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
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.