' Learning Conceptions, Approaches to Learning and the Influence of the Learning–Teaching Context on Approaches to Learning. Accounting Education, 6(2), 125-146.
  • Fox, A., Stevenson, L., Connelly, P., Duff, A. and Dunlop, A. (2010). Peer-Mentoring Undergraduate Accounting Students: The Influence on Approaches to Learning and Academic Performance. Active Learning in Higher Education, 11(2), 145-156.
  • Öztürk M. (2018), Muhasebe Eğitimi Alan Öğrencilerin Derin ve Yüzeysel Öğrenme Yaklaşımlarının Çeşitli Değişkenler Açısından İncelenmesi, BMIJ, 6(1), 45-63
  • Djajadikerta, H. G., Djajadikerta, H. and Trireksani, T. (2008). Approaches to Learning of Indonesian Accounting Students. International Journal of Accounting and Finance, 1(1), 42-60.
  • Kurnaz, E. Muhasebe Eğitimi Alan Lisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 237-254.
  • Tazegül, A.ve Gerekan, B. (2017). Lisans Düzeyinde Muhasebe Dersi Alan Öğrencilerin Ders Çalışma Yaklaşımlarının Farklı Değişkenler Açısından İncelenmesi: TRA2 Bölgesi Üniversitelerinde Bir Uygulama. Electronic Turkish Studies, 12(24).
  • Yeşilay, A. (2010), Genelleştirilmiş Özyetki Beklentisi, http://userpage.fuberlin.de/~health/turk.htm Erişim Tarihi: 15.11.2019
  • Biggs, J. and Tang, C. (2007). Teaching for Quality Learning at University Maidenhead. Berkshire, UK: McGraw-Hill Education.
  • Yılmaz, M. B. ve Orhan, F. (2011). Ders Çalışma Yaklaşımı Ölçeği’nin Türkçe Formunun Geçerlik ve Güvenirlik Çalışması. Eğitim ve Bilim, 36(159). 69-83
  • Meydan, C. H. ve Şeşen, H. (2011). Yapısal Eşitlik Modellemesi AMOS Uygulamaları, Ankara: Detay Yayıncılık
  • Seçer, İ. (2013). SPSS ve LISREL ile Pratik Veri Analizi, Ankara: Anı Yayıncılık.
  • Doll, W.J., Xia, W. and Torkzadeh, G. (1994). A Confirmatory Factor Analysis of the End- User Computing Satisfaction Instrument. MIS Quarterly, 18(4), 453-461.
  • Lomax, R. G. ve Schumacker, R. E. (2004). A Beginner's Guide to Structural Equation Modeling. London:Psychology Press.
  • https://yokatlas.yok.gov.tr/lisans.php?y=101710178, Erişim Tarihi: 04.11.2019
There are 30 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Erkin Nevzat Güdelci 0000-0002-4163-7433

Publication Date July 1, 2020
Submission Date November 29, 2019
Acceptance Date March 9, 2020
Published in Issue Year 2020 Volume: 13 Issue: 2

Cite

APA Güdelci, E. N. (2020). MESLEKİ YETERLİLİK AÇISINDAN ÖĞRENCİLERİN MUHASEBE DERSLERİNİ ÖĞRENME YAKLAŞIMLARI VE ÖZ YETERLİLİKLE OLAN İLİŞKİNİN İNCELENMESİ: BATMAN ÜNİVERSİTESİ ÖRNEĞİ. Journal of Accounting and Taxation Studies, 13(2), 233-255. https://doi.org/10.29067/muvu.652829

Cited By

Examining of the Relationship between the Learning Approaches in Accounting Lessons and Academic Motivation of the Students Studying in Accounting and Tax Departments: A Study at KSU
Kahramanmaraş Sütçü İmam Üniversitesi Sosyal Bilimler Dergisi
https://doi.org/10.33437/ksusbd.1134429
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