Technological Transformation in the Accounting Profession and Future Expectations of Independent Accountant and Financial Advisor Interns: The Example of Gaziantep Province

Mehmet Ös; Cuma Ercan

Makale detayları

Technological Transformation in the Accounting Profession and Future Expectations of Independent Accountant and Financial Advisor Interns: The Example of Gaziantep Province

Yazarlar:

Mehmet Ös | Cuma Ercan

Yayıncı:

Anadolu University

Ana Başlıklar:

Muhasebe Teorisi ve Standartları

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 4, pp.1953-1968

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334331

pISSN:

2667-8683

Anahtar kelimeler:

Özet:

 The aim of this research is to determine the opinions of Certified Public Accountants interns regarding internship practices. In this context, the opinions of the interns regarding internship practices were examined in four dimensions. These are; problems, expectations, competencies and the future of the profession. Descriptive and relational screening designs from quantitative research designs were used in the research. The data were collected by survey method and analyzed by SPSS 23.0 program. The universe of the research consists of interns registered to Gaziantep Chamber of Certified Public Accountants. Frequency, percentage, arithmetic mean, t-test and ANOVA tests were used in the evaluation of the data. As a result of the research, it was determined that the highest mean belongs to the expectation dimension and the lowest mean belongs to the competence dimension. The main problems identified are high file and exam fees, not receiving overtime pay, low salaries, long internship duration, and working more than 8 hours per day. The most important expectation of the interns from members of the profession is; all the details of the profession are taught and they are not employed in jobs other than their main job. The most important effect of internship practices on their professional competence is that they become aware of their competence levels. Interns believe that the need for financial advisors with hardware and software knowledge as well as legislative knowledge will increase in the future, and that financial advisors will focus on auditing and consulting activities rather than bookkeeping.

 The aim of this research is to determine the opinions of Certified Public Accountants interns regarding internship practices. In this context, the opinions of the interns regarding internship practices were examined in four dimensions. These are; problems, expectations, competencies and the future of the profession. Descriptive and relational screening designs from quantitative research designs were used in the research. The data were collected by survey method and analyzed by SPSS 23.0 program. The universe of the research consists of interns registered to Gaziantep Chamber of Certified Public Accountants. Frequency, percentage, arithmetic mean, t-test and ANOVA tests were used in the evaluation of the data. As a result of the research, it was determined that the highest mean belongs to the expectation dimension and the lowest mean belongs to the competence dimension. The main problems identified are high file and exam fees, not receiving overtime pay, low salaries, long internship duration, and working more than 8 hours per day. The most important expectation of the interns from members of the profession is; all the details of the profession are taught and they are not employed in jobs other than their main job. The most important effect of internship practices on their professional competence is that they become aware of their competence levels. Interns believe that the need for financial advisors with hardware and software knowledge as well as legislative knowledge will increase in the future, and that financial advisors will focus on auditing and consulting activities rather than bookkeeping.

 The aim of this research is to determine the opinions of Certified Public Accountants interns regarding internship practices. In this context, the opinions of the interns regarding internship practices were examined in four dimensions. These are; problems, expectations, competencies and the future of the profession. Descriptive and relational screening designs from quantitative research designs were used in the research. The data were collected by survey method and analyzed by SPSS 23.0 program. The universe of the research consists of interns registered to Gaziantep Chamber of Certified Public Accountants. Frequency, percentage, arithmetic mean, t-test and ANOVA tests were used in the evaluation of the data. As a result of the research, it was determined that the highest mean belongs to the expectation dimension and the lowest mean belongs to the competence dimension. The main problems identified are high file and exam fees, not receiving overtime pay, low salaries, long internship duration, and working more than 8 hours per day. The most important expectation of the interns from members of the profession is; all the details of the profession are taught and they are not employed in jobs other than their main job. The most important effect of internship practices on their professional competence is that they become aware of their competence levels. Interns believe that the need for financial advisors with hardware and software knowledge as well as legislative knowledge will increase in the future, and that financial advisors will focus on auditing and consulting activities rather than bookkeeping.

 Bu araştırmanın amacı, Serbest Muhasebeci Mali Müşavir stajyerlerinin staj uygulamalarına ilişkin görüşlerini tespit etmektir. Bu çerçevede, stajyerlerin staj uygulamalarına ilişkin görüşleri dört boyutta incelenmiştir. Bunlar; sorunlar, beklentiler, yeterlilikler ve mesleğin geleceğidir. Araştırmada, nicel araştırma desenlerinden betimsel ve ilişkisel tarama deseni kullanılmıştır. Veriler anket yöntemi ile elde edilmiş, verilerin analizinde ise SPSS 23.0 programı kullanılmıştır. Araştırmanın evrenini Gaziantep Serbest Muhasebeci Mali Müşavirler Odasına kayıtlı stajyerler oluşturmaktadır. Verilerin değerlendirilmesinde frekans, yüzde, aritmetik ortalama, t- testi ve ANOVA testleri kullanılmıştır. Araştırma sonucunda, en yüksek ortalamanın beklenti boyutuna, en düşük ortalama ise yeterlilik boyutuna ait olduğu tespit edilmiştir. Tespit edilen sorunların başında; dosya ve sınav ücretlerinin yüksek olması, fazla mesai ücreti alamama, maaşların düşük olması, staj süresinin uzun olması, günlük 8 saatten fazla çalışma konuları gelmektedir. Stajyerlerin meslek mensuplarından en önemli beklentisi; mesleğin tüm inceliklerinin öğretilmesi ve esas işler dışındaki işlerde çalıştırılmamalarıdır. Staj uygulamalarının mesleki yeterlilikleri üzerindeki en önemli etkisi ise, yeterlilik düzeylerinin farkına varmaları konusunda olmuştur. Stajyerler, gelecekte mevzuat bilgisinin yanında donanım ve yazılım bilgisine sahip mali müşavir ihtiyacının artacağı, mali müşavirlerin defter tutmaktan çok denetim ve danışmanlık faaliyetlerine yönelecekleri görüşündedirler.

Makale detayları

Technological Transformation in the Accounting Profession and Future Expectations of Independent Accountant and Financial Advisor Interns: The Example of Gaziantep Province

Yazarlar:

Mehmet Ös | Cuma Ercan

Yayıncı:

Anadolu University

Ana Başlıklar:

Muhasebe Teorisi ve Standartları

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 4, pp.1953-1968

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334331

pISSN:

2667-8683

Accounting Profession

Independent Accountant and Financial Advisor

InternshipMuhasebe Mesleği

Serbest Muhasebeci Mali Müşavir

Staj

Sayı

Makale detayları

Technological Transformation in the Accounting Profession and Future Expectations of Independent Accountant and Financial Advisor Interns: The Example of Gaziantep Province

Yazarlar: Mehmet Ös | Cuma Ercan

Yayıncı: Anadolu University

Ana Başlıklar: Muhasebe Teorisi ve Standartları

Dergi: Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 4, pp.1953-1968

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001334331

pISSN: 2667-8683

Accounting Profession

Independent Accountant and Financial Advisor

InternshipMuhasebe Mesleği

Serbest Muhasebeci Mali Müşavir

Staj

Sayı

Yazarlar:

Mehmet Ös | Cuma Ercan

Yayıncı:

Anadolu University

Ana Başlıklar:

Muhasebe Teorisi ve Standartları

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 4, pp.1953-1968

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334331

pISSN:

2667-8683