Muhasebe meslek mensuplarının dijital muhasebe okuryazarlık düzeylerinin incelenmesi
Yükleniyor...
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Niğde Ömer Halisdemir Üniversitesi / Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Muhasebe meslek mensuplarının dijital muhasebe okuryazarlık düzeylerinin belirlenmesinin amaçlandığı bu çalışmada, nicel araştırma yöntemlerinden "Tarama Modeli" kullanılmıştır. Araştırmanın evrenini Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği'ne (TÜRMOB) üye olan muhasebe meslek mensupları, örneklemini ise olasılık dışı örnekleme yöntemlerinden, "Uygun Örnekleme Modeli" esas alınarak Kayseri ve Niğde illerinde bulunan 294 (285 SMMM ve 9 YMM) muhasebe meslek mensubu oluşturmaktadır. Araştırmada veri toplama aracı olarak; Tekbaş, Kurnaz ve Azaltun (2018) tarafından geliştirilen "Dijital Muhasebe Okuryazarlığı Ölçeği" ve araştırmacı tarafından geliştirilen "Kişisel Bilgi Formu" kullanılmıştır. "Dijital Muhasebe Okuryazarlığı Ölçeği" 31 madde olarak geliştirilmiştir. Bu soruların değerlendirilmesinde, "Kesinlikle Katılmıyorum", "Katılmıyorum", "Fikrim Yok", "Katılıyorum" ve "Kesinlikle Katılıyorum" seçeneklerinin yer aldığı 5'li likert derecesi kullanılmıştır. Araştırmada uygulanan ölçekten elde edilen verilerin analizinde, IBM SPSS 21.0 "Statistical Package for the Social Sciences" paket programı kullanılmış, yapılan bütün analizlerde anlamlılık düzeyi p?.05 olarak alınmıştır. Araştırma verilerinin normal dağılıma uyup uymadığını anlamak için normal dağılım analizleri yapılmıştır. Bu analiz kapsamında ortalama puan, minimum ve maksimum puan genişliği, çarpıklık (Skewness) ve basıklık (Kurtosis) katsayıları hesaplanmıştır. "Kolmogorov-Smirnov Normalite Testi" yapılmıştır. Yapılan test sonucunda dağılımın normal olmadığı sonucuna ulaşılmış ve bağımsız örneklem t-testinin karşılığı olan Mann-Whitney U testi ile Tek Yönlü ANOVA Testinin karşılığı olan Kruskal-Wallis ile analizler gerçekleştirilmiştir. Araştırmada, muhasebe meslek mensuplarının cinsiyetleri, yaş düzeyleri, öğrenim düzeyleri, mesleki unvanları, mesleki tecrübeleri, mezun oldukları lise türü ve yerleşim yeri türü ile dijital muhasebe okuryazarlık düzeyleri arasında istatistiksel açıdan anlamlı farklılığın olmadığı, dijital sistemlerin hayatlarındaki ve mesleklerindeki önem derecesi, dijital sistemleri etkin ve verimli kullanmak için eğitim alma durumları ve yeni teknoloji ve dijital sistemleri nasıl öğrendikleri ile dijital muhasebe okuryazarlık düzeyleri arasında istatistiksel açıdan anlamlı farklılığın olduğu sonucuna ulaşılmıştır.
In this study, which aims to determine the digital accounting literacy levels of accounting professionals, the screening model, one of the quantitative research methods, was used. The universe of Turkey Certified Public Accountant and Certified Public Accountant Chambers Union (TURMOB) members who are professional accountants, sample the non-probability sampling method of the appropriate sampling model on the basis of Kayseri and Niğde in the province 294 (285 Independent Accountant Financial Advisor and 9 Chartered Accountants) accounting constitute members of the profession. As a data collection tool in research; The "Digital Accounting Literacy Scale" developed by Tekbaş, Kurnaz and Azaltun (2018) and the "Personal Information Form" developed by the researcher were used. "Digital Accounting Literacy Scale" was developed as 31 items. In the evaluation of these questions, a 5-point likert level with the options of "Absolutely Disagree", "Disagree", "No Idea", "Agree" and "Strongly Agree" was used. In the analysis of the data obtained from the scale applied in the study, IBM SPSS 21.0 "Statistical Package for the Social Sciences" package program was used, and the significance level was taken as p?.05 in all analyzes. Normal distribution analyzes were conducted to understand whether the research data fit the normal distribution. Within the scope of this analysis, average score, minimum and maximum score width, skewness and kurtosis coefficients were calculated. Kolmogorov-Smirnov normality test was performed. As a result of the test, it was concluded that the distribution was not normal and analyzes were performed with the Mann-Whitney U test which corresponds to the independent sample t-test and Kruskal-Wallis, which corresponds to the one-way ANOVA test. In the study, there is no statistically significant difference between the gender, age levels, education levels, professional titles, professional experiences, the type of high school they graduated from and the type of place of residence and digital accounting literacy levels, the importance of digital systems in their lives and professions, digital systems are effective. It was concluded that there is a statistically significant difference between their digital accounting literacy levels and how they learn about new technologies and digital systems and their training to use them efficiently.
In this study, which aims to determine the digital accounting literacy levels of accounting professionals, the screening model, one of the quantitative research methods, was used. The universe of Turkey Certified Public Accountant and Certified Public Accountant Chambers Union (TURMOB) members who are professional accountants, sample the non-probability sampling method of the appropriate sampling model on the basis of Kayseri and Niğde in the province 294 (285 Independent Accountant Financial Advisor and 9 Chartered Accountants) accounting constitute members of the profession. As a data collection tool in research; The "Digital Accounting Literacy Scale" developed by Tekbaş, Kurnaz and Azaltun (2018) and the "Personal Information Form" developed by the researcher were used. "Digital Accounting Literacy Scale" was developed as 31 items. In the evaluation of these questions, a 5-point likert level with the options of "Absolutely Disagree", "Disagree", "No Idea", "Agree" and "Strongly Agree" was used. In the analysis of the data obtained from the scale applied in the study, IBM SPSS 21.0 "Statistical Package for the Social Sciences" package program was used, and the significance level was taken as p?.05 in all analyzes. Normal distribution analyzes were conducted to understand whether the research data fit the normal distribution. Within the scope of this analysis, average score, minimum and maximum score width, skewness and kurtosis coefficients were calculated. Kolmogorov-Smirnov normality test was performed. As a result of the test, it was concluded that the distribution was not normal and analyzes were performed with the Mann-Whitney U test which corresponds to the independent sample t-test and Kruskal-Wallis, which corresponds to the one-way ANOVA test. In the study, there is no statistically significant difference between the gender, age levels, education levels, professional titles, professional experiences, the type of high school they graduated from and the type of place of residence and digital accounting literacy levels, the importance of digital systems in their lives and professions, digital systems are effective. It was concluded that there is a statistically significant difference between their digital accounting literacy levels and how they learn about new technologies and digital systems and their training to use them efficiently.
Açıklama
Anahtar Kelimeler
Muhasebe Meslek Mensupları, Dijital Okuryazarlık, Dijital Muhasebe Okuryazarlığı, Accounting Professionals, Digital Literacy, Digital Accounting Literacy
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Pusmaz, T. (2021). Muhasebe meslek mensuplarının dijital muhasebe okuryazarlık düzeylerinin incelenmesi. (Yüksek Lisans Tezi) Niğde Ömer Halisdemir Üniversitesi, Sosyal Bilimler Enstitüsü, Niğde
