E-dönüşüm sürecinde e-muhasebe uygulamaları: Muhasebe meslek mensupları üzerine bir araştırma
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Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Çalışmanın amacı, muhasebe meslek mensuplarının elektronik muhasebe uygulamalarına ilişkin bilgi düzeylerini, performans beklentilerini, güven beklentilerini, kullanma niyetlerini ve davranışsal tutumlarını mesleki deneyimleri açısından değerlendirmektir. Çalışmada muhasebe meslek mensuplarının elektronik muhasebe uygulamalarına ilişkin bilgi düzeylerinin, performans ve güven beklentilerinin, kullanma niyetlerinin ve davranışsal tutumlarının mesleki deneyimlerine göre farklılık gösterip göstermediğini incelemek için Tek Yönlü ANOVA analizi yapılmıştır. Çalışma, Kırıkkale ilinde bulunan ve Kırıkkale Serbest Muhasebeci Mali Müşavir Odasına kayıtlı meslek mensuplarına yapılmıştır. Veri toplama aracı olarak anket yöntemi kullanılmıştır. Çalışmanın sonucunda, katılımcıların e-muhasebe uygulamalarına ilişkin güven beklentilerinin mesleki deneyimlerine göre farklılık gösterdiği sonucuna ulaşılmıştır. Bu farklılığın 16-20 yıl mesleki deneyime sahip katılımcılarla 21 yıl üstü katılımcılar arasında olduğu sonucuna ulaşılmaktadır. Katılımcıların vermiş oldukları cevaplar doğrultusunda, e-muhasebe uygulamalarının öğrenilmesinin kolay olduğu ancak güncellemelerin takip edilmesi gerektiği, muhasebe bilgi sistemine olumlu katkılar yarattığı, işlem maliyetlerini düşürdüğü, mevzuat ile uyumlu olduğu ve genel olarak memnuniyet verici olduğu sonucuna ulaşılmıştır. Anahtar Kelimeler: E-Dönüşüm, E-Muhasebe Uygulamaları, Muhasebe Meslek Mensupları
The aim of the study is to evaluate the knowledge levels, performance expectations, trust expectations, intention to use, and behavioral attitudes of accounting professionals regarding electronic accounting applications in terms of their professional experiences. In the study, a One-Way ANOVA analysis was conducted to examine whether the knowledge levels, performance and trust expectations, intention to use and behavioral attitudes of accounting professionals about electronic accounting practices differ according to their professional experiences. The study was carried out to the members of the profession registered in Kırıkkale Independent Accountant and Financial Advisor Chamber in Kırıkkale. Questionnaire method was used for data collection. As a result of the study, it was concluded that the trust expectations of the participants about e-accounting applications differ according to their professional experiences. It is concluded that this difference is between participants with 16-20 years of experience and those over 21 years. In line with the responses of the participants, it was concluded that e-accounting applications are easy to learn, but updates need to be followed, create positive contributions to the accounting information system, reduce transaction costs, comply with the legislation and are generally satisfactory. Keywords: E-Transformation, E-Accounting Practices, Professional Accountants
The aim of the study is to evaluate the knowledge levels, performance expectations, trust expectations, intention to use, and behavioral attitudes of accounting professionals regarding electronic accounting applications in terms of their professional experiences. In the study, a One-Way ANOVA analysis was conducted to examine whether the knowledge levels, performance and trust expectations, intention to use and behavioral attitudes of accounting professionals about electronic accounting practices differ according to their professional experiences. The study was carried out to the members of the profession registered in Kırıkkale Independent Accountant and Financial Advisor Chamber in Kırıkkale. Questionnaire method was used for data collection. As a result of the study, it was concluded that the trust expectations of the participants about e-accounting applications differ according to their professional experiences. It is concluded that this difference is between participants with 16-20 years of experience and those over 21 years. In line with the responses of the participants, it was concluded that e-accounting applications are easy to learn, but updates need to be followed, create positive contributions to the accounting information system, reduce transaction costs, comply with the legislation and are generally satisfactory. Keywords: E-Transformation, E-Accounting Practices, Professional Accountants
Açıklama
Sosyal Bilimler Enstitüsü, Muhasebe ve Finansman Ana Bilim Dalı, Muhasebe Finansman Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration