MUHASEBE MESLEK MENSUPLARI İLE İLETİŞİMİN MUHASEBE MESLEK ALGISINA ETKİSİ

Bu çalışmanın amacı, muhasebe mesleğine yönelik oluşan stereotipik olarak nitelendirilebilecek algının, muhasebe meslek mensupları ile iletişim kuran kişiler ile iletişim kurmayan kişiler arasında farklılaşıp farklılaşma- dığını ortaya koymaktır. Diğer bir ifadeyle, bu çalışmada muhasebe meslek mensupları ile iletişimin insanların muhasebe mesleğine yönelik zihinlerinde oluşturmuş oldukları algıları ne şekilde etkilediği incelenmeye çalışılmıştır. Veriler; Saemann ve Crooker (1999) tarafından geliştirilen ölçek aracılığı ile toplanmıştır. Elde edilen verilerin analizi sonucunda şu bulgulara ulaşılmış- tır; genel anlamda muhasebe meslek mensupları ile iletişim kuran kişiler ile kurmayanlar arasında birçok stereotip olarak nitelendirilebilecek sıfatlarda anlamlı bir farklılık olmamasına rağmen, az sayıda da olsa bazı stereotipik sıfatlarda muhasebe meslek mensupları ile iletişim kuran kişilerin, kurmayan- lara kıyasla anlamlı farklılıklar oluştuğu tespit edilmiştir. Ayrıca muhasebe meslek mensupları ile iletişim kuran cevaplayıcıların anket formunda belirti- len stereotipik sıfatlara verdikleri cevaplardan, bu kişilerin daha belirgin (net) algılarının olduğu tespit edilmiştir.

THE EFFECT OF COMMUNICATION WITH ACCOUNTING PROFESSIONALS ON THE PERCEPTION OF THE ACCOUNTING PROFESSION

This study aims to reveal whether the perception of the accounting pro- fession, which can be described as stereotypical, differs between people who communicate and non-communicate with accountants. In other words, it has been tried to examine how communication with accountants affects the per- ceptions that people form in their minds about the accounting profession. Data in the study were collected using a questionnaire developed by Saemann and Crooker (1999). As a result of the analysis of the obtained data, the following findings were reached; Although there is no significant difference in the ad- jectives that can be described as many stereotypes between those who com- municate with professional accountants and those who do not, it has been ob- served that people who communicate with professional accountants in some stereotypical adjectives, albeit in a small number, have significant differences compared to those who do not. In addition, it has been determined that the respondents who communicate with professional accountants have more spe- cific (clear) perceptions.

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