Meslek Mensuplarının Muhasebe Mezunlarından Beklentileri Ve Beklenti Boşluğu: Balıkesir İli Uygulaması

Bu çalışma, bağımsız çalışan Serbest Muhasebeci Mali Müşavirler’in bürolarında istihdam edecekleri muhasebe elemanlarında aradıkları bilgi/beceriler ile kişisel özelliklerin neler olduğunu ve bir beklenti boşluğu bulunup bulunmadığını belirlemeye yöneliktir. Bu amaçla, Balıkesir ilinde faaliyette bulunan 247 bağımsız çalışan SMMM ile yapılan anket çalışmasından elde edilen veriler SPSS 22.0 ve Microsoft Office Excel programları ile analiz edilmiştir. Araştırma sonucunda, meslek mensuplarının işyerlerinde çalıştıracakları muhasebe elemanlarında aradıkları bilgi/becerilerden “insan ilişkileri becerisi” başta olmak üzere jenerik becerilerin teknik becerilerden daha yüksek ortalamaya sahip olduğu ve yine jenerik becerilerde daha yüksek olmak üzere beklenti boşluğunun bulunduğu belirlenmiştir. Ayrıca, meslek mensuplarının işyerlerinde çalıştıracakları muhasebe meslek elemanlarında aradıkları kişisel özelliklerin başında “doğruluk, dürüstlük ve güvenirlik” in geldiği tespit edilmiştir.

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