A COMPARATIVE STUDY ON THE BUSINESS SCHOOL STUDENTS’ PERCEPTIONS ON THE PROFESSIONAL ACCOUNTANCY OF TURKEY
Vol. 12, Nr. 1/2013 , p39..60
Author(s):
Isil PEKDEMIR
Recep PEKDEMIR
Yasemin SEN
Keywords:
Accountancy, accounting profession, students’ perceptions
Abstract:
Accounting profession has had a bad reputationin many countries for years. This might come from misinformation ormisperception. This has been well studied around the world recently. Thestudies realized in the last decade mainly have been on the understanding andanalyzing the opinions and/or perceptions of the public or the differentcommunities on the professional accountants in different countries. Inspiredfrom these studies, the purpose of the study is to examine any changes occurredon the negative perceptions of the business school students of IstanbulUniversity on the Turkish accounting profession in five years from 2007 to2012. In that regard, this study has sought whether any changes occurred inTurkey in five years; (1) on the factors affecting the students’ perceptions,(2) on their perceptions about the differences of the duties conducted by twodifferent levels of the accounting profession, and (3) on their perceptionsabout the accounting profession by demographical features (gender, section, andlevel). A structured questionnaire was adopted from the study of Jackling(2002) and conducted first in 2007, and the study simply concluded that theaccounting profession has a bad reputation for business school students in Turkey(Pekdemir and Pekdemir, 2011). This was not unique or new since it was the samein many countries. The study was repeated in 2012 in the same school ofbusiness in order to identify possible differences on the perceptions of thebusiness school students. Four different sections of questions were asked tothe students in both studies. The data gathered were analyzed through the SPSSSoftware Package. Findings of the comparison are interesting themselves, andalso might be intriguing for particular people to make more comparativestudies.
Download:
http://online-cig.ase.ro/jcig/art/paper_1838.pdf
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