A Study on the Views of Accounting Students on the Profession of Certified Public Accountant

Gökhan Baral

Makale detayları

A Study on the Views of Accounting Students on the Profession of Certified Public Accountant

Yazarlar:

Gökhan Baral

Yayıncı:

Sakarya University

Ana Başlıklar:

İşletme

Dergi:

İşletme Bilimi Dergisi Vol.13 Issue 1, pp.121-137

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342889

pISSN:

2148-0737

Anahtar kelimeler:

Özet:

 This study aims to define the profession of Certified Public Accountant CPA and reveal the meaning attributed to the CPA concept from the perspective of students in the accounting and tax applications program who are considered as potential CPAs. The research sample comprises associate degree students in the Accounting and Tax Department at Sakarya University of Applied Sciences. Data was collected from 159 students who voluntarily agreed to participate in the research using the convenience sampling method. An online survey technique was used as the data collection tool, and the questions regarding the meaning attributed to the CPA concept and the definition of the CPA profession in the survey form were asked as open-ended questions. As a result of the research, themes such as financial transactions and analysis, bookkeeping, professionalism, tax, and independent work emerged regarding the meaning attributed to the CPA concept. The themes identified from the definitions of the CPA profession were similar to the themes revealed in terms of the meaning attributed to the CPA concept. Additionally, the essential qualities a CPA should have were identified as ethics and ıntegrity, professionalism, intelligence and analytical thinking, and trust.

 This study aims to define the profession of Certified Public Accountant CPA and reveal the meaning attributed to the CPA concept from the perspective of students in the accounting and tax applications program who are considered as potential CPAs. The research sample comprises associate degree students in the Accounting and Tax Department at Sakarya University of Applied Sciences. Data was collected from 159 students who voluntarily agreed to participate in the research using the convenience sampling method. An online survey technique was used as the data collection tool, and the questions regarding the meaning attributed to the CPA concept and the definition of the CPA profession in the survey form were asked as open-ended questions. As a result of the research, themes such as financial transactions and analysis, bookkeeping, professionalism, tax, and independent work emerged regarding the meaning attributed to the CPA concept. The themes identified from the definitions of the CPA profession were similar to the themes revealed in terms of the meaning attributed to the CPA concept. Additionally, the essential qualities a CPA should have were identified as ethics and ıntegrity, professionalism, intelligence and analytical thinking, and trust.

 This study aims to define the profession of Certified Public Accountant CPA and reveal the meaning attributed to the CPA concept from the perspective of students in the accounting and tax applications program who are considered as potential CPAs. The research sample comprises associate degree students in the Accounting and Tax Department at Sakarya University of Applied Sciences. Data was collected from 159 students who voluntarily agreed to participate in the research using the convenience sampling method. An online survey technique was used as the data collection tool, and the questions regarding the meaning attributed to the CPA concept and the definition of the CPA profession in the survey form were asked as open-ended questions. As a result of the research, themes such as financial transactions and analysis, bookkeeping, professionalism, tax, and independent work emerged regarding the meaning attributed to the CPA concept. The themes identified from the definitions of the CPA profession were similar to the themes revealed in terms of the meaning attributed to the CPA concept. Additionally, the essential qualities a CPA should have were identified as ethics and ıntegrity, professionalism, intelligence and analytical thinking, and trust.

 Bu araştırmanın amacı, potansiyel Serbest Muhasebeci Mali Müşavir SMMM olarak ele alınan muhasebe ve vergi uygulamaları programı öğrencilerinin bakış açısıyla SMMM Mesleğini tanımlamak ve SMMM kavramına yüklenen anlamı ortaya koymaktır. Araştırmanın örneklemini Sakarya Uygulamalı Bilimler Üniversitesi, Muhasebe ve Vergi Bölümünde, önlisans seviyesinde öğrenim görmekte olan muhasebe ve vergi uygulamaları programı öğrencileri oluşturmaktadır. Araştırmanın verileri, kolayda örnekleme yöntemi ile gönüllülük esasına göre araştırmaya katılmayı kabul eden 159 öğrenciden toplanmıştır. Araştırmada veri toplama aracı olarak online anket tekniğinden yararlanılmıştır. Anket formundaki SMMM kavramına yüklenen anlamı ve SMMM Mesleğini tanımlamasına yönelik sorular açık uçlu olarak sorulmuştur. Araştırma sonuncunda SMMM kavramına yüklenen anlam açısından finansal işlemler ve analiz, defterkayıt tutmak, profesyonellik, vergi, bağımsız çalışma temaları öne çıkmıştır. SMMM Mesleği tanımlamalarından ortaya çıkartılan temalar, SMMM kavramına yüklenen anlam açısından ortaya çıkarılan temalarla benzerlik göstermektedir. Ayrıca, SMMMde bulunması gereken en önemli özellikler olarak etik ve dürüstlük, profesyonellik, zeka ve analitik düşünce, güven temaları öne çıkmıştır.

Makale detayları

A Study on the Views of Accounting Students on the Profession of Certified Public Accountant

Yazarlar:

Gökhan Baral

Yayıncı:

Sakarya University

Ana Başlıklar:

İşletme

Dergi:

İşletme Bilimi Dergisi Vol.13 Issue 1, pp.121-137

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342889

pISSN:

2148-0737

Certified Public Accountant (CPA)

Accounting Students

Tax Practices

Profession Definition

Professional PerceptionSMMM

Muhasebe Öğrencileri

Vergi Uygulamaları

Meslek Tanımı

Mesleki Algı

Sayı

Makale detayları

Yazarlar: Gökhan Baral

Yayıncı: Sakarya University

Ana Başlıklar: İşletme

Dergi: İşletme Bilimi Dergisi Vol.13 Issue 1, pp.121-137

Belge Tipi: Makale

Yayın Tarihi: 3/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001342889

pISSN: 2148-0737

Sayı

Yazarlar:

Gökhan Baral

Yayıncı:

Sakarya University

Ana Başlıklar:

İşletme

Dergi:

İşletme Bilimi Dergisi Vol.13 Issue 1, pp.121-137

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342889

pISSN:

2148-0737