Cilt: 13 Sayı : 25
MUHASEBE DERSİNDE ÖĞRETİLEN KONULARIN/YÖNTEMLERİN UYGULAMADA TERCİH EDİLME DÜZEYİ: SİVAS İLİNDE BİR ARAŞTIRMA
PREFERRED PRACTICE LEVEL OF THE SUBJECTS/METHODS TAUGHT IN ACCOUNTING COURSES: A RESEARCH IN THE PROVINCE OF SIVAS
Mehmet DEMİR

1.4K 129

Bilginin değeri; doğru, hızlı, zamanında ve uygulanabilir düzeyde üretilmesi ile artacaktır. Herhangi bir meslekle ilgili olarak sunulan teorik bilginin yeterliliği yanında, öğretilen konuların da uygulamada tercih edilme düzeyi önemlidir. Muhasebe derslerinde aktarılan hem teorik bilgilerin hem de üzerinde durulan konuların/yöntemlerin uygulamayla örtüşmediği veya uygulamanın gerisinde kaldığı yönündeki eleştiriler, özellikle uygulayıcı ve öğrenciler tarafından sıklıkla dile getirilmektedir. Bu çalışmada, muhasebe derslerinde öğretilen konuların/yöntemlerin uygulamada tercih edilme düzeyinin belirlenmesi ve muhasebeci-mükellef ilişkilerindeki memnuniyet düzeyinin tespit edilmesi amaçlanmaktadır. Araştırma, Sivas ilindeki muhasebecilik bürosunda faaliyet gösteren, serbest muhasebeci ve mali müşavirler üzerinde anket uygulanarak tamamlanmıştır. Elde edilen bulgulara göre, muhasebe derslerinde üzerinde durulan konuların/yöntemlerin büyük bir çoğunluğu uygulayıcılar tarafından da tercih edilmekte ve konu açısından öğreticilere yapılan olumsuz eleştiriler dayanaksız olarak görülmektedir. Ayrıca meslek elemanlarının, hem mesleki hem de mükelleflerle olan iş ilişkileri açısından memnuniyet düzeylerinin yeterli olmadığı sonucuna da ulaşılmıştır.
Value of information is going to improve by its production at an accurate, fast and applicable level. The level of a tuitional issue’s being preferred in practice is also an important factor beyond the theory taught about any profession. Accounting is such a discipline that yields information about the financial situation and operational performance of a firm for its users and produces this information through special tools, methods and principles. From this point of view, accounting is language of the firm. Difficulties emerging during a language learning/teaching process are also shown up during an accounting learning/teaching process. This specific language differentiates in terms of concepts, symbols and illustrations etc. Hence, there occurs several difficulties in presentation of accounting information to the students and learning process of the related area by the students. Therefore, the process of teaching/learning of this language may cause a stressful period both for the instructor and the student. On the other hand, criticisms are made that the information transmitted at universities does not meet the needs of business life and also the instructors are unfairly seen the focal point of these criticisms for many times. Beyond all questions, an important part of the instructors is to make an effort as transmitting the information related to accounting, however they fail to depict a proper approach approximating to those in business life. This situation in turn, leads to criticisms that the instructors fall short of business life. By all means, the whole subjects/methods emphasized by the instructors would not be met at the same level of practice by each unit of business life. While a subject/method is of capital importance in a sector, would have very rare field of application in another. It is expected that the instructors transfer information within the scope of the general curriculum and present the information compatible with the necessities of business life. In a further aspect, the way a subject/method handled in practice cannot be directly influential in the transfer of these subjects/methods. There may be seen different approaches between the theory and the practice in almost every profession. The instructor is supposed to teach the information he intends to tell as a result of his experiences and the relationships formed by his experiences and the community of practice. Another criticism against the instructors both by students and practitioners is that the subjects/methods taught in accounting classes do not match up with the practice or fall short of practice. Many academic studies striving to find out the reflective results of accounting information in the field of practice have been conducted. It is seen that the majority of these studies are related to the topics such as the level of competence of the theoretical knowledge transferred in accounting classes for stakeholders and/or practitioners, the level of lack of knowledge, measures to be done to eliminate the differences between the theory and the practice, factors being effective in learning issues related to accounting and so on. As a result, it is found that the thoughts regarding the insufficiency of the level of information being taught are mostly overriding. However this research is not done in order to determine whether the level of information taught in accounting classes is sufficient. The research primarily aims to determine the preference level of accounting subjects/methods taught in practice. In other words, availability of compliance or non-compliance between theory and practice within the scope of subject/method is tried to be identified. Secondly, satisfaction level of the accountant from the relationship with taxpayers is also tried to be figured out in this study. The research was carried out on the members of profession operating at the bureau of certified public accountants of Sivas province. In this context, the questionnaire forms prepared in accordance with the objectives was filled out through face to face survey method. The questionnaire consists of two basic parts. First part includes the demographic characteristics of the participant and to what degree they agree with some statements (satisfaction, taxpayer relations, fiscal holiday practice etc.) regarding the profession. As to the second part, there exist 12 questions aiming to determine to what degree subjects/methods taught in accounting classes and included in this research are preferred by the practitioners. It is found that, majority of some specific subjects/methods emphasized in accounting classes are also preferred by the practitioners and match up with the application in whole or moderate levels. Therefore, the findings obtained depicts that the criticism against the instructors related to the subjects/methods taught in accounting classes has no grounds. Another significant finding is that the satisfaction level of members of profession arising from their profession and the relations with the taxpayers is at low rates. Professionals stating that they have a very stressful professional life are also dissatisfied with the consideration of taxpayers regarding the profession, attention of taxpayers to the information and document flow and the practice of fiscal holiday. Especially, public authorities who undertake outstanding roles at preventing or reducing underground economy and therefore striving for tax increase and true determination of tax to be paid must stand closer to this field of profession and take demands of profession members seriously in order to eliminate the negative outcomes they face.
Anahtar Kelimeler:

Kaynakça

Mehmet DEMİR
253/5000Hizmetimizi sunmamıza ve geliştirmemize, içerik ve reklamları uyarlamamıza yardımcı olması için çerezleri kullanıyoruz. Devam ederek çerez kullanımını kabul etmiş olursunuz. Telif hakkı © 2020 Elsevier B.V. veya onun lisans verenleri veya katkıda bulunanları. ScienceDirect ®, Elsevier B.V.'nin tescilli ticari markasıdır.
253/5000Hizmetimizi sunmamıza ve geliştirmemize, içerik ve reklamları uyarlamamıza yardımcı olması için çerezleri kullanıyoruz. Devam
ederek çerez kullanımını kabul etmiş olursunuz. Telif hakkı © 2020 Elsevier B.V. veya onun lisans verenleri veya katkıda bulunanları.
ScienceDirect ®, Elsevier B.V.'nin tescilli ticari markasıdır.