EVALUATION OF THE EFFICIENCY AND THE QUALITY OF ACCOUNTING EDUCATION IN THE UNIVERSITIES: A RESEARCH ON BANKING SECTOR IN TURKEY

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Kıymetli Şen İ., Üçoğlu D.

Marmara Üniversitesi Öneri Dergisi, cilt.13, sa.49, ss.69-90, 2018 (TRDizin)

• Yayın Türü: Makale / Tam Makale
• Cilt numarası: 13 Sayı: 49
• Basım Tarihi: 2018
• Doi Numarası: 10.14783/maruoneri.vi.367803.
• Dergi Adı: Marmara Üniversitesi Öneri Dergisi
• Derginin Tarandığı İndeksler: EBSCO Education Source, EBSCO Legal Collection, EBSCO Legal Source, TR DİZİN (ULAKBİM)
• Sayfa Sayıları: ss.69-90
• Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
• İstanbul Ticaret Üniversitesi Adresli: Evet

Özet

The purpose of this study is to determine the factors that affect the efficiency and the quality of accounting

education by carrying out a research on university graduates employed in the banking sector.

Therefore, this study was conducted using structural equation modeling to describe the relations

between the latent and observed variables. In this study, simple random sampling method was used to

determine the sample size. Cronbach’s alpha coefficient was used for measuring the reliability of the

questions. Besides, fit indices related to the developed scale and model are determined as good or deemed

to have a good value. The results of this study indicate that the current practices in universities

and the level of employment, supportive information to accounting education, sufficient number of

accounting courses and their credit requirements in the curriculum, sufficiency of the physical infrastructure

and the qualifications of teaching staff have a statistically significant effect on the efficiency

and quality of accounting education.