Araştırma Makalesi
BibTex RIS Kaynak Göster

Serbest Muhasebeci Mali Müşavirlere Yönelik İş İlanlarında Aranan Şartların Karşılaştırmalı Analizi: Türkiye, Amerika Birleşik Devletleri ve İngiltere Örneği

Yıl 2023, Cilt: 16 Sayı: 2, 203 - 221, 01.08.2023

Ahmet Kaya

https://doi.org/10.29067/muvu.1177629

Öz

Kalifiye insanların işletmeler tarafından seçimi oldukça zor ve maliyetli bir süreçtir. Teknolojik gelişmeler ve dijitalleşme sayesinde işletmeler günümüzde, arzu ettikleri özelliklere ve yetkinliklere sahip bireylere ulaşabilmek ve onları işe almak adına çeşitli internet ortamlarında iş ilanları vermektedirler. İş ilanlarında çoğunlukla aday iş görenlerde aranan temel özellikler ve yetkinlikler; maaş, tecrübe durumu, eğitim durumu, askerlik durumu, mezun olunan bölüm, ikamet yeri, sunulacak sosyal imkânlar ve buna benzer bilgiler yer almaktadır. Elektronik ortamlardaki bu ilanlar sayesinde işletmeler daha kısa sürede daha fazla adaya ulaşmakta iken adaylar da aynı anda birden fazla ilana ilişkin bilgi sahibi olmaktalardır. Bu çalışmada, Türkiye, ABD ve İngiltere’de Serbest Muhasebeci Mali Müşavirlere yönelik olarak verilen iş ilanlarını incelemek ve adaylarda aranan temel becerileri belirlemek amaçlanmıştır. Bu doğrultuda, kariyer.net ve indeed.com internet sitelerinde yer alan iş ilanları toplanmıştır. Her bir ülke için 100 iş ilanı içerik analizi yöntemiyle incelenmiştir. Sonuç olarak, bilgi teknolojilerini kullanma ve rapor yazma becerilerinin, üç ülkede de verilen ilanlarda en fazla talep edilen nitelik bakımından ilk üçte yer aldığı tespit edilmiştir. Ayrıca Türkiye’de verilen iş ilanlarında rutin becerilerin ön plana çıktığı, çevreyle uyum becerilerinin ise neredeyse hiç talep edilmediği bulgulanmıştır. ABD’de verilen iş ilanlarında kişisel beceriler dışında kalan diğer becerilerin önem düzeylerinin neredeyse homojen bir şekilde olduğu görülmüştür. Kişisel becerilerin ise neredeyse hiç şart koşulmadığı anlaşılmıştır. İngiltere’de verilen iş ilanlarında ise beş beceri grubundan hemen hemen eşit sayıda becerinin ön plana çıktığı tespit edilmiştir.

Anahtar Kelimeler

Serbest Muhasebeci Mali Müşavir İş İlanları İçerik Analizi Ülke Karşılaştırması.

Kaynakça

  • Al Mallak, M. A., Tan, L. M., & Laswad, F. (2020). Generic skills in accounting education in Saudi Arabia: students’ perceptions. Asian Review of Accounting, 28(3), 395–421. https://doi.org/10.1108/ARA-02-2019-0044
  • Alkan, G. (2016). Meslek Yüksekokullarında Ġstihdam Odaklı Muhasebe Eğitimi. In 5th International Vocational Schools Symposium (pp. 812–819).
  • Arıkan, Y., & Güvemli, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişimi ve İstanbul Serbest Muhasebeci Mali Müşavirler Odası. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (5), 33–67.
  • Arslan, A., & Duğan, Öz. (2019). Türkiye ’ de ve Amerika ’ da Halkla İlişkiler Mesleğine Bakış Açısının İş İlanları Üzerinden Karşılaştırılması. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Özel Sayı, 188–199.
  • Awayiga, J. Y., Onumah, J. M., & Tsamenyi, M. (2010). Knowledge and skills development of accounting graduates: The perceptions of graduates and employers in Ghana. Accounting Education, 19(1–2), 139–158. https://doi.org/10.1080/09639280902903523
  • Ayboğa, H. (2003). Globallaşme Sürecinde Ülkemizde Muhasebe Mesleği ve Meslek Mensuplarının Eğitimi. Marmara Üniversitesitesi İİBF Dergisi, 18(1), 327–359.
  • Butler, M. G., Church, K. S., King, G. H., & Spencer, A. W. (2021). Do Your Students Know What They Don’t Know? An Accounting Competencies Strategy. Issues in Accounting Education, 36(4), 207–230. https://doi.org/10.2308/issues-19-083
  • Cernușca, L. (2020). Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession. Studia Universitatis „Vasile Goldis” Arad – Economics Series, 30(1), 33–56. https://doi.org/10.2478/sues-2020-0003
  • Chen, T. T. Y. (2013). A comparative study of what accounting employers in the United States and Hong Kong expect: implications for curriculum and pedagogical design. Global Perspectives on Accounting Education, 10, 121–132.
  • de Bruyn, M. (2022). Emotional intelligence capabilities that can improve the non-technical skills of accounting students. Accounting Education, 1–29. https://doi.org/10.1080/09639284.2022.2032221
  • Derekoy, F. (2019). What skills accounting students need: Evidence from students perceptions and professionals expectations. Pressacademia, 6(4), 184–191. https://doi.org/10.17261/pressacademia.2019.1149
  • Ebaid, I. E.-S. (2021). Employers’ Perceptions of Generic Employability Skills of Accounting Graduates: Evidence From Saudi Arabia. Journal of Management and Business Education, 4(2), 136–149. https://doi.org/10.35564/jmbe.2021.0008
  • Ercinler, S. (2017). Amerika Birleşik Devletleri’nde Mali Müşavirlik Olmak. Retrieved from https://serkanercinler.com/2017/12/31/amerika-birlesik-devletlerinde-mali-musavirlik-olmak/, Erişim tarihi: 30.06.2022.
  • Ercinler, S. (2018). İngiltere ve Galler’de Mali Müşavir Olma Süreci. Retrieved from https://serkanercinler.com/2018/01/11/ingiltere-ve-gallerde-mali-musavir-olma-sureci/, Erişim tarihi: 30.06.2022.
  • García, J. L., & de los Ríos, I. (2021). Model to develop skills in accounting students for a 4.0 industry and 2030 agenda: From an international perspective. Sustainability (Switzerland), 13(17), 1–31. https://doi.org/10.3390/su13179699
  • Ghani, M. A., & Suryani, A. W. (2020). Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements. Jurnal ASET (Akuntansi Riset), 12(2), 212–226.
  • Grdošić, L. (2015). Creating a Profile of Employees in the Accounting Department. Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (Online), 1(1), 362–367.
  • Güvemli, O., Aytulun, A., & Şişman, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişmesi ve İlk Meslek Örgütlenmesi: Türkiye Muhasebe Uzmanları Derneği - 1942. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (4), 19–49.
  • Heang, L. T., Mee, L. Y., Chithra, T., & Ramalingam, L. (2019). Job Opportunities and Employability Skills Required of Business Graduates in Malaysia : An Investigation through Online Job Advertisements. Journal of Marketing Advances and Practices, 1(1), 37–49.
  • IAESB. (2014). International Education Standards (IES) 3: Initial Professional Development – Professional Skills (Revised).
  • Ismail, Z., Ahmad, A. S., & Ahmi, A. (2020). Perceived employability skills of accounting graduates: The insights from employers. Elementary Education Online, 19(4), 36–41. https://doi.org/10.17051/ilkonline.2020.04.104
  • Jones, C. G. (2011). Written and computer-mediated accounting communication skills: An employer perspective. Business Communication Quarterly, 74(3), 247–271. https://doi.org/10.1177/1080569911413808
  • Karasioğlu, F., Alagöz, A., & Allahverdi, M. (2018). UİKTürki̇ye’De Muhasebe Meslek ElemNi̇teli̇kleri̇ni̇Beli̇rlenmesi̇Üzeri̇neBi̇r Araştirma. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 0–2. https://doi.org/10.18092/ulikidince.423439
  • Kermis, G., & Kermis, M. (2011). Professional presence and soft skills : a role for accounting education. Journal Of Instructional Pedagogies, 1–10. https://doi.org/http://dx.doi.org/10.1108/17506200710779521
  • Klibi, M. F., & Oussii, A. A. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia. International Journal of Business and Management, 8(8), 118–132. https://doi.org/10.5539/ijbm.v8n8p118
  • Krippendorff, K. (2004). Content Analysis. Sage Publications. https://doi.org/10.1103/PhysRevB.31.3460 MORKASA. (2018). SMMM Olma Süreci Nasıldır? Retrieved from https://morkasa.net/blog/5/45/smmm-olma-sureci-nasildir, Erişim tarihi: 30.06.2022.
  • Neuendorf, A. K. (2019). Polarization and Partisan Bias.
  • Ramlall, S., Ph, D., Ebenezer, O. O., Killingswort, C., & Flynn, T. T. (2014). The Value of So -Skills in the Accounting Profession : Perspectives of Current Accounting Students The Value of Soft-Skills in the Accounting Profession : Perspectives of Current Accounting Students. Advances in Research, 2(11), 645–654.
  • Rîndașu, S.-M. (2021). IT required skills in accounting: A comparative analysis across European labour markets. Journal of Accounting and Management Information Systems, 20(3), 494–515. https://doi.org/10.24818/jamis.2021.03006
  • Smith, S. S. (2018). Blockchain augmented audit benefits and challenges for accouting professionals. The Journal of Theoretical Accounting Research, 117–137.
  • Stone, G., & Lightbody, M. (2012). The Nature and Significance of Listening Skills in Accounting Practice. Accounting Education, 21(4), 363–384. https://doi.org/10.1080/09639284.2011.617062
  • Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403–432. https://doi.org/10.1080/09639284.2018.1490189
  • Wang, Y. (2020). The Uses of Critical Thinking in Accounting and How It Improves Accounting Students ’ Professional Skills. In 3rd International Conference on Education Technology and Social Science (pp. 156–161).
  • Wells, P., Gerbic, P., Kranenburg, I., & Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education, 18(4–5), 403–420. https://doi.org/10.1080/09639280902719390
  • https://www.kariyer.net/, Erişim tarihi: 14.03.2022.
  • https://uk.indeed.com/, Erişim tarihi: 14.03.2022.
  • https://www.indeed.com/q-USA-jobs.html?vjk=d6cb4a862b830189, Erişim tarihi: 14.03.2022.

A Comparative Analysis of Requirements in Job Postings For Certified Public Accountants: Case Of Turkey, United States And England

Yıl 2023, Cilt: 16 Sayı: 2, 203 - 221, 01.08.2023

Ahmet Kaya

https://doi.org/10.29067/muvu.1177629

Öz

Selection of qualified people by businesses is a challenging and costly process. Thanks to technological developments and digitalization, businesses place job advertisements in various internet environments to reach and recruit individuals with the features and competencies they desire. The main features and competencies sought in job postings are mostly candidates; salary, experience, education, military service, department graduated, place of residence, social opportunities to be offered and similar information. Thanks to these advertisements in electronic media, businesses reach more candidates in a shorter time, while candidates also have information about more than one posting at the same time. This study aims to examine the job postings for Certified Public Accountants in Turkey, the USA and England and to determine the fundamental skills sought in candidates. Accordingly, job postings on Kariyer.net and indeed.com websites were collected. For each country, 100 job postings were analyzed by the content analysis method. As a result, it has been determined that the skills of using information technologies and writing reports are in the top three regarding the most requested qualifications in the advertisements in all three countries. In addition, it has been found that routine skills come to the fore in the job advertisements given in Turkey, while the skills of adaptation to the environment are seldom demanded. In the job advertisements in the USA, it was seen that the importance levels of skills other than personal skills were almost homogeneous. It has been understood that personal skills are rarely required. In the job advertisements given in England, it was determined that an almost equal number of skills from the five skill groups came to the fore.

Anahtar Kelimeler

Certified Public Accountant Job Postings Content Analysis Country Comparison.

Kaynakça

  • Al Mallak, M. A., Tan, L. M., & Laswad, F. (2020). Generic skills in accounting education in Saudi Arabia: students’ perceptions. Asian Review of Accounting, 28(3), 395–421. https://doi.org/10.1108/ARA-02-2019-0044
  • Alkan, G. (2016). Meslek Yüksekokullarında Ġstihdam Odaklı Muhasebe Eğitimi. In 5th International Vocational Schools Symposium (pp. 812–819).
  • Arıkan, Y., & Güvemli, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişimi ve İstanbul Serbest Muhasebeci Mali Müşavirler Odası. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (5), 33–67.
  • Arslan, A., & Duğan, Öz. (2019). Türkiye ’ de ve Amerika ’ da Halkla İlişkiler Mesleğine Bakış Açısının İş İlanları Üzerinden Karşılaştırılması. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Özel Sayı, 188–199.
  • Awayiga, J. Y., Onumah, J. M., & Tsamenyi, M. (2010). Knowledge and skills development of accounting graduates: The perceptions of graduates and employers in Ghana. Accounting Education, 19(1–2), 139–158. https://doi.org/10.1080/09639280902903523
  • Ayboğa, H. (2003). Globallaşme Sürecinde Ülkemizde Muhasebe Mesleği ve Meslek Mensuplarının Eğitimi. Marmara Üniversitesitesi İİBF Dergisi, 18(1), 327–359.
  • Butler, M. G., Church, K. S., King, G. H., & Spencer, A. W. (2021). Do Your Students Know What They Don’t Know? An Accounting Competencies Strategy. Issues in Accounting Education, 36(4), 207–230. https://doi.org/10.2308/issues-19-083
  • Cernușca, L. (2020). Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession. Studia Universitatis „Vasile Goldis” Arad – Economics Series, 30(1), 33–56. https://doi.org/10.2478/sues-2020-0003
  • Chen, T. T. Y. (2013). A comparative study of what accounting employers in the United States and Hong Kong expect: implications for curriculum and pedagogical design. Global Perspectives on Accounting Education, 10, 121–132.
  • de Bruyn, M. (2022). Emotional intelligence capabilities that can improve the non-technical skills of accounting students. Accounting Education, 1–29. https://doi.org/10.1080/09639284.2022.2032221
  • Derekoy, F. (2019). What skills accounting students need: Evidence from students perceptions and professionals expectations. Pressacademia, 6(4), 184–191. https://doi.org/10.17261/pressacademia.2019.1149
  • Ebaid, I. E.-S. (2021). Employers’ Perceptions of Generic Employability Skills of Accounting Graduates: Evidence From Saudi Arabia. Journal of Management and Business Education, 4(2), 136–149. https://doi.org/10.35564/jmbe.2021.0008
  • Ercinler, S. (2017). Amerika Birleşik Devletleri’nde Mali Müşavirlik Olmak. Retrieved from https://serkanercinler.com/2017/12/31/amerika-birlesik-devletlerinde-mali-musavirlik-olmak/, Erişim tarihi: 30.06.2022.
  • Ercinler, S. (2018). İngiltere ve Galler’de Mali Müşavir Olma Süreci. Retrieved from https://serkanercinler.com/2018/01/11/ingiltere-ve-gallerde-mali-musavir-olma-sureci/, Erişim tarihi: 30.06.2022.
  • García, J. L., & de los Ríos, I. (2021). Model to develop skills in accounting students for a 4.0 industry and 2030 agenda: From an international perspective. Sustainability (Switzerland), 13(17), 1–31. https://doi.org/10.3390/su13179699
  • Ghani, M. A., & Suryani, A. W. (2020). Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements. Jurnal ASET (Akuntansi Riset), 12(2), 212–226.
  • Grdošić, L. (2015). Creating a Profile of Employees in the Accounting Department. Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (Online), 1(1), 362–367.
  • Güvemli, O., Aytulun, A., & Şişman, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişmesi ve İlk Meslek Örgütlenmesi: Türkiye Muhasebe Uzmanları Derneği - 1942. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (4), 19–49.
  • Heang, L. T., Mee, L. Y., Chithra, T., & Ramalingam, L. (2019). Job Opportunities and Employability Skills Required of Business Graduates in Malaysia : An Investigation through Online Job Advertisements. Journal of Marketing Advances and Practices, 1(1), 37–49.
  • IAESB. (2014). International Education Standards (IES) 3: Initial Professional Development – Professional Skills (Revised).
  • Ismail, Z., Ahmad, A. S., & Ahmi, A. (2020). Perceived employability skills of accounting graduates: The insights from employers. Elementary Education Online, 19(4), 36–41. https://doi.org/10.17051/ilkonline.2020.04.104
  • Jones, C. G. (2011). Written and computer-mediated accounting communication skills: An employer perspective. Business Communication Quarterly, 74(3), 247–271. https://doi.org/10.1177/1080569911413808
  • Karasioğlu, F., Alagöz, A., & Allahverdi, M. (2018). UİKTürki̇ye’De Muhasebe Meslek ElemNi̇teli̇kleri̇ni̇Beli̇rlenmesi̇Üzeri̇neBi̇r Araştirma. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 0–2. https://doi.org/10.18092/ulikidince.423439
  • Kermis, G., & Kermis, M. (2011). Professional presence and soft skills : a role for accounting education. Journal Of Instructional Pedagogies, 1–10. https://doi.org/http://dx.doi.org/10.1108/17506200710779521
  • Klibi, M. F., & Oussii, A. A. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia. International Journal of Business and Management, 8(8), 118–132. https://doi.org/10.5539/ijbm.v8n8p118
  • Krippendorff, K. (2004). Content Analysis. Sage Publications. https://doi.org/10.1103/PhysRevB.31.3460 MORKASA. (2018). SMMM Olma Süreci Nasıldır? Retrieved from https://morkasa.net/blog/5/45/smmm-olma-sureci-nasildir, Erişim tarihi: 30.06.2022.
  • Neuendorf, A. K. (2019). Polarization and Partisan Bias.
  • Ramlall, S., Ph, D., Ebenezer, O. O., Killingswort, C., & Flynn, T. T. (2014). The Value of So -Skills in the Accounting Profession : Perspectives of Current Accounting Students The Value of Soft-Skills in the Accounting Profession : Perspectives of Current Accounting Students. Advances in Research, 2(11), 645–654.
  • Rîndașu, S.-M. (2021). IT required skills in accounting: A comparative analysis across European labour markets. Journal of Accounting and Management Information Systems, 20(3), 494–515. https://doi.org/10.24818/jamis.2021.03006
  • Smith, S. S. (2018). Blockchain augmented audit benefits and challenges for accouting professionals. The Journal of Theoretical Accounting Research, 117–137.
  • Stone, G., & Lightbody, M. (2012). The Nature and Significance of Listening Skills in Accounting Practice. Accounting Education, 21(4), 363–384. https://doi.org/10.1080/09639284.2011.617062
  • Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403–432. https://doi.org/10.1080/09639284.2018.1490189
  • Wang, Y. (2020). The Uses of Critical Thinking in Accounting and How It Improves Accounting Students ’ Professional Skills. In 3rd International Conference on Education Technology and Social Science (pp. 156–161).
  • Wells, P., Gerbic, P., Kranenburg, I., & Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education, 18(4–5), 403–420. https://doi.org/10.1080/09639280902719390
  • https://www.kariyer.net/, Erişim tarihi: 14.03.2022.
  • https://uk.indeed.com/, Erişim tarihi: 14.03.2022.
  • https://www.indeed.com/q-USA-jobs.html?vjk=d6cb4a862b830189, Erişim tarihi: 14.03.2022.
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Ahmet Kaya 0000-0002-0822-4549

Erken Görünüm Tarihi 5 Eylül 2023
Yayımlanma Tarihi 1 Ağustos 2023
Gönderilme Tarihi 20 Eylül 2022
Kabul Tarihi 7 Şubat 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 16 Sayı: 2

Kaynak Göster

APA Kaya, A. (2023). Serbest Muhasebeci Mali Müşavirlere Yönelik İş İlanlarında Aranan Şartların Karşılaştırmalı Analizi: Türkiye, Amerika Birleşik Devletleri ve İngiltere Örneği. Journal of Accounting and Taxation Studies, 16(2), 203-221. https://doi.org/10.29067/muvu.1177629
 Kapak Resmi İndir

Creative Commons Lisansı

Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.

Bu lisans, üçüncü kişilerin ticari olmayan amaçla eserinizden yararlanmasına, farklı bir sürüm oluşturmasına, geliştirmesine ya da eserinizin üzerine inşa ederek kendi eserlerini oluşturmasına izin verir. Ancak üçüncü kişilerin bu eserleri gayri-ticari olmak zorundadır ve üçüncü kişiler Dergimizde yayımlanan makalelerin yazarlarına atıfta bulunmak zorundadır.  

                                                                                                                                                           
Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new