Araştırma Makalesi
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Skills That Future Accounting Professionals Should Have: Analysis of The Outcomes of Higher Education Programs To Become an Accounting Professional

Yıl 2022, Cilt: 25 Sayı: Özel Sayı, 497 - 510, 22.09.2022
https://doi.org/10.29249/selcuksbmyd.1137721

Öz

New technology, competitiveness, dynamism and the changes in the business world that come with Industry 4.0 have all revealed the need for new competencies. This study aimed to analyze the outputs of higher education programs, which are required to be graduated to be an accounting professional in higher education institutions in Turkey, in the context of the competencies expected from future accounting professionals. The program outputs of the undergraduate departments that need to be graduated to become accounting professionals were analyzed with the content analysis technique using the NVivo 12 package program. At the end of the analysis, it has been determined to what extent the competencies that the future accounting professionals should have in the context of Industry 4.0 are included in the program outputs. The findings show that higher education institutions are aware of the importance of personal competencies in today's competitive world and it is important to train graduates with an optimal competency balance. Our research will help to provide a roadmap to align accounting education with developments in the world, to change, update or focus on teaching and learning approaches according to the requirements in the context of Industry 4.0.

Kaynakça

  • Al-Htaybat, K., Alberti-Alhtaybat, L. V., Alhatabat, Z. (2018) “Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum” Accounting Education, 27:4, 333-357, DOI: 10.1080/09639284.2018.1437758
  • Allahverdi, M., Alagöz, H. M., Alagöz, A. (2021). “Muhasebe Mesleğinin Gelişen Doğasında Yetkinlik Kavramı” Muhasebe ve Denetime Bakış, s.63, ss.139-158
  • American Accounting Association (AAA). (2012). “The Pathways Commission, In Pursuit of Accounting’s Curricula of the Future” http://commons.aaahq.org/posts/c0a7037eea
  • American Institute of Certified Public Accountants (AICPA). (2017). Erişim Tarihi: 18.03. .2022. https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-personal.
  • American Institute of Certified Public Accountants (AICPA). (2018). “The AICPA Pre-certification Core Competency Framework” https://us.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/resources/downloadabledocuments/aicpa-pre-certification-core-compentency-framework.pdf
  • Association of Chartered Certified Accountants (ACCA). (2016) “Professional accountants – The future: Drivers of change and future skills” (pp. 1–88). The Association of Chartered Certified Accountants. https://www.accaglobal.com/ gb/en.html
  • Association of Chartered Certified Accountants (ACCA). (2017) “Professional accountants – the future: Ethics and trust in a digital age” https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2017/august/ethics-and-trust-in-a-digital-age.html#:~:text=The%20professional%20accountant%20of%20the,these%20lies%20the%20ethical%20quotient.
  • Association of Chartered Certified Accountants (ACCA). (2019) “Audit and technology” https://www.accaglobal.com/gb/en.html
  • Association of Chartered Certified Accountants (ACCA). (2020)” Digital accountant” https://www.accaglobal.com/gb/en.html
  • Athey, T. R., Orth, M. S. (1999) “Emergıng Competency Methods For The Future. Human Resource Management” Fall 1999, Vol. 38, No. 3,pp. 215–226
  • Bolt-Lee, C., Foster, S. D. (2003) “The Core Competency Framework: a new element in the continuing call for accounting education change in the United States” Accounting Education 12 (1,), 33-7
  • Bui, B., Porter, P. (2010) “The Expectation-Performance Gap in Accounting Education: An Exploratory Study, Accounting Education: an international journal” 19:1-2, 23-50, DOI: 10.1080/09639280902875556
  • Clarke, M. (2018) “Rethinking graduate employability: the role of capital, individual attributes and context” Studies in Higher Education 43:11, 1923-1937, DOI: 10.1080/03075079.2017.1294152
  • Dixon, J., Belnap, C., Albrecht, C., & Lee, K. (2010) “The importance of soft skills” Corporate Finance Review” 14(6), 35-38. Retrieved from http://search.proquest.com/docview/751644804?accountid=458
  • Dolce, V., Emanuel, F., Cisi, M., Ghislieri, C. (2020) “The soft skills of accounting graduates: perceptions versus expectations, Accounting Education, 29:1, 57-76, DOI: 10.1080/09639284.2019.1697937
  • Gabriel, M., Pessl, E. (2016) “Industry 4.0 and sustainability impacts: Critical discussion of sustainability aspects with a special focus on future of work and ecological consequences” Annals of the Faculty of Engineering Hunedoara, 14(2), 131.
  • International Federation of Accountants (IFAC). (2019) “Future-fit accountants: CFO & Finance function roles for the next decade” p. 16.
  • International Federation of Accountants. ISBN 978-1-60815-418-0. https://www.ifac.org/ knowledge-gateway/preparing-future-ready-professionals/publications/future-fit-accountantsroles- next-decade
  • İskender, H. (2011) “Türkiye’de Muhasebe Meslek Mensuplarının Mesleki Yetkinlik Sorunları Ve Bu Sorunların Çözümünde Sürekli Eğitimin Rolü” Doktora Tezi, Sosyal Bilimler Enstitüsü, Sakarya Üniversitesi
  • Kanada Serbest Muhasebeci ve Mali Müşavirler Birliği (CPA). (2020) “Competency Framework”
  • Küresel Yönetim Muhasebecileri Birliği (CGMA, 2019) “Competency Framework 2019 Update”
  • Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., Wouters, M. J. F. (2014) “Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education” Issues In Accountıng Educatıon, American Accounting Association Vol. 29, No. 2 DOI: 10.2308/iace-50673 2014 pp. 295–317
  • Schwab, K. (2017) “The fourth industrial revolution. Currency”
  • Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu
  • T.C. Yükseköğretim Kurulu. (Erişim Tarihi: 17.03.2022). http://tyyc.yok.gov.tr/?pid=10
  • Tan, L. M., Laswad, F. (2018) “Professional skills required of accountants: what do job advertisements tell us?” Accounting Education, 27:4, 403-432, DOI: 10.1080/09639284.2018.1490189
  • Thomson Reuters. (2018) “The accountant of tomorrow. Accountancy in 2028 Survey” https://tax. thomsonreuters.co.uk/wp-content/private/pdf/uk/report/Thomson-Reuters-Accountant-of- Tomorrow-Report.pdf
  • Tsiligiris, V., Bowyer, D. (2021) “Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education” Accounting Education, 30:6, 621-649, DOI: 10.1080/09639284.2021.1938616
  • Uluslararası Muhasebe Eğitim Standartları Kurulu (AESB) (2014).
  • World Economic Forum (2020) “The Future of Jobs Report 2020”
  • Yorke, M. (2006) “Employability in higher education: what it is – what it is not” The Higher Education Academy
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-business.
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-functional
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-functional
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-personal
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-business

Geleceğin Muhasebe Profesyonellerinin Sahip Olması Gereken Yetkinlikler: Muhasebe Profesyoneli Olabilmek İçin Mezun Olunması Gereken Yükseköğretim Program Çıktılarının Analizi

Yıl 2022, Cilt: 25 Sayı: Özel Sayı, 497 - 510, 22.09.2022
https://doi.org/10.29249/selcuksbmyd.1137721

Öz

Yeni teknoloji, rekabet gücü, dinamizm ve Endüstri 4.0’la birlikte gelen iş dünyasındaki değişikliklerin tümü yeni yetkinliklere duyulan ihtiyacı ortaya çıkarmıştır. Bu araştırmada; Türkiye’de yükseköğretim kurumlarında muhasebe profesyoneli olmak için mezun olunması gereken yükseköğretim program çıktılarının, geleceğin muhasebe profesyonellerinden beklenen yetkinlikler bağlamında analiz edilmesi amaçlanmaktadır. Muhasebe profesyoneli olmak için mezun olunması gereken lisans program çıktıları NVivo 12 paket programı kullanılarak, içerik analizi tekniği ile analiz edilmiştir. Analiz sonunda program çıktılarında Endüstri 4.0 bağlamında geleceğin muhasebe profesyonellerinin sahip olması gereken yetkinliklerin ne derece yer aldığı tespit edilmiştir. Elde edilen bulgular, yükseköğretim kurumlarının günümüzün rekabetçi dünyasında kişiye özgü yetkinliklerin öneminin farkında olduğunu ve optimal bir yetkinlik dengesine sahip mezunlar yetiştirmenin önemli olduğunu göstermektedir. Araştırmamız, muhasebe eğitimini dünyadaki gelişmelerle uyumlu hale getirmek için bir yol haritası sunmak, öğretme ve öğrenme yaklaşımlarını, Endüstri 4.0 bağlamındaki gereksinimlere göre değiştirmek, güncellemek veya odak noktasını belirlemede yardımcı olacaktır.

Kaynakça

  • Al-Htaybat, K., Alberti-Alhtaybat, L. V., Alhatabat, Z. (2018) “Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum” Accounting Education, 27:4, 333-357, DOI: 10.1080/09639284.2018.1437758
  • Allahverdi, M., Alagöz, H. M., Alagöz, A. (2021). “Muhasebe Mesleğinin Gelişen Doğasında Yetkinlik Kavramı” Muhasebe ve Denetime Bakış, s.63, ss.139-158
  • American Accounting Association (AAA). (2012). “The Pathways Commission, In Pursuit of Accounting’s Curricula of the Future” http://commons.aaahq.org/posts/c0a7037eea
  • American Institute of Certified Public Accountants (AICPA). (2017). Erişim Tarihi: 18.03. .2022. https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-personal.
  • American Institute of Certified Public Accountants (AICPA). (2018). “The AICPA Pre-certification Core Competency Framework” https://us.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/resources/downloadabledocuments/aicpa-pre-certification-core-compentency-framework.pdf
  • Association of Chartered Certified Accountants (ACCA). (2016) “Professional accountants – The future: Drivers of change and future skills” (pp. 1–88). The Association of Chartered Certified Accountants. https://www.accaglobal.com/ gb/en.html
  • Association of Chartered Certified Accountants (ACCA). (2017) “Professional accountants – the future: Ethics and trust in a digital age” https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2017/august/ethics-and-trust-in-a-digital-age.html#:~:text=The%20professional%20accountant%20of%20the,these%20lies%20the%20ethical%20quotient.
  • Association of Chartered Certified Accountants (ACCA). (2019) “Audit and technology” https://www.accaglobal.com/gb/en.html
  • Association of Chartered Certified Accountants (ACCA). (2020)” Digital accountant” https://www.accaglobal.com/gb/en.html
  • Athey, T. R., Orth, M. S. (1999) “Emergıng Competency Methods For The Future. Human Resource Management” Fall 1999, Vol. 38, No. 3,pp. 215–226
  • Bolt-Lee, C., Foster, S. D. (2003) “The Core Competency Framework: a new element in the continuing call for accounting education change in the United States” Accounting Education 12 (1,), 33-7
  • Bui, B., Porter, P. (2010) “The Expectation-Performance Gap in Accounting Education: An Exploratory Study, Accounting Education: an international journal” 19:1-2, 23-50, DOI: 10.1080/09639280902875556
  • Clarke, M. (2018) “Rethinking graduate employability: the role of capital, individual attributes and context” Studies in Higher Education 43:11, 1923-1937, DOI: 10.1080/03075079.2017.1294152
  • Dixon, J., Belnap, C., Albrecht, C., & Lee, K. (2010) “The importance of soft skills” Corporate Finance Review” 14(6), 35-38. Retrieved from http://search.proquest.com/docview/751644804?accountid=458
  • Dolce, V., Emanuel, F., Cisi, M., Ghislieri, C. (2020) “The soft skills of accounting graduates: perceptions versus expectations, Accounting Education, 29:1, 57-76, DOI: 10.1080/09639284.2019.1697937
  • Gabriel, M., Pessl, E. (2016) “Industry 4.0 and sustainability impacts: Critical discussion of sustainability aspects with a special focus on future of work and ecological consequences” Annals of the Faculty of Engineering Hunedoara, 14(2), 131.
  • International Federation of Accountants (IFAC). (2019) “Future-fit accountants: CFO & Finance function roles for the next decade” p. 16.
  • International Federation of Accountants. ISBN 978-1-60815-418-0. https://www.ifac.org/ knowledge-gateway/preparing-future-ready-professionals/publications/future-fit-accountantsroles- next-decade
  • İskender, H. (2011) “Türkiye’de Muhasebe Meslek Mensuplarının Mesleki Yetkinlik Sorunları Ve Bu Sorunların Çözümünde Sürekli Eğitimin Rolü” Doktora Tezi, Sosyal Bilimler Enstitüsü, Sakarya Üniversitesi
  • Kanada Serbest Muhasebeci ve Mali Müşavirler Birliği (CPA). (2020) “Competency Framework”
  • Küresel Yönetim Muhasebecileri Birliği (CGMA, 2019) “Competency Framework 2019 Update”
  • Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., Wouters, M. J. F. (2014) “Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education” Issues In Accountıng Educatıon, American Accounting Association Vol. 29, No. 2 DOI: 10.2308/iace-50673 2014 pp. 295–317
  • Schwab, K. (2017) “The fourth industrial revolution. Currency”
  • Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu
  • T.C. Yükseköğretim Kurulu. (Erişim Tarihi: 17.03.2022). http://tyyc.yok.gov.tr/?pid=10
  • Tan, L. M., Laswad, F. (2018) “Professional skills required of accountants: what do job advertisements tell us?” Accounting Education, 27:4, 403-432, DOI: 10.1080/09639284.2018.1490189
  • Thomson Reuters. (2018) “The accountant of tomorrow. Accountancy in 2028 Survey” https://tax. thomsonreuters.co.uk/wp-content/private/pdf/uk/report/Thomson-Reuters-Accountant-of- Tomorrow-Report.pdf
  • Tsiligiris, V., Bowyer, D. (2021) “Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education” Accounting Education, 30:6, 621-649, DOI: 10.1080/09639284.2021.1938616
  • Uluslararası Muhasebe Eğitim Standartları Kurulu (AESB) (2014).
  • World Economic Forum (2020) “The Future of Jobs Report 2020”
  • Yorke, M. (2006) “Employability in higher education: what it is – what it is not” The Higher Education Academy
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-business.
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-functional
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-functional
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-personal
  • https://us.aicpa.org/interestareas/accountingeducation/resources/accounting-core-competencies-business
Toplam 36 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Saime Önce 0000-0001-9828-1872

Gülşen Çavuş 0000-0001-8483-0121

Erken Görünüm Tarihi 19 Eylül 2022
Yayımlanma Tarihi 22 Eylül 2022
Gönderilme Tarihi 1 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 25 Sayı: Özel Sayı

Kaynak Göster

APA Önce, S., & Çavuş, G. (2022). Geleceğin Muhasebe Profesyonellerinin Sahip Olması Gereken Yetkinlikler: Muhasebe Profesyoneli Olabilmek İçin Mezun Olunması Gereken Yükseköğretim Program Çıktılarının Analizi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 25(Özel Sayı), 497-510. https://doi.org/10.29249/selcuksbmyd.1137721

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.