Metin ÇALIK, Barış DEMİRCİ, Tunga BOZDOĞAN

Endüstri Mühendisliği Öğrencilerinin Maliyet Muhasebesi Dersine Ve Dersi Veren Öğretim Üyesine Yönelik Algıları

Bu araştırmanın temel amacı, pandemi süreci gibi zorlu bir ortamda öğrenme uyarımının oluşturulmasında, endüstri mühendisliği öğrencilerinin maliyet muhasebesi dersine ve dersi veren öğretim üyesine yönelik algılarının tespit edilmesi ve bu algılar arasındaki ilişkinin ortaya konulmasıdır. Bu çalışmayı özelikle literatürdeki çalışmalardan ayıran farklılığı doğrudan muhasebe ile ilgili olmayan bir bölümde ve daha önceden alışılmamış bir öğrenme ortamında öğrencilerin derse ilişkin algılarının değerlendirilmesinin amaçlanmasıdır. Araştırma evrenini Kütahya Dumlupınar Üniversitesi Mühendislik Fakültesi Endüstri Mühendisliği bölümünde maliyet muhasebesi dersini alan öğrencileri oluşturmaktadır. Çalışmada 2020 yılında kolayda örnekleme yöntemine göre 139 öğrenciden anket tekniğiyle veri toplanmış ve toplanan veriler güncel istatistik programında analiz edilmiştir. Buna göre maliyet muhasebesi dersi alan endüstri mühendisliği öğrencilerinin dersi veren öğretim üyesine yönelik algıları ile derse ilişkin algıları arasında istatistiksel olarak anlamlı bir ilişki olduğu tespit edilmiştir.

Anahtar Kelimeler:

Algı, Maliyet Muhasebesi, Endüstri Mühendisliği, Muhasebe Eğitimi, Yetkinlik

PDF

___

AACE, Association for the Advancement of Cost Engineering (2021). https://web.aacei.org/about-aace, (08.02.2021).
Abdullah, Firdaus (2006). “Measuring Service Quality in Higher Education: HEdPERF Versus SERVPER”. Marketing Intelligence & Planning, pp.24, 31-47.
Adler, Ralph W.- Whiting, Rosalind H.- Williams, Kate Wynn (2004). “Student-Led and Teacher-Led Case Presentations: Empirical Evidence About Learning Styles in an Accounting Course”, Accounting Education, 13(2), pp.213–229.
Apak, İbrahim (2020). “Ön Lisans Öğrencilerinin Muhasebe Derslerine Yönelik Tutumları Üzerine Bir Araştırma”, Sosyal Ekonomik Araştırmalar Dergisi, 20(40), ss.227-236.
Apostolou, Barbara - Dorminey, Jack W.- Hassell, John M. - Rebele, James E. (2016). “Analysis of Trends in the Accounting Education Literatüre (1997–2016)”, Journal of Accounting Education, 41, pp.1-14.
Bandura, Randall P. - Lyons, Paul (2012). “Instructor Care and Consideration Toward Students—What Accounting Students Report: A Research Note”, Accounting Education: An International Journal, 21(5), pp.515-527.
Bui, Bihn - Porter, Brenda (2010). “The Expectation-Performance Gap in Accounting Education: An Exploratory Study”, Accounting Education: an international journal, 19(1-2), pp.23-50.
ICAI. The Institute of Cost Accountants of India (2018). Cost Accounting Intermadiate. CMA Bhawan, Kolkata, India.
Booth, Peter - Luckett, Peter - Mladenovic, Rosina (2010). “The Quality of Learning in Accounting Education: The Impact of Approaches to Learning on Academic Performance”, Accounting Education, 8(4), pp.277-300.
Chen, Clement C. - Jones, Keith T. - Moreland, Keith (2010). “Virtual Groups in a Cost Accounting Course: Group Dynamics, Outcomes, and Participant Satisfaction”, Advances in Accounting Education, 11, pp.153-170.
Clinton, B. Douglas - Kohlmeyer III, James M. (2005). “The Effects of Group Quizzes on Performance and Motivation to Learn: Two Experiments in Cooperative Learning”, Journal of Accounting Education, 23(2), pp.96-116.
Cooper, Donald R. - Schindler, Pamela S. (1998): Business Research Methods, McGraw-Hill International Editions, 6th Edition.
Costa, Alberto J.- Pinheiro, Margarida M. - Ribeiro, Mariana S. (2016). “Ethical Perceptions of Accounting Students in a Portuguese University: The Influence of Individual Factors and Personal Traits”, Accounting Education, 25(4), pp.327-348.
Davidson, Ronald A. (2002). “Relationship of Study Approach and Exam Performance”. Journal of Accounting Education, 20(1), pp.29-44.
Duff, Angus. (1999). “Access Policy and Approaches to Learning”, Accounting Education, 8(2), pp.99-110.
Ferrell, Gill (2012). “A View of The Assessment and Feedback Landscape: Baseline Analysis of Policy and Practice From the JISC Assessment & Feedback Programme”, JISC AF Baseline Report. www.jisc.ac.uk/assessresource, (02.02.2021).
Geiger, Marshall A. - Ogilby, Suzanne M. (2000). “The First Course in Accounting: Students' Perceptions and Their Effect On The Decision to Major in Accounting”, J. of Acc. Ed. 18, pp.63-78.
Góis, Cristina - Brás, Filomena Antunes (2013). “In The Aftermath of the Bologna Process: Exploring the Master Students’ Perceptions on Accounting in Two Portuguese Higher Education Institutions”, The Spanish Journal of Accounting, Finance and Management Education, 4, pp.34-55.
Guo, Ken H. (2018). “The Odyssey of Becoming: Professional Identity and Insecurity in the Canadian Accounting Field”, Critical Perspectives on Accounting, 56, pp.20-45.
Heikkila¨, Annamari - Lonka, Kirsti (2006). “Studying in Higher Education: Students’ Approaches to Learning, Self-Regulation, and Cognitive Strategies”, Studies in Higher Education, 31(1), pp.99-117.
Herbert, Ian P.- Rothwell, Andrew T.- Glover, Jane L. - Lambert, Stephanie A. (2020). “Does the Changing World of Professional Work Need a New Approach to Accounting Education?”, Accounting Education, ss.1-25. DOI: 10.1080/09639284.2020.1827446
Krathwohl, David R.- Bloom, Benjamin S. - Masia, Bertram B. (1964). Taxonomy Educational objectives: The Classication of Educational Goals. Handbook II: Affective Domain. New York: David McKay Company, Inc.
McDowall, Tracey - Jackling, Beverley - Natoli, Riccardo (2015). “Relationships Between Vocational Interests and Learning Approaches to Advance The Quality of Student Learning in Accounting”, Accounting Education, 24(6), pp.498-513.
Mourik, Greg van - Wilkin, Carla (2019). “Educational Implications and the Changing Role of Accountants: a Conceptual Approach to Accounting Education”, Journal of Vocational Education & Training, 71(2), pp.312-335.
Özdamar, Kazım (2004). Paket Programlarla İstatistiksel Veri Analizi. Kaan Kitabevi. Eskişehir.
Parasuraman, A Parsu – Zeithaml, Valarie A. - Berry. Leonard L. (1985). “A Conceptual Model of Service Quality and Its Implications for Future Rresearch”, Journal of Marketing, 49, pp.41-50.
Paver, Brenda - Gammie, Elizabeth (2005). “Constructed Gender, Approach to Learning and Academic Performance”, Accounting Education, 14(4), pp.427-444.
Rao, Narayana - Srivastava, DK. (2009). Industrial Engineering is Human Effort Engineering and System Efficiency Engineering. Industrial Engineering Knowledge Center. http://nraoiekc.blogspot.com/2012/09/total-cost-industrial-engineering.html. (12.02.2021).
Sithole, Seedwell T.M. (2017). “Instructional Strategies and Students’ Performance in Accounting: An Evaluation of Those Strategies and The Role of Gender”, Accounting Education, 27(4), pp.1-19.
Teixeira, Claudia – Gomes, Delfina - Borges, Janete (2015). “Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence”, Accounting Education, 24(2), pp.123-145.
Tuncer, M. Umut (2016). “Ağ Toplumunun Çocukları: Z Kuşağının Kişilerarası İletişim Becerilerinin Çok Boyutlu Analizi”. Atatürk İletişim Dergisi, 10 (Ocak), ss.33-45.
Ulusal Tez Merkezi, Yüksek Öğretim Kurulu Başkanlığı Ulusal Tez Merkezi, https://tez.yok.gov.tr/UlusalTezMerkezi/ (05.01.2021).
Wong, Grace - Cooper, Barry J. - Dellaportas, Steven. (2015) “Chinese Students’ Perceptions of the Teaching in an Australian Accounting Programme- An Exploratory Study”, Accounting Education, 24(4), pp.318-340.