İlknur ERGÜN, Zeliha KALDIRIM, İrem ÖZCAN

İşletme ve Muhasebe Eğitimi Müfredatı Yeterince Sürdürülebilir mi? Türkiye ve Diğer Ülke Üniversitelerinin Müfredatlarının Doküman Analizi ile Karşılaştırılması

Geleneksel muhasebe yapısı kurumsal sürdürülebilirlik konusunda işletme paydaşlarının beklentilerine yeterince cevap verememektedir. Bu sebeple sürdürülebilirliği de göz önüne alan sürdürülebilirlik muhasebesi, çevre muhasebesi, entegre raporlama gibi yeni muhasebe yaklaşımları ortaya çıkmıştır. Dolayısıyla sürdürülebilirlik kavramının muhasebeye entegrasyonu ile muhasebe eğitiminden beklentiler de değişmiştir. Buradan hareketle çalışmada, üniversite derecelendirme kuruluşları arasında yer alan Times Yükseköğretim Kuruluşu’nun 2021 yılı için belirlediği eğitim-öğretim kategorisi, Muhasebe ve Finansman alanı dünya sıralamasında yer alan ilk 25 üniversite ile bu sıralamada yer alan Türk üniversitelerinin ilk 25’i tespit edilmiş ve müfredatlarındaki sürdürülebilirlik ve türevleri ile ilgili derslerin varlığı doküman analizi yöntemiyle incelenmiştir. Araştırmada üniversitelerin İşletme, Yönetim, Muhasebe ve Finansman bölümlerinin lisans, yüksek lisans ve doktora müfredatları analiz edilmiş, ardından Türkiye ve diğer ülke üniversiteleri karşılaştırılmıştır. Elde edilen verilere göre, sürdürülebilirlik konusunda işletme, yönetim ve muhasebe alanında eğitim veren yabancı üniversitelerin ders müfredatlarında eksiklikler olduğu, Türk üniversitelerinde ise bu eksikliğin çok daha dikkat çekici olduğu düşünülmektedir.

Anahtar Kelimeler:

Muhasebe eğitimi, Sürdürülebilirlik, Sürdürülebilirlik eğitimi, Doküman analizi

Is Business and Accounting Education Sufficiently Sustainable? Comparison of Curriculum of Turkey And Other Country Universities By Document Analysis

The traditional accounting structure is adequate to the expectations of business stakeholders regarding corporate sustainability cannot answer. For this reason, new accounting approaches such as sustainability accounting, environmental accounting, and integrated reporting have emerged that also take sustainability into account. Therefore, with the integration of the concept of sustainability into accounting, the expectations of accounting education have also changed. From this point of view, in the study, the education category determined by the Times Higher Education Institution, which is among the university rating agencies, for 2021, the first 25 universities in the world ranking in the field of Accounting and Finance, and the first 25 of the Turkish universities in this ranking were determined and their curriculums were determined. The document analysis method examined the existence of courses related to sustainability and its derivatives. In the research, the undergraduate, graduate, and doctoral curricula of the Business Administration, Management, Accounting, and Finance departments of the universities were analyzed, and then the world and Turkish universities were compared. According to the data obtained, it is thought that there are deficiencies in the curriculum of foreign universities that provide education on sustainability in business, management, and accounting, and this deficiency is much more striking in Turkish universities.

Keywords:

Accounting Education, Sustainability, Sustainability Education, Document Analysis,

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