Muhasebe meslek mensuplarının muhasebe mesleği hakkındaki metaforik algıları
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Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Nevşehir Hacı Bektaş Veli Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın amacı, belirli metaforlar kullanılarak muhasebe meslek mensuplarının muhasebe mesleği üzerindeki algılarını belirlemektir. Araştırmanın örneklemini Diyarbakır ilinde faaliyet gösteren Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler oluşturmaktadır (n=257). Belirlenen örneklemden elde edilen veriler içerik analizi yapılarak sonuç ve bulgulara ulaşılmıştır. Araştırma öncelikle demografik verilerin analizi ve muhasebe meslek mensuplarının muhasebe mesleğine ilişkin algılarını belirlemek amacıyla oluşturulan 7 adet anket sorusunun (Eğer muhasebe bir renk/hayvan/besin türü/mevsim/oyun /çiçek/eşya olsaydı, “....” olurdu. Çünkü “....”) içerik analizleri yapılmıştır. Araştırma bulgularına göre muhasebe meslek mensupları muhasebe mesleği hakkında oldukça zor, sıkıcı, hata kabul etmeyen ve karmaşık bir yapıya sahip olan bir meslek dalı olarak görmektedir. Ayrıca muhasebe meslek mensupları ile devlet, mükellef arasındaki ilişkilerin yoğunluğu konusunda olumsuz görüşlere sahip olduğu belirlenmiştir.
Metaphors are important in accounting because they help to provide accurate information in explaining what people's accounting phenomenon and accounting concepts mean. Such a point of view confirms the idea that the metaphor is "an organ of perception". In order to understand how accounting concepts are perceived in a certain context, it is necessary to be sensitive to the inferences of the metaphors created. Lack of such sensitivity will be misguided as a technical practice that includes basically observable and mundane activities such as accounting, bookkeeping only, preparation of financial statements, budgeting and cost estimation. The aim of this study is to determine the perceptions of accounting professionals on the accounting profession using certain metaphors. The sample of the research is the Chartered Accountant Financial Advisors and Certified Financial Advisors operating in Diyarbakir province (n=257). The data obtained from the specified sample were analyzed and the results and findings were reached. The research was primarily conducted to determine demographic analysis and the perceptions of accounting professionals regarding the accounting profession (if you were a color / animal / Food type / Seasons / Game / Animal / Flowers / Item, ".... Because" ... ") content analyses have been made. According to the research findings, accounting professionals see the accounting profession as a very difficult, boring, error-free and complex profession. In addition, it has been determined that it has negative opinions about the intensity of relations between accounting professionals and the state and the taxpayer. However, accounting professionals have stated that it is a profession that is vital for patience, resilience, intelligence and all interest groups in order to do the accounting profession.
Metaphors are important in accounting because they help to provide accurate information in explaining what people's accounting phenomenon and accounting concepts mean. Such a point of view confirms the idea that the metaphor is "an organ of perception". In order to understand how accounting concepts are perceived in a certain context, it is necessary to be sensitive to the inferences of the metaphors created. Lack of such sensitivity will be misguided as a technical practice that includes basically observable and mundane activities such as accounting, bookkeeping only, preparation of financial statements, budgeting and cost estimation. The aim of this study is to determine the perceptions of accounting professionals on the accounting profession using certain metaphors. The sample of the research is the Chartered Accountant Financial Advisors and Certified Financial Advisors operating in Diyarbakir province (n=257). The data obtained from the specified sample were analyzed and the results and findings were reached. The research was primarily conducted to determine demographic analysis and the perceptions of accounting professionals regarding the accounting profession (if you were a color / animal / Food type / Seasons / Game / Animal / Flowers / Item, ".... Because" ... ") content analyses have been made. According to the research findings, accounting professionals see the accounting profession as a very difficult, boring, error-free and complex profession. In addition, it has been determined that it has negative opinions about the intensity of relations between accounting professionals and the state and the taxpayer. However, accounting professionals have stated that it is a profession that is vital for patience, resilience, intelligence and all interest groups in order to do the accounting profession.
Açıklama
Anahtar Kelimeler
Muhasebe meslek mensupları, Muhasebe mesleği, Metafor, Muhasebe algısı, Accounting professionals, Accounting profession, Metaphor, Perception of accounting
Kaynak
Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
12
Sayı
2
Künye
Gökoğlan, K. ve Çemberlitaş, İ. (2022). Muhasebe meslek mensuplarının muhasebe mesleği hakkındaki metaforik algıları. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi, 12(2), 676-690.
