International Journal of Innovative Approaches in Social Sciences
Abbreviation: IJIASOS | ISSN (Print): 2602-4802 | ISSN (Online): 2602-4500 | DOI: 10.29329/ijiasos

Original article    |    Open Access
International Journal of Innovative Approaches in Social Sciences 2021, Vol. 5(3) 134-155

Muhasebe Eğitiminde Zorluklar: COVID-19 ve Dijitalleşme

Esin Yelgen

pp. 134 - 155   |  DOI: https://doi.org/10.29329/ijiasos.2021.370.2

Published online: November 09, 2021  |   Number of Views: 195  |  Number of Download: 482


Abstract

COVID-19 ile birlikte yaşamlarımıza giren kısıtlama kuralları çerçevesinde okullar kapatılmış ve uzaktan eğitime geçilmiştir. Dolayısıyla salgın, diğer sektörlerde olduğu gibi eğitim sektöründe de dijitalleşmeyi hızlandırmıştır. Öğretmenler ve öğrenciler olarak zorunlu uzaktan eğitime hazırlıksız yakalandığımız bu süreçte, eğitimin aksamadan devam etmesinde teknoloji kullanımı önemli rol oynamıştır. Bu süreç eğitmenlere, dijitalleşme yolundaki mevcut durumu tespit ederek, gelecekte yaşanacak gelişmelere karşı eğitimde hangi adımlar atılması gerektiğini göstermiştir. Bu bağlamda çalışma, salgın ile hızlanan eğitimde dijitalleşme ve uzaktan muhasebe dersleri hakkında muhasebe öğrencilerin görüşlerini anket yoluyla tespit etmeyi amaçlamaktadır. Ankette yer alan ifadelerle, muhasebe dersini alan öğrencilerin dijitalleşme ve uzaktan muhasebe eğitimi hakkında tecrübelerine, hislerine ve görüşlerine odaklanılmıştır. Çalışmada öğrencilerin uzaktan eğitim sisteminin sağlamış olduğu esnekliği sevdikleri, ancak sistemde eğitmen ve öğrenciler arasındaki etkileşimin sınırlı olmasından dolayı yüz yüze eğitimi tercih ettikleri sonucuna ulaşılmıştır. Bu çalışma, eğitimde mevcut durumun tespit edilmesi, muhasebe öğrencilerini geleceğin dijitalleşen muhasebe mesleğine göre yetiştirme ve istihdam imkanlarını artırabilmek için teknolojinin eğitime entegre edildiği öğretme-öğrenme modelleri geliştirme konularında önerilerde bulunarak literatüre katkıda bulunmaktadır.

Keywords: Muhasebe Eğitimi, Uzaktan Eğitim, COVID-19 ve Dijitalleşme


How to Cite this Article

APA 6th edition
Yelgen, E. (2021). Muhasebe Eğitiminde Zorluklar: COVID-19 ve Dijitalleşme . International Journal of Innovative Approaches in Social Sciences, 5(3), 134-155. doi: 10.29329/ijiasos.2021.370.2

Harvard
Yelgen, E. (2021). Muhasebe Eğitiminde Zorluklar: COVID-19 ve Dijitalleşme . International Journal of Innovative Approaches in Social Sciences, 5(3), pp. 134-155.

Chicago 16th edition
Yelgen, Esin (2021). "Muhasebe Eğitiminde Zorluklar: COVID-19 ve Dijitalleşme ". International Journal of Innovative Approaches in Social Sciences 5 (3):134-155. doi:10.29329/ijiasos.2021.370.2.

References
  1. Aguguom, T.A., Ajayi, A., & Dare, E. (2020). COVID-19 and accounting education in Sub-Sahara Africa. European Journal of Business, Economics and Accountancy, 8(3), 1-11. [Google Scholar]
  2. Akgün, A.İ. (2020). COVID-19 sürecinde acil durum uzaktan eğitimi yoluyla verilen muhasebe eğitimine yönelik öğrenci görüşleri. Açıköğretim Uygulamaları ve Araştırmaları Dergisi, 6(4), 208-236. [Google Scholar]
  3. Al-Emran, M., Arpaci, I., & Salloum, S.A. (2020). An empirical examination of continuous intention to use m-learning: An integrated model. Education and Information Technologies, (25), 2899–2918. [Google Scholar]
  4. Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: Accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. [Google Scholar]
  5. Alhawsawi, M. (2019). Preparing accounting students for the labor market after COVID-19, opportunities, and challenges. Australian Academy of Accounting and Finance Review, 5(2), 77-84. [Google Scholar]
  6. Alhelou, E.M.S., Rashwan, A.M.S., & Abu-Naser, S.S. (2021). The role of using cloud computing in improving the quality of accounting education in Palestinian Universities in light of the Covid-19 pandemic. Journal of Economics, Finance and Accounting Studies, 3(3), 11-32. [Google Scholar]
  7. Alshurafat, H., Al Shball, M.O., Masadeh, W.M., Dahmash, F., & Al-Msledeen, J.M. (2021). Factors affecting online accounting education during the COVID‑19 pandemic: An integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model. Education and Information Technologies, https://doi.org/10.1007/s10639-021-10550-y. [Google Scholar] [Crossref] 
  8. Ardini, L., Iswara, U.S., & Retnani, E.D. (2020). The effectiveness of using e-learning as learning media during the Covid pandemic 19. Jurnal Konsep Bisnis dan Manajemen, 7(1), 72-81. [Google Scholar]
  9. Astuti, S., Heriningsih, S., & Marita,. (2020). The readiness of accounting students in facing the effect of industrial revolution 4.0. International Journal of Progressive Sciences and Technologies, 18(2), 221-227. [Google Scholar]
  10. Berikol, B.Z., & Kıllı, M. (2021). The effects of digital transformation process on accounting profession and accounting education. https://doi.org/10.1007/978-981-15-1928-4_13. [Google Scholar] [Crossref] 
  11. Bogdandy, B., Tamas, J., & Toth, Z. (2020, 23-25 Eylül). Digital transformation in education during COVID–19: A case study. 11th IEEE International Conference on Cognitive Infocommunications. [Google Scholar]
  12. Bonfield, C.A., Salter, M., Longmuir, A., Benson, M., & Adachi, C. (2020). Transformation or evolution?: Education 4.0, teaching and learning in the digital age. Higher Education Pedagogies, 5(1), 223–246. [Google Scholar]
  13. Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130. [Google Scholar]
  14. Ebaid, I.E. (2020). Accounting students' perceptions on e-learning during the COVID- 19 pandemic: Preliminary evidence from Saudi Arabia. Journal of Management and Business Education, 4(3), https://doi.org/10.35564/jmbe.2020.0015. [Google Scholar] [Crossref] 
  15. Ebaid, I.E. (2021). Cheating among accounting students in online exams during Covid-19 pandemic: Exploratory evidence from Saudi Arabia. Asian Journal of Economics, Finance and Management, 4(1), 9-19. [Google Scholar]
  16. Educause. (2020). 2020 Educause horizon report teaching and learning edition Retrieved from https://library.educause.edu/resources/2020/3/2020-educause-horizon-report-teaching-and-learning-edition. [Google Scholar]
  17. Hermawan, S., Hanun, N.R., Jannah, A.F., & Junjunan, M.I. (2021). E-Learning and understanding of accounting during Covid-19 pandemic. International Journal of Social Science and Business, 5(1), 45-51. [Google Scholar]
  18. Kocaman-Karoğlu, A., Bal-Çetinkaya, K., & Çimşir, E. (2020). Toplum 5.0 sürecinde Türkiye’de eğitimde dijital dönüşüm. Üniversite Araştırmaları Dergisi, 3(3), 147-158. [Google Scholar]
  19. Kurnaz, E., & Serçemeli, M. (2020). Covid-19 pandemi döneminde akademisyenlerin uzaktan eğitim ve muhasebe eğitimine yönelik bakış açıları üzerine bir araştırma. USBAD Uluslararası Sosyal Bilimler Akademi Dergisi, 2(3), 262-288. [Google Scholar]
  20. Kurnaz, E., Tekbaş, İ., Bozdoğan, T., & Çetin, Ö.O. (2020). Dijitalleşmeyle birlikte muhasebe eğitiminin muhasebe meslek mensupları açısından değerlendirilmesi. Muhasebe Bilim Dünyası Dergisi, (22), 81- 96. [Google Scholar]
  21. Kutluk, F.A., & Gülmez, M. (2014). A research about mobile learning perspectives of university students who have accounting lessons. Procedia - Social and Behavioral Sciences, (116), 291 – 297. [Google Scholar]
  22. Lapitan Jr., L.DS., Tiangco, C.E., Sumalinog, D.A.G., Sabarillo, N.S., & Diaz, J.M. (2021). An effective blended online teaching and learning strategy during the COVID-19 pandemic. Education for Chemical Engineers, (35), 116–131. [Google Scholar]
  23. Lazim, C.S.L., Ismail, N.D.B., & Tazilah, M.D.A. (2021). Application of technology acceptance model (TAM) towards online learning during Covid-19 pandemic: Accounting students perspective. International Journal of Business, Economics and Law, 24(1), 13-20. [Google Scholar]
  24. Mhlanga, D., & Moloi, T. (2020). COVID-19 and the digital transformation of education: What are we learning on 4IR in South Africa?. Education Sciences, 10(180), https://doi.org/10.3390/educsci10070180. [Google Scholar] [Crossref] 
  25. Mohammadi, H. (2015). Investigating users’ perspectives on e-learning: An integration of TAM and IS success model. Computers in Human Behavior, (45), 359–374. [Google Scholar]
  26. Restuningdiah, N., Hartatiek, & Puspitasari, P. (2020). The introduction to accounting digital book for online course in responding learning activities during Covid-19 pandemic. Advances in Economics, Business and Management Research, (163), 211-214. [Google Scholar]
  27. Rosemary, W.K., Chimerenma, F.N., & Ibitoroko, B.G. (2020). Perceived impact of e-learning technology utilization in accounting education. Nigerian Journal of Business Education, 7(1), 495-506. [Google Scholar]
  28. Sahoo, M., & Swain, R.K. (2020). Accounting education in virtual environment. Indian Journal of Accounting, 52(1), 114-118. [Google Scholar]
  29. Sarıtaş, E., & Barutçu, S. (2020). Öğretimde dijital dönüşüm ve öğrencilerin çevrimiçi öğrenmeye hazır bulunuşluluğu: Pandemi döneminde Pamukkale Üniversitesi öğrencileri üzerinde bir araştırma. İnternet Uygulamaları ve Yönetimi Dergisi, 11(1), 5-22. [Google Scholar]
  30. Scavarda, A., Dias, A., Reis, A., Silveira, H., & Santos, I.A. (2021). A COVID-19 pandemic sustainable educational innovation management proposal framework. Sustainability, 13(6391),  https://doi.org/10.3390/su13116391. [Google Scholar] [Crossref] 
  31. Serçemeli, M., & Kurnaz, E. (2020). COVID-19 pandemi döneminde öğrencilerin uzaktan eğitim ve uzaktan muhasebe eğitimine yönelik bakış açıları üzerine bir araştırma. Journal of International Social Sciences Academic Researches, 4(1), 40-53. [Google Scholar]
  32. Sharma, S.K., Gaur, A., Saddikuti, V., & Rastogi, A. (2017). Structural equation model (SEM) neural network (NN) model for predicting quality determinants of e-learning management systems. Behaviour & Information Technology, https://doi.org/10.1080/0144929X.2017.1340973. [Google Scholar] [Crossref] 
  33. Stancheva-Todorova, E. (2019). Are accounting educators ready to embrace the challenges of industry 4.0. International Scientific Journal "Industry 4.0”, 4(6), 309-312. [Google Scholar]
  34. Unesco. (2020). The global education monitoring report 2020-inclusion and education: All means all. Retrieved from https://en.unesco.org/gem-report/report/2020/inclusion. [Google Scholar]
  35. Unesco. (2021). Mobile learning week 2020- Beyond disruption: Technology enabled learning futures. Retrieved from https://unesdoc.unesco.org/ark:/48223/pf0000377753. [Google Scholar]
  36. Xu, Y., & Xiao, N. (2021). Research on the application of internet technology in adaptive education of accounting major. 2nd International Conference on E-Commerce and Internet Technology, https://doi.org/10.1109/ECIT52743.2021.00066. [Google Scholar] [Crossref] 
  37. Yanto, H., Hidayah, R., Hajawiyah, A., Baroroh, N., & Wibowo, A. (2021). Developing operational accounting competencies during the pandemic using emergency online learning. Cogent Education, 8(1), 1-18. [Google Scholar]
  38. Zhang, W., Perris, K., & Yeung, L. (2005). Online tutorial support in open and distance learning: Students’ perceptions. British Journal of Educational Technology, 36(5), 789–804. [Google Scholar]