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MUHASEBE DERSİNİ İLK DEFA ALAN ÖĞRENCİLERİN DERSE YÖNELİK ALGILARININ TESPİTİ: KARŞILAŞTIRMALI BİR ALAN ARAŞTIRMASI

DETERMINING OF STUDENTS’ PERCEPTIONS TOWARDS THE FIRST COURSE IN ACCOUNTING: A COMPARATIVE ANALYSIS

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Abstract (2. Language): 
The accounting courses are compulsory in many faculties of management. The Researches regarding the first course in accounting are oriented to determine the perception of students about it and the possible changes in their perceptions at the end of the term. In this sense, the aim of this study is to find out both the perceptions of the students in two different state universities whether these perceptions change or not at the end of the term when compared to the ones at the beginning. Within the context of this study, it has been interviewed with 532 students at Karadeniz Technical University and Recep Tayyip Erdogan University on the Fall 2011 academic calendar. In the evaluation of the results, SPSS 15.0 statistical program has been used and t-test has been benefited to show the perceptual differentiations of the students in the first course of accounting. As a result of the research, it has been determined that many parts of the students showed no interest in the first course in accounting before taking it. Besides data received shows a significant statistical difference in the perceptions between students who want career in accounting and who don’t. Furthermore, it has been observed that students’ perception changed positively after taking the first accounting course.
Abstract (Original Language): 
Muhasebe dersleri işletmecilik eğitimi verilmekte olan birçok fakültede zorunlu bir derstir. Muhasebe dersinin ilk defa alınmasıyla ilgili araştırmalar, daha ziyade öğrencilerin derse yönelik algılarının ve dersin alındığı dönemin sonunda öğrenci algılamalarındaki olası değişimlerin tespitine yöneliktir. Mevcut durumdan hareketle yapılan bu çalışmanın amacı, iki farklı devlet üniversitesinde eğitim gören ve muhasebe dersini ilk defa alan öğrencilerin derse ilişkin algılamalarını ve sözkonusu algılamaların dönem sonunda dönem başına kıyasla farklılaşıp farklılaşmadığını tespit etmektir. Sözkonusu amaca ulaşabilmek için, Karadeniz Teknik Üniversitesi ve Recep Tayyip Erdoğan Üniversitesi’nde 2011- 2012 eğitim ve öğretim yılının güz yarıyılında eğitim görmekte olan 532 öğrenci üzerinde bir araştırma yapılmıştır. Araştırma sonuçlarının değerlendirilmesinde SPSS 15.0 istatistik programından yararlanılmış olup, öğrencilerin muhasebe dersine ilişkin algılama farklılıklarını ortaya koymak amacıyla t-testi kullanılmıştır. Çalışma neticesinde, öğrencilerin önemli bir kısmının muhasebe dersini almadan önce anılan derse karşı çok ilgisiz oldukları belirlenmiştir. Buna karşılık, ilk muhasebe dersine yönelik algılamalar bağlamında gelecekte muhasebe ile ilgili bir meslek sahibi olmak isteyenlerle istemeyenler arasında istatistiksel olarak anlamlı farklılıklar bulunmuştur. Ayrıca, ilk defa muhasebe dersi alan öğrencilerin derse ilişkin algılamalarında sözkonusu dersi aldıktan sonra olumlu bir değişim olduğu tespit edilmiştir.
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